REGISTERED CHARITY NUMBER: 1159962 rt of the Trustees and Unaudited Financial Statemenls for the Year Ended 5 A ri1202 for New Gos el Hall Trust Sandra Martin FCCA FMMT ATh Bsc 50 Rose Lane Biggleswade Bedfordshire SG18 ONB
New Go el Hall Trust cnIentS of tho Finanaal Statem the Year Ended S A ri1225 Page Reference and Administralive Details Report of the Trustees Independent Examiners Report Statement of Financial Activities Balance Sheel Noles to the Financial Slalements 9 to 13 Detailed Statement of Financial Activities 14
New Go l Hall Tru Reference and Adminislralive Details for the Year Ended 5 ri12025 TRUSTEES R C Kingston K Allen (reSned 30.10.24) N Baxter C Barnes (resigned 30.10.241 HMTuffin W Edwards {appointed 30.10.24) E Remmington (appointed 30.10.24) PRINCIPAL ADDRESS Redwc Sheethanger Lane Felden HEMEL HEMPSTEAD HP3 OBG REGISTERED CHARITY NUMBER 115QQ.4? INDEPENDENT EXAMINER Sandra Martin FCCA FMAAT ATh Bsc 50 Kose Lane Biggleswade Bedford3hire SG18 ONB CHAIRMAN H M Tuffin Page 1
fio el Hall Trust Re ort of the Trustees lor the Year Ended 5 A nl 2025 The Trustee5 present their report along wilh the financial statenEnts of the Charity for the year ended 5 April 2025. The financial statements have been prepared in accordan wtth Ihe accounting policies set out on page 9 and comply with the Trust Deed and applicable law. OBJECTIVES AND ACTIVITIES Objectives and aims The charitable purposes of the Chanty are the advancement of the Christkqn religion for the public benefit, including by the carrying on of the Servi of God in accordance wilh the Old and New Testaments of the Holy Bible as followed by those Christians forming part of the world-wde fellowship known as the Plymouth Brethren Christian Church (the "Brethrenl and any other charilabfe purposes connected with Brethren. The core doctrine of the Brethren and proper practices in furtherance of certain aspects of doctrine are summarised in two schedules to the Trust Deed. Main activities and achievements The Tnjsl provides and maintains Gospel halls where religious meetings are held by the Ictal Brethren commuiiily. Details of Ihe origins, teachings and way of life of the Brethren can be found on the website w.plymouthbrethrenchrislianchurch.org and in the schedules to the Trust Deed. Meetings Meetings held al Ihp. C*ospel halll$] would normalty include the Lord's Supper (Cornmunionl, (Jospel preachings, Bible readings and Bible addresses. There is a structured weekly schedule of meetir3gs and, depending on the particular meeting, between 50 and 500 penplp. nomially attend those occasions. The meetings are attended by the regular congregation and most are open to other properly di8pnqg.d visitors. TlTre I IvliLe board outsi(Je the Hall welcomes visitors and displays the times of Gospel preachings, along with a telephone number for those seeking further infomiation or help. Gospel tracts, which are distributed by street preach9rs, also di" -play this infom)allc. Bibles and an extensive range of other Christian Teading material are on display at the halls and visilors are free to help themsefves. Spr6ading the Gospel message and the life of a Christian The Gospel halls are a base from whh the regular congregation and others who attend the meetings are encouraged lo spread the Christian Gospel, in Vrd and deed. Members of the congregation partlcipate in a Progrmme 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 visltors are free to help themselves. One of the Trust's principal activities that further its objectNes is provKling a faciltty for the coordination of 'outreach' wort< into the wider community. This reLX)rt indudes some of the things that we have been engaged in durin9 2024-25 Gospel tracts and literature available from the Gospp.l Hall The Trust maintains a stock and display of gospel Iracts, 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 are held in the market square of Hemel Hernpstead on weekdays. Supporting the Rapid Reli•f Taam charity Volunteers from our congregation support the work and manage Ial events for a separate charity, the Rapid Relief Team. in the Wesl Hertfordshire and Nnrth London area. Plans for Future Periods Despite the increased cost of energy and Serv[$. the trustees feel that these increased costs are not significantly impacting on the ability of the charity to continue as a going concern. Page 2
