Trustees Report & Unaudited Financial Statements Greenfield Gospel Hall Trust For the year ended 5 April 2025
Contents Legal and Administrative Information Report of the Trustees Report of the Independent Examiner Statement of Financial Activities io Balance Sheet li Notes forming part of the Financial Statements 15 Resources Expended 16 Analysis of Net Assets- Current year 17 Analysis of Net Assets- Prior Year 18 Movement in Funds- Current Year 19 Movement in Funds- Prior Year 20 Comparative Statement of Financial Activities Trustees Report& Unaudited Financial Statements Greenfield Gospel Hall Trust 24 Dec2025 Page 2 of20
Legal and Administrative Information Greenf ield Gospel Hall Trust For the year ended 5 April 2025 Charity Name: Greenfield Gospel Hall Trust Registered Charity Number. 1160162 Trustees: L C Huntley Ichairl C A Leflaive T G Smith J Davies AMFarr Treasurer: C A Leflaive Principle Addre55: 47 Hortham Lane,Almondsbury, Bristol, Avon. United Kingdom, BS32 4JJ Independent Examiner: Laverne Eames Oldfield Advisory LLP 1120 Elliott Court Herald Avenue Coventry CV56UB Accountant: Oldfield Advisory LLP 1120 Elliott Court Herald Avenue Coventry CV56UB Bankers: The Royal Bank of Scotland 36 St Andrew Square, Edinburgh EH22YB CAF Bank 25 Kings Hill Ave, Kings Hill West Malling ME194JQ Trustees Report& Unaudited Financial Statements Greenfield Gospel Hall Trust 24 Dec2025 Page 3 of20
Report of the Trustees Greenf ield 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 11-12 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 13 May 2003, most recelltly amended by Deed of Variation dated 27 February 2014. The trust was registered with the Charity Commission for England and Wales on 27 January 2015 under Charity Registration Number. 1160162 Recruitment and appointmentof newTrustees 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 from the Charity in the yearended 5 April 2025. Details regarding the reimbursement of expenses to Trustees are shown in note 7. The Trust operate5 two Gospel halls and Trustees are chosen from amongthe 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 respon5ibilitie5 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 Frome 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 Ithe"Brethren"l 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. Trustees Report& Unaudited Financial Statements Greenfield Gospel Hall Trust 24 Dec2025 Page 4of20
ReportoftheTnJstee5 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. Details of public benefit activities carried out by Greenfield Gospel Hall Trust can be found in the separate appendix to this report. Main activities and achievements The Trust provides and maintains two 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.plymouthbrethrenchrisiianchurch.org and in the schedules to the Trust Deed. During the year. the Trust carried out refurbishments to one Gospel hall in view of making the facilities more suitable to the needs of the congregation. 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 40 and 650 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 visitor5 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 Chairty 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.. 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 Scripture11 Tim 2.21. We regularly go out from our homes to preach on the streets, to distribute Christian literature and engage with the wider community lincluding former Brethren) in orderto present eternal salvation. available to all men by faith in Jesus Christ. 12 Tim 4=21. 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.-11. The preservation and protection of the family unit is fundamental and children are prized as a blessing from God. (Psalm 127=3-51. 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 lincluding former Brethren) openly, honestly and fairly and consistent with these principles, we should give our time. talents and money to asslst Trustees Report& Unaudited Financial Statements Greenfield Gospel Hall Trust 24 Dec2025 Page 5 of20
