Docusign Envelope ID.. 7171 BDDF-B9APA75I>86E￿Fl B43EB2FB1
Charity Registration No: 1160172
Manor Gospel Trust
Report of the trustees and
audited financial statements
Year ended 5 April 2025
T B Tax Services
Bridge House
Pattenden Lane
Marden
Kent
TN12 9QJ

Docusign Envelope ID.. 7171 BDDF-B9APA75I>86E￿Fl B43EB2FB1
Manor Gospel Trust
Contents
Pages
Reference and administrative details
Report of the Trustees
Independent auditorfs report
9-11
Statement of financial activities
12
Balance sheet
13
Statement of Cash Flows
14
Notes to the financial statements
15-22

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Manor Gospel Trust
Reference and Administrative Details
For the year ended 5 April 2025
Charity name
Manor Gospel Trust
Registered charity number
1160172
Trustees
Anthony Hazell (Chair)
Paul Brown
Dean Ellis
Garth Woodcock
Treasurer (Non Trustee)
Derek Hall
Principal address
The Brethrens Meeting Hall
Leydenhatch Lane
Swanley
Kent
BR8 7PS
Independent auditors
Saffery LLP
71 Queen Victoria Street
London
EC4V 4BE
Accountant
T B Tax Seniices
Accountants
Bridge House
Pattenden Lane
Marden
Kent
TN12 9QJ
Bankers
Barclays
1-2 Copperfields
Dartford
DAI 2DE

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Manor Gospel Trust
Report of the Trustees
For the year ended 5 April 2025
The Trustees present their report along with the financial statements of the Charity forthe year ended 5 April 2025.
The financial statements have been prepared in accordance with the accounting policies set out on page 15-16 and
comply with the Trust Deed and applicable law.
Structurefft governance and management
Governing document
The Charity is an unincorporated trust constituted by a Deed of Trust dated 17 March 1992, most recently amended
by Deed of Variation dated 13 August 2014. The Trust was registered with the Charity Commission for England and
Wales on 27 January 2015 under Charity Registration Number- 1160172.
Recruitment and appointment of new trustees
The names of the Trustees who 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 year ended 5
April 202512024- £nill other than that disclosed in the related party transaction note.
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 Albacore Gospel Hall Trust
and the Cheviot Trust 1976, with which it shares members of its congregation.
The Trust is the sole shareholder of Cheviot Construction Ltd which was engaged to manage the construction of
the new Gospel Hall.
Risk management
The Trustees have identified the major risks to which the charity is exposed, and these include Health & Safety
connected to the running of a large public building and significant falls in income.
They have established systems and procedures to mitigate these risks by consulting appropriate professionals and
remaining engaged with all members of the community.

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Manor Gospel Trust
Report of the trustees (continued)
For the year ended 5 April 2025
Objectives and activities
Objectives and aims
The charitable purposes of the Charity are the advancementof the Christian religion forthe 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 when planning the activities of
the Charity.
Main artivities and achievements
The Trust provides and maintains a Gospel Hall 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.
mouthbrethrenchristianchurch.or
and in the schedules to the Trust Deed.
The Trust has continued to engage with the congregation and encouraging good works by them which benefit the
wider community- Many of the congregation support a separate charity. the Rapid Relief Team {RRT) in helping the
emergency services, the homeless and other local charities. During the year members of the congregation
participated in litter picks in the area and also made donations to food banks.
The Trust has continued carried out some improvements to the facilities and car parking of the new hall in
anticipation of being able to use them for larger events.
Plans for Future Periods
The trustees remain committed to maintaining and preserving the gospel halls for use by the congregation. 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 hall 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 30 and 800 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 welcomesvisitors 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.

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Manor fjospel Trust
Report of the trustees (continued)
For the year ended 5 April 2025
Objectives and activities (continued)
Spreading the Gospel message and the life of a Christian
The Gospel Hall is 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.
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 (including former Brethren) in order to present eternal salvation, available to all
men by faith in Jesus Christ. {2 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 (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).
Fundraising
The Trustees take their responsibility under the Charities (Protection and Social Investment) Act 2016 seriously and
have considered the implications on their activities. The Trust raises funds from within the Brethren community.
The Trust does not use professional fundraisers nor does it actively fundraise from the general public and therefore
the trustees do not consider it necessary to have a formal fundraising policy in place. The trustees confirm that in
the current financial year there have been no complaints in respect of fundraising.