New Go* p.l Hall TrLtst Re ort of the Trustees for the Year En¢ed b A ril 2025 OBJECTIVES AND ACTIVITIES Public benefit The Irustees of New Gospel Hall Trust confirm that they have complied with their duly under section 4 of the Charities Act 2011 to have due regard to the Chanty Commission's gelleral guidance to charities on public benefit. The life of a Christian In carrying out this work. the congregation considets itseff to be livtng out its faith in practi, a5 particularly exemplified in the following extract from the schedule to the Trust Deed on 5ivbng a ChrLStian 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 Chrislian literature and engage with the wider comtnunity (including fomier 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 famity unit is fundamental and children are prtzed as a blessing from God. (Psalm 127'.3-51- I he elderly are valued members of Ihe comtnunity, fui wliuiii IKJlh tlieir family and the wider community are expected to care. 5. Holy Scripture commands us to be good neighbours to othets. and deal wilh a51 other people {irncluding formgr Brethren) openly. honest]y and fairfy And consistent wtth these principles. we should qive our time, talents and money to assist those in need in the WKler community. in so far as reasonable g¢ven 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 2025. the Trust had a surplus of incoming resources over reSoUeS expended. Donations amounting to £174,861 w8re received from other Ispe] Hall Trusts during the year. Total voluntary income reNed this year vms £327,560 compared to £139,148 in the prewous year. All funds held were Unrestrict funds. Principal funding sources Funding is sought through gifts from the congregation and Gift Aid is claimed on eligible donations. Funding is somelimes received from other Challt8b trusts with crmplementary obJ'ectNes. Pe3
New Gog l Hall TrLtst ort of the Trustees for the Year Ended 5 A ri12025 FINANCIAL REVIEW Reserves policy The Trustees have considered the level of reseTves they wish lo retain, appropriate lo the charity'5 needs. This is based on the charity's size and the level of financial commitments. The poIY 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 cbjectwes even rf there is a temporary shortfall in income or unexpected expenditure, by raising a funds aPal. The congregation is kept regulady infomied as to particular needs for funds, and other relevant matters and the Trustees aim to ensure that the Charty will be able to continue to fulfil its Charrtab objectives even rf there is a temporary shortfall in income or unexpected expendrture. by raising a funds appeal to the COnggatIon. Furthermore the size of the congregation is increasing and the Twstees are activeW Icoking for another gospel hall in the area. Funds are being accumulated for this purpose reSu1ng in an increase in reseNes and Ihe holding of a cash balance that is hher than the ongoing six month commitment. Free rcvcrvcs al Ihe year end were £KJ96,808 12024 £539.974]. 11 Is anticipated that these will be used to acquire further gospel halls in the bcal area. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document New Gospel Hall Trust is an unincorporated ttust constituted by a Deed of Trust dated 20 October 1978. amended by various Deeds and most recenlty by Deed of Variation dated 13th February 2014. The Trust was regislere(i WFth the Lf>arity 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 sel out on page 1. None of the Trustees. nor any person connected wrth them. received any remuneration and Ttustees were reimbursed for for legal & professional fees amounting lo £490 during the year, and four trustees were reimbursed for materials purchased for Maintenan amounting to £20.182 [2024. £7,807] during the year. Induction and training of newtrustees The Trust operates 2 Gospel halls and Trustees are chosen from among the regular congregation of the halls. New Trustees are nominated by the estIng TnJslees or by the congregation and must be appointed by unanimous resolution of the congregation. They are selected according to their skills and experien and are expected to use both in furthering the objects of the Charity. Checks are made to ensure the Trustees, eligibility lo act and incoming Truslees 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 infomial links with Trustees of similar Charities with a view to pooling experience consKlered useful in pursuing the objects of the Charity. The Charity may pay invoices for Charities and Truslg Iri the local area of similar purp03es, these inGlude SandriiighaIn Gospel Hall Trust, Heath Gospel Hall Trust and Streamside Gospel Hall Trust. The trust maintains particular links with the Sandringham Gospel Hall Trust, Healh Gospel Hall Trust and Streamside Gospel Hall Trust. with which it shares members of its congregation. Risk management The Trustees have idenlrfied and reviewed the major nsks to which the charty is exposed and confirm that they have established systems or procedures to manage and mitigate those risks. Page 4
