**REGISTERED CHARITY NUMBER: 1159952**
## Report of the Trustees and
Unaudited Financial Statements for the Year Ended 5 April 2023
for
New Gospel Hall Trust
Sandra Thurgood FCCA FMAAT ATT BSc
3 Dells Lane Biggleswade Bedfordshire SG18 8LP
New 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|6|
|Independent Examiner's Report||7||
|Statement of Financial Activities||8||
|Balance Sheet||9||
|Notes to the Financial Statements|10|to|14|
New Gospel Hall Trust Reference and Administrative Details for the Year Ended 5 April 2023
|**TRUSTEES**|R C Kingston||
|---|---|---|
||K Allen||
||N Baxter||
||C Barnes||
||H M Tuffin||
|**PRINCIPAL ADDRESS**|Fryth House||
||Bushfield Road||
||Bovingdon||
||Hertfordshire||
||HP3 0DR||
|**REGISTERED CHARITY**|1159952||
|**NUMBER**|||
|**INDEPENDENT EXAMINER**|Sandra Thurgood|FCCA FMAAT ATT BSc|
||3 Dells Lane||
||Biggleswade||
||Bedfordshire||
||SG18 8LP||
|**CHAIRMAN**|H M Tuffin||
Page 1
New 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 10-14 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.
Page 2
New Gospel Hall Trust
Report of the Trustees for the Year Ended 5 April 2023
## **OBJECTIVES AND ACTIVITIES**
## **Main activities and achievements**
The Trust provides and maintains 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.
## **Meetings**
Meetings held at the Gospel hall[s] 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 50 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 halls and visitors are free to help themselves.
## **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 and Gospel tracts are provided free of charge by the Charity to such preachers to be handed out to interested members of the public.
Bibles and an extensive range of other Christian reading material is on display at the Hall, to which visitors are free to help themselves.
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 things 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.
## **Street preachings and Gospel tract distribution**
Regular open air preachings in the market square of Hemel Hempstead on Saturdays and weekdays are restarting now the restrictions from the pandemic have been lifted.
## **Supporting the Rapid Relief Team charity**
Volunteers from our congregation support the work and manage local events for a separate charity, the Rapid Relief Team, in the Hemel Hempstead/Watford/St Albans area. A donation amounting to £675 was made to the RRT during the year.
## **Plans for Future Periods**
Despite the increased cost of energy and services, the trustees feel that these increased costs are not significantly impacting on the ability of the charity to continue as a going concern.
## **Public benefit**
The trustees of New Gospel Hall Trust 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 3
New Gospel Hall Trust
Report of the Trustees for the Year Ended 5 April 2023
## **OBJECTIVES AND ACTIVITIES The life of a Christian**
In carrying out this work, the congregation considers itself to be living out its faith in practice, as particularly exemplified in the following extract from the schedule to the Trust Deed on living a Christian life:
1. We seek and are encouraged to live exemplary lives in all our relationships with others in the wider community (including former Brethren), in accordance with the teachings of Holy Scripture (1 Tim 2:2)
2. We regularly go out from our homes to preach on the streets, to distribute Christian literature and engage with the wider community (including former Brethren) in order to present eternal salvation, available to all men by faith in Jesus Christ. (2 Tim 4:2).
3. We seek as members of the public to lead Christian lives as husbands and wives, parents, children, employers, employees and neighbours. (Col 3:22-25, Col 4:1).
4. The preservation and protection of the family unit is fundamental and children are prized as a blessing from God. (Psalm 127:3-5). The elderly are valued members of the community, for whom both their family and the wider community are expected to care.
5. Holy Scripture commands us to be good neighbours to others, and deal with all other people (including former Brethren) openly, honestly and fairly and consistent with these principles, we should give our time, talents and money to assist those in need in the wider community, in so far as reasonable given our abilities and our available resources. (Matt 7:12, Matt 22:39, Eph 4:28).
## **FINANCIAL REVIEW**
## **Financial position**
In the year ended 5 April 2023, the Trust had a modest deficit of incoming resources over resources expended.