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Manor Gospel Trust
Report of the trustees (continued)
For the year ended 5 April 2025
Financial review
Financial position
In the year ended 5 April 2025 the Trust had a deficit of incoming resources over resources expended excluding
depreciation. With the depreciation charge of £391,295 (2024: £403,494) there is an overall deficit of £554,843.
12024: £1,156,138). During the year interest was paid on loans to the Trust and there were also grants to made to
Cheviot Trust in support of its objectives. Total voluntary income received this year (excluding Gift Aid refunds and
donated services) was £565,784 compared to £157,716 in the previous year.
During the year further loans were received in order to assist The Cheviot Trust 1976 with the purchase of further
gospel halls.
During the year work continued on the Gospel Hall including external landscaping works.
The total unrestricted funds as at 5 April 2025 were £3,875,35712024: £4,042,952}. The Trust had designated funds
of £16,569,02512024: £16,956,273).
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 Trust aims to hold sufficient funds in a current account to cover day to day expenditure, plus an allowance for
any urgent repairs and capital expenses that may arise.
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.
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.
Free reserves at the year end were {£1,644,348112024- (£1,483,929)), primarily due to the classification of certain
loans as short-term liabilities. This accounting presentation results in a deficit on free reserves but does not reflect
a lack of available cash or an inability to meet the Charit￿5 financial commitments as they fall due.
The Trustees have carefully reviewed the Chariws financial position, cash flows and future income expectations.
They are satisfied that, notwithstanding the negative free reserves, the Charity has sufficient resources, reliable
income streams and appropriate controls in place to continue operating and to meet its obligations.
On this basis, the Trustees remain confident in the Chariws ongoing financial sustainability, and therefore continue
to adopt the going concern basis in preparing the financial statements. The Trustees continue to monitor reserve
levels closely.

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Manor Gospel Trust
Report of the trustees (continued)
For the year ended 5 April 2025
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 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, 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 (FR5102);
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 business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any
time the financial position of the charity and to enable them to ensure that the financial statements comply with
the Charities Act 2011, the Charity (Accounts and Reports) Regulations and the provisions of the Trust Deed. They
are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities. All transactions have been reviewed and approved by
two trustees.
On behalf of the board:
sign￿ by..
ÈtWLIL
D4ABCAE391 IC4BB..
Anthony Hazell
Trustee
Date:
05/02/2026

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Manor Gospel Trust
Independent Auditors, report to the Trustees
For the year ended 5 April 2025
Opinion
We have audited the financial statements of Manor Gospel Trust for the year ended 5 April 2025 which comprise
the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial
statements, including significant accounting policies. The financial reporting framework that has been applied in
their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting
Standard 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom
Generally Accepted Accounting Practice).
In our opinion the financial statements:
give a true and fair view of the state of the charitvs affairs as at 5 April 2025 and of its incoming resources
and application of resources for the year then ended-
have been properly prepared in accordance with United Kingdom GenerallyAccepted Accounting Practice;
and
have been prepared in accordance with the requirements of the Charities Act 2011.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing {UK) {ISAs {UKII and applicable law.
Our responsibilities under those standards are further described in the Auditorfs responsibilities for the audit of the
financial statements section of our report. We are independent of the charity in accordance with the ethical
requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical
Standard, and we have fulfilled ourother ethical responsibilities in accordance with these requirements. We believe
that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the chariws ability to continue as a going
concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the
relevant sections of this report.
Other information
The trustees are responsible for the other information. The other information comprises the information included
in the annual report, other than the financial statements and our auditorfs report thereon. Our opinion on the
financial statements does not cover the other information and, except to the extent otherwise explicitly stated in
our report, we do not express any form of assurance conclusion thereon.
Our responsibility is to read the other information and, in doing so, consider whether the other information is
materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or
otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material
misstatements, we are required to determine whether this gives rise to a material misstatement in the financial
statements themselves. If, based on the work we have performed, we conclude that there is a material
misstatement of this other information; we are required to report that fact.
We have nothing to report in this regard.