New Cin8 .1 Hall Tmst Re ort ol the Trustees for the Year Ended b A ril 2025 Statement of trustees, responsibilities The Iruslees are responsible for preparing the Trustees, Annual Report and the financial stalernents in accordance with applicable law and United Kingdom Accounttng Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England & Wdles requires the truslees to prepare financkql statements for each financial year which give a true and fair view of the state of affairs of the charty and of Ihe incoming resources and application of resources of the charity for Ihat Fetiod. In preparing these financial stalements, the trustees are required to-. select suitable accounting policies and then apply them consislenty-, observe Ihe methods and principles in the Charities SORP IFRS 102}', make judgemenls and estimates Ihat are reasonable and prudenl". slate whether applicable accounting standards have been folk)wed, 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 proFkr accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the tinancial stalernents comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responslble for safeguaidiiiy Ilie assets of Ihe charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregular-rties. All transaclions have been reviewed and approved by two tru8tees. Approv y order ofthe b(rd nftmstees on ......... and siqned on its behalf by= Kingston - Trus ee Page 5
Hall T Independvnt oxamln¥rf5 to th• Irustees of N•w Oppo1 Hall TnTht I report to the charity trustees 4)n my examinatx)n of the accounts of New Gospel Hall Trust (Ihe Trust) for the year ended 5 11 2025. ResponbIlItIeS and basls of roPQrt As Ihe tharity Iruslees of the Trust you are resKM)nslble fr the preparalkn of the ac(x)urts In accordance thllh the requirements of the Carits8s Act 2011 Cthe Ad). I report In respecl of my examination of Ihe Trusfs acrnunts rried out er Seclion 145 of the Ad and in carying out my ex8mlnalton I have folk)wed all ap1¢able DirectK)ns gyven by tho Charity Commission under Sedon 145{5)(b) of the A Independont •xamlnorkn statement Slnce your chwws gross Irne exceedgd £250,0(K) your examin8r ns1 b8 a member of a fisted body. I can nfim7 Ihat l am qualified to dertake the examlnatlon b8cause l am a men)er of Ihe A$St[0n of Chartered Cerbfied Aco)untants, vthich tss one of tisted bodias. I have completed my ekqminatx)n. I confirm Ihat m mateTlal matters have come to my aitenlEon In conneclbn th the &xamlnatthi ging me cause lo b8118ve that In any material respe(£ aGcountiThJ records were not kept in re¥pe¢t ofthts Trusl aa required by sect 130 of tha Art or the accounts do r1 accord Yth those records; or thg accDunts (lo nol cDmpty thè applieabl8 WUiTwnonLq a)ntsMIr thè fomi and u)ntent of accounts set out in the Charttles {A¢counts and Reports) Regulations 2008 other than any requirement that the accounts oive a true and fair bqew whith is not 8 mattw consid8r8d as part of an independent examination. I have rK) cOnmS and have come ac¥o&8 no otlier malkn In connecuon WIVI the examwiation to whlch attention shoukl be drawn in this report in ordor to enable a woper understsndlng of the accounts to be reaGhgd. Sandra Martin FCCA FMAAT ATh Bsc The Assoclation crf Chartwed Certified AcAiuntsnts Sandrd Martin FCCA FMAAT Bsc 50 Rose Lane Blggleswade Bedfordshire SG18 ON8
NewGo Slalemenl of Financial Activities for ihe Year Ended 5 A ri12025 5.4.25 Tol81 funds 5.4.24 Total funds Unrestrictsj fu Restricted fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 327.560 327,560 139,148 Investment income 10,509 10,509 11,210 Total 338,069 338,9 150,358 EXPENDtTURE ON Charitable activities Running gospel halls Depreciation Ollier aulivilies Governance costs Donatgd Services 52,789 76,412 7,977 6,587 2,234 52,789 76,412 7,977 6,587 ?.?. ?.q4 47,788 39,900 18,034 6,248 Totsl 165,999 165,999 174,529 NET INCOMEI{EXPENDITURE} 172,07U 112,010 (24,171) RECONCILIATION OF FUNDS Total funds brought foward 2,588,676 2,588,676 2,612.847 TOTAL FUNDS CARRIED FORWARD 2,760,746 2,760.746 2,588,676 The notes fOn part orthese finar#ial statements Page 7