The Trust held a special function during the year and the costs of this contributed to the deficit.
Total voluntary income received this year was £154,749 compared to £116,925 in the previous year.
All funds held were unrestricted funds.
## **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.
## **Reserves policy**
The Trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments. The policy is to have a level of reserves that meet its ongoing commitments for at least six months. 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.
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.
Furthermore the size of the congregation is increasing and the Trustees are actively looking for another gospel hall in the area. Funds are being accumulated for this purpose resulting in an increase in reserves and the holding of a cash balance that is higher than the ongoing six month commitment.
Free reserves at the year end were £536,144 (2022 : £543,268). It is anticipated that these will be used to acquire further gospel halls in the local area.
Page 4
New Gospel Hall Trust
Report of the Trustees for the Year Ended 5 April 2023
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
New Gospel Hall Trust is an unincorporated trust constituted by a Deed of Trust dated 20 October 1978, amended by various Deeds and most recently by Deed of Variation dated 13th February 2014. The Trust was registered with the Charity Commission for England and Wales on 15th January 2015 under Charity Registration Number: 1159952.
## **Recruitment and appointment of new trustees**
The names of the Trustees who have served during the year and since the year end are set out on page 1. None of the Trustees, nor any person connected with them, received any remuneration and one trustee received expenses amounting to £106 [2022: Nil] during the year and another trustee provided materials for maintenance amounting to £9,600 during the year.
## **Induction and training of new trustees**
The Trust operates 2 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 Trustees of similar Charities with a view to pooling experience considered useful in pursuing the objects of the Charity. The Charity may pay invoices for Charities and Trusts in the local area of similar purposes, these include Sandringham Gospel Hall Trust, Heath Gospel Hall Trust and Streamside Gospel Hall Trust.
The trust maintains particular links with the Sandringham Gospel Hall Trust, Heath Gospel Hall Trust and Streamside 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.
## **Statement of trustees’ responsibilities**
The trustees are responsible for preparing the Trustees' Annual Report 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 Charities SORP (FRS 102);
- 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 operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. All transactions have been reviewed and approved by two trustees.
Page 5
ew Gos
Re
rlh6 Year Ended 5
Approv
order ol the board of trustees on.......
. and signed on its belKoll by..
Kingston~ Trustee
Page 6
Inde
N&wG
miners Re
rttolheT
Independent examiner's report to the trusiees ol New Gospel Hall Trust
I report to the charity trustees on my examination of the accounts of New Gosp81 H8H Trust (the Trust) for the
year ended 5 April 2023.
Responsibilities and basis of report
As the charity ttust8es of the Trust you afft resFK)n8ible for the pparation ol the a(xounts in a¢cordano with
the requirements of the Charities Act 2011 Ilhe Acfl.
I replyt in respect ol my examination of the Trust's ac¢(yJnts carri8d out under Section 145 01 tha Act and
Carrying out My exatnination I have followed all &pplicabl8 Dire¢tM)ns given by tr)e Charity Comrnisson under
Section 14515llbl of the Act.
Independent examrn8r's ststement
I have completed rny examination. I confirm that no material matters hav8 come to my attention In nnectKyn
wth the examination giving me cause to believe that in any rnaterial r85pect'.
a¢¢ounting records were not kept in respect of the Trust as required by Se¢tion 130 of the Act,. or
the accounts do not accord wilh those records.. or
the accounts do nol eornply with the applicable requir8rnenls eonterning the form and content of
a¢¢ounts Set out in the Charities IA¢¢ounls and Reports) Regulations 2008 other than any requirem8nt
that the accoun15 gw8 a true and falr vlew which 18 not a rnatter considered as part of an Independent
exarnination.
I hav8 no (x)rKems and have corne 8cros$ no other matters in connection wlh the examination io whi¢h
attention should be drawn in this report in order to enab a prtsper und8r51anding of the accounts lo be
reached.
Sandra Thuryc(
3 Ddl$ Lane
Biggleswade
Bedfordshirè
SG18 8LP
16M.ffc4fLLI. .....