ReportoftheTnJstee5 those in need in the wider community. in so far as reasonable given our abilities and our available resource5. Imatt 7.'12, Matt 22-39, Eph 4..281 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 is mostly due to non-monetary items such as depreciation. Total voluntary income received this yearwas £104,019 compared to £44,813 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 Trustees have agreed that the Trust should aim to develop and maintain unrestricted reserves at a minimum level which equates to 12 months, operating costs. This would enable the trust to continue its activities in the event of the sudden loss of funding. However. the members of the congregation have always recognised their responsibility to fund the running costs of the places of worship where they regularly attend. Therefore the Trustees do not ever expect a shortfall in funding to be other than temporary. Free reserves accumulated in excess of the minimum can be used at the discretion of the Trustees for the strategic development of the Trust. The Trustees will review the minimum level of reseeS everythree months, Free Reserves at the year end were £90.61812024: £83.2351. Trustees Report& Unaudited Financial Statements Greenfield Gospel Hall Trust 24 Dec2025 Page 6 of20
ReportoftheTnJstee5 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 3 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: select suitable accounting policies and then apply them consistently- observe the methods and principles in the Charity SORP IFRS 1021. 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 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 IAccounts 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 C Leflaive ITru5teel Date Trustees Report& Unaudited Financial Statements Greenfield Gospel Hall Trust 24 Dec2025 Page 7 of20
Report of the Independent Examiner Greenf ield Gospel Hall Trust For the year ended 5 April 2025 I report to the trustees on my examination of the accounts of the Greenfield Gospel Hall Trust for the year ended 5 April 2025. Respective responsibilities of Trustees and Examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 20111'the Act'l. 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 Diiections given by the Charity Commission undei section 14515llbl of the Act. Basis of Independent Examiner's Report My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, And seeking of explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view, and the report is limited to those matters set out in the statements below. Independent Examiner's Statement I have completed my examination. I cOnfin that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect- Accounting records were not kept in respect of the Trust as required by section 130 of the Act- or The accounts do not accord with those records. or The accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 otherthan any requirement that the accounts give a'true and fairview, 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. Laverne Eames Oldfield Advisory LLP 1120 Elliott Court Herald Avenue Coventry CV56UB 24 December2025 Trustees Report& Unaudited Financial Statements Greenfield Gospel Hall Trust 24 Dec2025 Page 8 of20
Statement of Financial Activities Greenf ield 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 Le acies- Contributions from the Congregation Gift Aid Dtsnations 101,651 101,651 21,537 900 900 4.900 Income Tax refunds 225 225 1,225 Legacies Other Donations 1.244 1,244 17,100 Donated Services Inote 41 Other Income 51 io.Too io.Too Investments Interest Received 470 470 487 Total Income and endowments: 115.189 115,189 45,300 Expenditure: Running Meeting Rooms (note 91 Total Expenditure: 133.303 133.303 139,046 133.303 133.303 139,046 Net Incomel{Expenditurel 118.1141 118.1141 193,7461 Net Movement In Funds 118,1141 118,1141 193,7461 UNRESTRICTED FUNDS DESIGNATED FUNDS RESTRICTED FUNDS TOTAL FUNDS 2025 TOTAL FUNDS 2024 Reconciliation of funds {note 11) Total Funds bought forward Net movement in funds 3,428,488 3,428,488 3,522,235 118.1141 118,1141 193,7461 Total Funds carried forward 3.410.374 3.410.374 3.428,488 The notes on page 11- 20 form part of these financial statements. Trustees Report& Unaudited Financial Statements Greenfield Gospel Hall Trust 24 Dec2025 Page 9 of20