Nijw Gos el Ha15 Trnt Balance Sheet ril 2025 5.4.25 Total fijnds 5.4.24 Total funds Unrestithd ReslriitsF fuThJ fund Notes FIXED ASSETS Tangible assets 2.163.938 2.163,938 2,048,702 CURRENT ASSETS Debtors Cash at bank 6,013 592,2TT 6,013 592,277 11,965 530,897 598,29) 598,290 542,862 CREDITORS Amounts falling due within one year 10 (1.482) (1,4S2) (2,888) NET CURRENT ASSETS 596.808 596,808 539,974 TOTAL ASSETS LESS CURRENT LIABILITIES 2,760.746 2.760,746 2,588,676 NET ASSETS 2.760.746 2.760.746 ?.SR8.676 FUNDS Unrestricted funds 11 2.760,746 2,588.676 TOTAL FUNDS 2,760,746 2.588,676 The financial statements were approved by the Board of Trustees and authorised for issu8 on f£&... l<)JE........... and were signed on its behalfby.. Kingslon - Trustee H M Tuffin - Trustee The notes fom part of these firrancial statements Page 8
N8w Go 61 H911 Trus Note5 to the Financial Statements for the Year ErKled 5 A ril 2025 ACCOUNTING POLICIES Basis of preparing the flnancial statements The financial statements of the charity, which is a public benef(1 entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities.. Statement of Recnmmended Practice appsicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (effectwe 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 cOnventn. Income All income is recognised in the Statement of Financial Activities once Ihe charity has enlillement to the funds, it is probable that the inconE will be receNed and the amount be measured reliably. Expenditure Liabilities are recognised as expendtture as Soon as there is a legal or constructive obligation commilling the charity lo that expenditure, it is probable that a transfer of economic benefits will be required in 3ettlement and thc omount of the obligation can be measured reliabty. Expendiliirp. is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to thp. r.21g.gory. Where costs cannot be directly altributed to particular headings they have been allocated to aclivrties on a basis consistent wilh the use of reSoUrs. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its eslimated useful life. r.reehold propety Improvements to property Plant and Equipmenl 1 % on cost and not providgd 10VA on cost 25 % on reducing balance Taxation The charity is exempt from tax on its charitable activitie5. Fund accounting Unrestricted funds can be used in accordance wth the charitable obieclives at the discretion of the trustees. Restricted funds can On be used for particular restricted purposes Wbthin 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 PUTpJse of each ftjnd is included in the notes lo the financial stalements. DONATIONS AND LEGACIES 5.4.25 5.4.24 Gift aid donations Olher donations Income tax refunds Contributions from the congregation Donated services and facilElies Payroll Giwng Donations from other Trusts 59,539 20,245 14,885 49,243 990 7,797 174.861 53,820 15,272 13,456 47,918 990 7,692 327.560 139.148 Page 9 Continued...
NewGos el H&ll Trust Notes lo the Financial staIerr]ted for the Year Ended 5 ri12025 INVESTMENT INCOME 5.4.25 5.4.24 Deposit account interest 10.509 11,210 CHARITABLE ACTIVITIES COSTS Dit Costs Support Costs Totals Running gospel halls Depreciation Other aclivrties Governance costs Donated SeNices 52.789 76,412 52.789 76,412 7,977 6,587 22,234 7,977 6.587 22.234 151,435 14,564 165,999 TRUSTEES. REMUNERATION AND BENEFITS There were no Iruslees, remuneration or other benefiis ftjr the year ended 5 April 2025 nor for the year ended 5 April 2024. Trustees. expenses During the year Trustees were reimbursed for for legal & professional fees amounting lo £490 during the yeai", luui trustees were reimbursed for materials purchased for mainlenance amounting to £20.182 12024.. £7,807] during the year. DONATED SERVICES Costs incurred in respect of donated se(Ce$ during the yearwere as follows: Sandringham Gospel Hall Trust.. £3.627 12024.. £44.3751 Heath Gospel Hall Trust Streamside Gospel Hall Trust £4,563 12024. £11,482} £14.044 [2024: £ 6.7021 VOLUNTEERS New Gospel Hall Trust relies entirely on volunteers to carry out the management. adminislration and general maintenance work. The Twst has no papd staff or paid Trustees. Page 10 continued...