FCCA FMAAT ATh Bsc
20
Pagè 7
New Gospel Hall Trust
## Statement of Financial Activities for the Year Ended 5 April 2023
|Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
Investment income
3
**Total**
**EXPENDITURE ON**
**Charitable activities**
4
Running gospel halls
Depreciation
Other activities
Governance costs
Donated Services
**Total**
**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
fund
£
154,749
2,154
156,903
113,937
33,672
11,622
5,434
15,841
180,506
(23,603)
2,636,450
2,612,847|Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
-
-|5.4.23
Total
funds
£
154,749
2,154
156,903
113,937
33,672
11,622
5,434
15,841
180,506
(23,603)
2,636,450
2,612,847|5.4.22
Total
funds
£
116,925
-|
|---|---|---|---|---|
|||||116,925|
|||||38,955
42,273
6,502
1,190
14,189|
|||||103,109|
|||||13,816
2,622,634|
|||||2,636,450|
The notes form part of these financial statements
Page 8
ri1202
5.4.23
Total
funds
5.4.22
Total
fvjnds
UnFeslrthd
fund
Rasbid8d
fijod
FIXEO ASSETS
Tangible assets
2,076,703
2.076.703
2,093,182
CURRENT ASSETS
Debtors
Ca8h at ba
11,425
526,268
11,425
528,268
9,870
S33.598
537.693
537,693
543,468
CREDITORS
Amwnls fallir#J due wthln y68r
10
It,5491
11,5491
12CK)I
NET CURRENT ASSETS
536,144
536,144
543.2
TOTAL ASSETS LESS CURRENT
LIABILITIES
2,612,847
1612,847
2.6,450
NET ASSETS
2.612,847
2,612.847
2,636,450
FUNDS
Ullreslricied funds
11
2,612,847
2,636,450
TOTAL FUM)S
2.612.547
2,636,450
The financlal stalemenis we approved ty the Board of Tru8tses and aulhorlsed fc¢ issue on
24.at.l£lp............ and were signéd on ils behalfby..
Klng8ton- T
stee
HMTuffin-Tru
The note$ fom part of these finanoal slaternts
Paye 9
New 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 of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 1% on cost and not provided Improvements to property - 10% on cost Plant and Equipment - 25% on reducing balance
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **2. DONATIONS AND LEGACIES**
|Gift aid donations
Other donations
Income tax refunds
Contributions from the congregation
Donated services and facilities
Payroll Giving
Contributions - ENF|5.4.23
£
44,010
3,715
11,003
88,195
990
6,836
-
154,749|5.4.22
£
45,159
730
11,493
44,000
990
9,823
4,730|
|---|---|---|
|||116,925|
Page 10
continued...
New Gospel Hall Trust
Notes to the Financial Statements - continued for the Year Ended 5 April 2023
## **3. INVESTMENT INCOME**
|**3.**
**INVESTMENT INCOME**||||
|---|---|---|---|
|Deposit account interest
**4.**
**CHARITABLE ACTIVITIES COSTS**
Running gospel halls
Depreciation
Other activities
Governance costs
Donated Services|Direct
Costs
£
113,937
33,672
4,084
-
15,841
167,534|5.4.23
£
2,154
Support
costs
£
-
-
7,538
5,434
-
12,972|5.4.22
£
-
Totals
£
113,937
33,672
11,622
5,434
15,841|
||||180,506|
## **5. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 5 April 2023 nor for the year ended 5 April 2022.
## **Trustees' expenses**
During the year one trustee received expenses amounting to £106 [2022: Nil] and another trustee provided materials for maintenance of the halls through his company amounting to £9,600.
## **6. DONATED SERVICES**
Costs incurred in respect of donated services during the year were as follows: Sandringham Gospel Hall Trust: £7,576 [2022: £2,786] Heath Gospel Hall Trust £3,617 [2022: £8,365] Streamside Gospel Hall Trust £4,649 [2022: £3,037]
## **7. VOLUNTEERS**
New 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 11
continued...