Balance Sheet Greenf ield Gospel Hall Trust As at 5 April 2025 2025 2024 Fixed Assets Investments Inote 51 1.000 1.000 Tangible assets (note 61 Total Fixed Assets 3,318,757 3,344,254 3J19,757 3J45,254 Current assets Amounts owed by group undertakings Prepayments and accrued income Cash at bank and in hand 1.458 5,196 9,847 7,394 80.896 72.288 Total Current assets 92.201 84,879 Creditors: amountsfallin due within one ear Accruals and deferied income 1,584 1,644 Total Creditors- amountsfallingdue within one year 1,584 Net current assetsllliabilities) 90,618 83,235 Total assets less current liabilities 3.410.374 3,428,488 Net Assets 3,410,374 3,428,488 Funds {note 10) Unrestricted fund5 3,410,374 3,428,488 Total Funds 3,410,374 3,428,488 The unaudited financial statements were approved and authorised for issue by the Trustees of Greenfield Gospel Hall Trust on .and were signed on its behalf by- Mr C Leflaive (Trusteel The notes on pages 11- 20 fom partof these financial ststements. Trustees Report& Unaudited Financial Statements Greenfield Gospel Hall Trust 24 Dec2025 Page 10 of20
Notes forming part of the Financial Statements Greenf ield Gospel Hall Trust For the year ended 5 April 2025 I. 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 IFRS 1021 issued on 16 July 2014. and incorporating update bulletins l and 2. and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021 and UK Generally Accepted Accounting Practice. The functional currency of the charity is sterling 1£). 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 otheiSe stated in the relevant accounting policy notelsl. 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 setvices and support pro bono. The value of these donated seNices to Greenfield Gospel Hall Trust is considered to be equal to market value which would be paid were the service formally procured. This ir)clude5 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 £IOOI are ststed 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% straight line Property Improvements 2% straight line Plant and Machinery 20% straight line Fixtures and Fittings 20% straight line Trustees Report& Unaudited Financial Statements Greenfield Gospel Hall Trust 24 Dec2025 Page IL of20
Notes fortning part ofthe Financial Statetnents 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 unrestrirted fund is free forthe 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 considerthat there are no material uncertainties about the charity's ability to continue as a going concern. 1.10 Significant estimates andjudgements The trustees do not considerthat 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 Trustee5 received any remuneration orother benefits from an employment with the charity12024: none). Details regarding the reimbursement of expenses to Trustees are shown in note 7. 3. WAGES AND SALARIES There are no employees12024'. nonel- 4. Donated Services 2025 2024 Donated Services Received From- Donzted 5ervice5from Fromevalley Gospel Hall Trust Total Received: 51 51 Trustees Report& Unaudited Financial Statements Greenfield Gospel Hall Trust 24 Dec2025 Page 12 of20
Notes fortning part ofthe Financial Statetnents 5. Fixed Asset Inve5tment5 2025 2024 Market value- shares in Investment in subsidiary Total Market value- shares in group undertakings roup undertakin 1,000 1,000 1.000 1,000 Subsidiary Undertakings The following were subsidiary undertakings of the company= Name: Holding Freshwater Design and Build Company Limited loo% The aggregate of the share capital and reserves as at 5th April 2025 and of the profit or loss forthe year ended on that date for the subsidiary undertakings were as follows- Share capital and reserves{£l ProfitllLossl (£) Freshwater Design and Build Company Limited 6. Tangible Fixed Assets 13 Hortham Lane 47 Hortham Lane Plant & Machinery Fixtures & Fittings Totals At 5th April 2024 507,873 3,518.588 31,749 1,580 4,059,790 Additions 13.746 1.500 15,246 Disposals At 5 April 2025 507,873 3,532,334 33,249 1,580 4,075,036 At 5th April 2024 86,344 597.522 30.089 1.580 715,535 Current Year Depreciation 5,079 35,323 342 40,7H Eliminated on disposals At S April 2025 91,423 632.845 30.431 1.580 756,279 At 5 April 2025 416,450 2,899,489 2,818 3,318,757 At 5 April 2024 421,529 2.921.066 1.660 3,344,256 Land registry titles of the above property held are AV151226 & GR341802. Trustees Report& Unaudited Financial Statements Greenfield Gospel Hall Trust 24 Dec2025 Page 13 of20