Ncw Gos l Hall Tru# Notes to the Finanaal Statements- continued for the Year Ended 5 A ril 2025 TANGIBLE FIXED ASSETS Improvements FreeId Pl8nl arvj EquiFxnent proFerty Totals COST At 6 April 2024 Additions 2,126.503 293,358 19.771 133,181 171,231 2,553,042 191.002 At 5 April 2025 2.126,503 313,129 304,412 2,744,044 DEPRECIATION At 6 April 2024 Charge for year 156,053 10.041 238,591 17,046 109,696 48,679 504,340 75,766 At 5 April 2025 166,094 255,637 158,375 580,106 NET BOOK VALUE Al April 2025 1,960,409 57.492 146.n37 2.163.938 At 5 April 2024 1,970.450 54,767 23,485 2,048.702 Land Registry Title Nos. HD556634 Shant(k Hall Lane HL)241904 Blackwaier Lane DEBTOR5'. AMOUNTS FALLING DUE WITHIN ONE YEAR 5.4.25 5.4.24 Gift Aid tax recoverable Prepayments and accrued incor 2,895 3,118 8,121 3,844 6.013 11,965 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 5.4.25 5.4.24 Tre creditors other creditors 1,482 2,887 1,482 2,888 11. MOVEMEKf IN FUNDS Net movement in fvnds At 5.4.25 At 6.4.24 Unrestricted funds General fund 2,588,676 172,070 2.760,746 TOTAL FUNDS 2,588,676 172,070 2,760,746 pa 11 continued...
New Gos l Htsll Trust Notes lo the Finanaal statementsonti0 lor the Year Ended 5 A ril 2025 MOVEMENT IN FUNDS- continued Nel movement in funds. induded in the above are as follows.. Inc(yniro resour Resour expend Movement funds Unrestricted funds General fund 338.L%9 (165.999) 172,070 TOTAL FUNDS 338,069 (165,999) 172.070 Comparatives for movement in funds Net movement in ftjnds At 5.4.24 At6.4.23 Unrestricted funds General fLtnd 2,612,847 {24.171> 2,088,676 TOTAL FUNDS 2,612,847 124,171) 2,588.676 Comparative net movement in funds, included in the above are as folbThs'. Inning Resour extkndèd Movement in funds Unrestricted funds General fund 150.358 (174.5291 (24.171) TOTAL FUNDS 150,358 {174,529} 124,171) A current year 12 months and prior year 12 months CQnbIned wsilion is as follows.. Net vement in ftjnds At 5.4.25 At6.4.23 Unrestricted funds Gener81 fund 2,612.847 147,899 2,760,746 TOTAL FUNDS 2,612.847 147.899 2,760,746 Page 12 continued...
New G05 l Hall Trust Fbte&tothe Financial Statements- u)ntinued for the Year Ended 5 A ril 2025 11. MOVEMENT IN FUNDS- continued A current year 12 nKJnths and prK)r year 12 months combined net movement in fijnds, included in the above are as folbws". Incx)ming resour$ ReSoUrS exFEnded Movement in funds Unrestricted funds General fund 488,427 (340,528) 147,899 TOTAL FUNDS 488.427 (340.528) 147,899 12. RELATED PARfi DISCLOSURES Donaled services valued at £99012024 £9901 for accounting were provided by a brother of K Allen one of the TruslEeb. Aggrggate donations to the Trust received from Tni%lp.ps and related parties during the year amounted to £21,110 [2024: £9,680]. Fencing installation and CCTV cabling amounting to £16,836 and £2,498 was supplied by a company owned by C Barnes one of the Trustees. Reimbursement of expenses incurred for maintenance of one of the halls amounting to £327 12024: £1981 was paid to a brother of I l Tuffin one of the Trustecs. Reimbursement of expenses incurred for legal fees and maintenance of the halls amounting to £419 was paid lo W Ethvards one of the Trust&s. Reimbursement of expenses incurred for lmaintenan of the halls amounting to £315 was paid to H Tuffin one of the Trustees. Reimbursement of expenses in(>Jrred for legal fees amounting to £400 was paid to N Baxter one of the Trustees. Reimbursement of expenses incurred for maintenance of the halls amounting to £204 was paid to E Remmington one of the Trustees. Page13