New Gospel Hall Trust
Notes to the Financial Statements - continued for the Year Ended 5 April 2023
## **8. TANGIBLE FIXED ASSETS**
|Improvements
Freehold
to
Plant and
property
property
Equipment
£
£
£
**COST**
At 6 April 2022
2,126,503
293,358
104,088
Additions
-
-
17,193
At 5 April 2023
2,126,503
293,358
121,281
**DEPRECIATION**
At 6 April 2022
131,101
204,270
95,396
Charge for year
10,040
17,160
6,472
At 5 April 2023
141,141
221,430
101,868
**NET BOOK VALUE**
At 5 April 2023
1,985,362
71,928
19,413
At 5 April 2022
1,995,402
89,088
8,692
Land Registry Title Nos. HD556634 Shantock Hall Lane HD247904 Blackwater Lane
**9.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
5.4.23
£
Other debtors
-
Gift Aid tax recoverable
7,783
Prepayments and accrued income
3,642
11,425
**10.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
5.4.23
£
Trade creditors
(1)
Other creditors
1,550
1,549
**11.**
**MOVEMENT IN FUNDS**
Net
movement
At 6.4.22
in funds
£
£
**Unrestricted funds**
General fund
2,636,450
(23,603)
**TOTAL FUNDS**
2,636,450
(23,603)|Totals
£
2,523,949
17,193|Totals
£
2,523,949
17,193|
|---|---|---|
||2,541,142||
||430,767
33,672||
||464,439||
||2,076,703||
||2,093,182||
||5.4.22
£
1,700
5,200
2,970
9,870
5.4.22
£
-
200
200
At
5.4.23
£
2,612,847|5.4.22
£
1,700
5,200
2,970|
|||9,870|
||2,612,847||
Page 12
continued...
New Gospel Hall Trust
Notes to the Financial Statements - continued for the Year Ended 5 April 2023
## **11. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
156,903
156,903|Resources
expended
£
(180,506)
(180,506)|Movement
in funds
£
(23,603)|
|---|---|---|---|
||||(23,603)|
## **Comparatives for movement in funds**
|**Unrestricted funds**
General fund
Designated Fund
**TOTAL FUNDS**|At 6.4.21
£
2,622,634
-
2,622,634
2,622,634|Net
movement
in funds
£
14,036
(220)
13,816
13,816|Transfers
between
funds
£
(220)
220
-
-|At
5.4.22
£
2,636,450
-|
|---|---|---|---|---|
|||||2,636,450|
|||||2,636,450|
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
Designated Fund
**TOTAL FUNDS**|Incoming
resources
£
112,195
4,730
116,925
116,925|Resources
expended
£
(98,159)
(4,950)
(103,109)
(103,109)|Movement
in funds
£
14,036
(220)|
|---|---|---|---|
||||13,816|
||||13,816|
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
£
2,622,634
2,622,634|Net
movement
in funds
£
(9,567)
(9,787)|Transfers
between
funds
£
(220)
-|At
5.4.23
£
2,612,847|
|---|---|---|---|---|
|||||2,612,847|
Page 13
continued...
New Gospel Hall Trust
Notes to the Financial Statements - continued for the Year Ended 5 April 2023
## **11. MOVEMENT IN FUNDS - continued**
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
£
269,098
273,828|Resources
expended
£
(278,665)
(283,615)|Movement
in funds
£
(9,567)
(9,787)|
|---|---|---|---|
## **12. RELATED PARTY DISCLOSURES**
Donated services valued at £990 [2022 £990] for accounting were provided by a brother of K Allen one of the Trustees.
Aggregate donations to the Trust received from Trustees and related parties during the year amounted to £15,310 (2022: £19,395)
Security equipment amounting to £6,660 [2022: Nil] was supplied by a company part owned by a bother of N Baxter one of the Trustees.
Reimbursement of expenses incurred for maintenance of one of the halls amounting to £2,707 [2022: Nil] was paid to a brother of H Tuffin one of the Trustees.
Repairs to the air conditioning amounting to £4,387 [2022: Nil] was supplied by Salix Mechanical a business part owned by a son of H Tuffin one of the Trustees.
Page 14