Notes fortning part ofthe Financial Statetnents 7. TRANSACTIONS WITH RELATED PARTIES A balance of £1,45812024'. £5,196) is due from Freshwater Design and Build Limited at the year end, this amount is included in debtors. During the financial year, no donations from related parties were received12024= Nill. The trust made reimbursements to trustees, totalling £31812024.. £4861 for trust expenses paid on the trust's behalf. During the financial year, the trust made purchases of £60212024.. £Nill from a company where a trustee is a director. All transactions were made on an arms length basis. 8. VOLUNTEERS Greenfield Gospel Hall Trust relies entirely on volunteers to carry out the management, administration and general maintenance work. The Trust has no paid stsff or paid Trustees. Trustees Report& Unaudited Financial Statements Greenfield Gospel Hall Trust 24 Dec2025 Page 14of20
Resources Expended Greenf ield Gospel Hall Trust For the year ended 5 April 2025 9. Resources Expended OTHER CHARITABLE AcfiviTIE5 MEETING ROOMS TOTALCOSTS 2025 TOTALCOSTS 2024 Direct Costs Premises C05t5- repairs and maintenance 31,499 31,499 26,478 Premises costs- heat. light and power Telephone Health and Safety Legal and profe55ional Bank charges Public outreach expenses Special meeting costs Depreciation Insurance 27.631 27.631 41.026 1,812 1,812 1,937 4.321 4.321 4.896 7,852 7,852 6,905 63 63 60 260 9.347 9,347 1,835 40.744 40,744 40,636 4,394 4,394 3,774 Other Expenses Governance 4.056 4,056 10,141 1,584 1,098 Total Direct Costs 133,303 133,303 139,046 Governance costs include £180 Iprioryear= £1801 in respect of independent examiners fees. Trustees Report& Unaudited Financial Statements Greenfield Gospel Hall Trust 24 Dec2025 Page 15 of20
Analysis of Net Assets- Current year Greenf ield Gospel Hall Trust For the year ended 5 April 2025 10. ANALYSIS OF NET ASSETS BETWEEN FUNDS 10.1 Current Year UNRESTRICTED FUNDS DESIGNATED FUND5 RESTRICTED FUNDS TOTAL FUNDS 2025 Funds Tangible Fixed Assets Current Assets 3,319,757 3,319,757 92.201 92.201 11,5841 11,5841 Total Funds 3,410,374 3,410,374 Trustees Report& Unaudited Financial Statements Greenfield Gospel Hall Trust 24 Dec2025 Page 16 of20
Analysis of Net Assets- Prior Year Greenf ield Gospel Hall Trust For the year ended 5 April 2025 10.2 Prior Year LINRESTRICTED FUNDS DESIGNATED FIJNDS RESTRICTED FUNDS TOTAL FUNDS 2024 Funds Tangible Fixed Assets Current Assets 3,345,254 3,345,254 84,879 11.6441 84,879 11,6441 Current Liabilities Total Funds 3.428.488 3,428,488 Trustees Report& Unaudited Financial Statements Greenfield Gospel Hall Trust 24 Dec2025 Page 17 of20
Movement in Funds- Current Year Greenf ield Gospel Hall Trust For the year ended 5 April 2025 11. Movement in Funds 11.1 Movement in funds- currentyear UNRESTRICTED FUNDS DESIGNATED FUND5 RESTRICTED FUNDS TOTAL FUNDS 2025 Movement in Funds Total fund5 boughtforward Incoming resources Resources expended Total funds carried forward 3,428,488 3,428,488 115.189 115.189 1133,3031 1133,3031 3,410,374 3,410,374 Trustees Report& Unaudited Financial Statements Greenfield Gospel Hall Trust 24 Dec2025 Page 18 of20
Movement in Funds- Prioryear Greenf ield Gospel Hall Trust For the year ended 5 April 2025 11. Movement in Funds 11.2 Movement in funds- Prior year UNRESTRICTED FUNDS DESIGNATED FUND5 RESTRICTED FUNDS TOTAL FUNDS 2024 Movement in Funds Total fund5 boughtforward Incoming resources Resources expended Total funds carried forward 3,522,235 3,522,235 45.300 45.300 1139,0461 1139,0461 3,428,488 3,428,488 Trustees Report& Unaudited Financial Statements Greenfield Gospel Hall Trust 24 Dec2025 Page 19 of20
Comparative Statement of Financial Activities Greenf ield Gospel Hall Trust For the year ended 5 April 2025 UNRESTRICTED FUNDS RESTRICTED FUNDS DESIGNATED FUNDS TOTAL FUNDS 2024 Income and endowments: Donations and Le acies- Contributions from the Congregation Gift Aid Dtsnations 21,537 21,537 4.900 4.900 Income Tax refunds 1.225 1,225 other Donations 17,100 17,100 Donated SeNices (note 41 51 51 Investments Interest Received 487 Total Income and endowments: 45,300 45,300 Expenditure: Running Meeting Rooms (note 91 Total Expenditure.. 139.046 139,046 139.046 139,046 Net Incomel{Expenditurel 193.7461 193,7461 Net Movement In Funds 193,7461 193,7461 LINRESTRicfED FUND5 RESTRICTED FUND5 DESIGNATED FUNDS TOTAL FUNDS 2024 Reconciliation of funds {note 11) Total Funds bought [Onard Net movement in funds 3,522,235 3,522,235 193,7461 193,7461 3,428,488 Total Funds carried forward 3.428.488 Trustees Report& Unaudited Financial Statements Greenfield Gospel Hall Trust 24 Dec2025 Page 20 of20