Docusign Envelope ID.. 7171 BDDF-B9APA75I>86E￿Fl B43EB2FB1
Manor Gospel Trust
Independent Auditors, report to the Trustees (ConYd}
For the year ended 5 April 2025
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters in relation to which the Charities {Accounts and
Reports) Regulations 2008 require us to report to you if. in our opinion:
the information given in the Trustees, Annual Report is inconsistent in any material respect with the
financial statements; or
the charity has not kept sufficient accounting records- or
the financial statements are not in agreement with the accounting records and returns; or
we have not received all the information and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the Trustees, Responsibilities Statement set out on page 8, the trustees are responsible
for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for
such internal control as the trustees determine is necessary to enable the preparation of financial statements that
are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as
a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of
accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic
alternative but to do so.
Auditors. responsibilities for the audit of the financial statements
We have been appointed as auditors under the Charities Act 2011 and report in accordance with regulations made
under that Act.
Our objectives are to obtain reasonable assurance about whetherthe financial statements as a whole are free from
material misstatement, whether due to fraud or error. and to issue an auditors, report that includes our opinion.
Reasonable assurance is a high level of assurance. but is not a guarantee that an audit conducted in accordance
with ISAS IUKI will always detect a material misstatement when it exists. Misstatements can arise from fraud or
error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence
the economic decisions of users taken on the basis of these financial statements.
Irregularities. including fraud, are instances of non-compliance with laws and regulations. We design procedures in
line with our responsibilities, outlined above. to detect material misstatements in respect of irregularities, including
fraud. The specific procedures for this engagement and the extent to which these are capable of detecting
irregularities, including fraud are detailed below.
Identifying and assessing risks related to irregularities:
We assessed the susceptibility of the charitvs financial statements to material misstatement and how fraud might
occur, including through discussions with the trustees, discussions within our audit team planning meeting,
updating our record of internal controls and ensuring these controls operated as intended. We evaluated possible
incentives and opportunities for fraudulent manipulation of the financial statements. We identified laws and
regulations that are of significance in the context of the charity by discussions with trustees and updating our
understanding of the sector in which the charity operates.
10

Docusign Envelope ID.. 7171 BDDF-B9APA75I>86E￿Fl B43EB2FB1
Manor Gospel Trust
Independent Auditors, report to the Trustees (ConYd}
For the year ended 5 April 2025
Auditors, responsibilities for the audit of the financial statements (convd)
Laws and regulations of direct significance in the context of the charity include the Charities Act 2011, the Charities
(Accounts and Reports) Regulations 21￿8 and guidance issued by the Charity Commission for England and Wales.
Audit response to risks identified:
We considered the extent of compliance with these laws and regulations as part of our audit procedures on the
related financial statement items including a review of financial statement disclosures. We reviewed the charity's
records of breaches of laws and regulations, minutes of meetings and correspondence with relevant authorities to
identify potential material misstatements arising. We discussed the charitvs policies and procedures for
compliance with laws and regulations with members of management responsible for compliance.
During the planning meeting with the audit team, the engagement partner drew attention to the key areas which
might involve non-compliance with laws and regulations or fraud. We enquired of management whether they were
aware of any instances of non-compliance with laws and regulations or knowledge of any actual, suspected or
alleged fraud. We addressed the risk of fraud through management override of controls by testing the
appropriateness of journal entries and identifying any significant transactions that were unusual or outside the
normal course of business. We assessed whether judgements made in making accounting estimates gave rise to a
possible indication of management bias. At the completion stage of the audit, the engagement partner's review
included ensuring that the team had approached their work with appropriate professional scepticism and thus the
capacity to identify non-compliance with laws and regulations and fraud.
There are inherent limitations in the audit procedures described above and the further removed non-compliance
with laws and regulations is from the events and transactions reflected in the financial statements, the less likely
we would become aware of it. Also. the risk of not detecting a material misstatement due to fraud is higher than
the risk of not detecting one resulting from error. as fraud may involve deliberate concealment by, for example,
forgery or intentional misrepresentations, or through collusion.
A further description of our responsibilities is available on the Financial Reporting Council's website at:
www.frc.or
-uk
a uditorsres
onsibilities. This description forms part of our auditorfs report.
Use of our report
This report is made solely to the charity's trustees. as a body. in accordance with Part 4 of the Charities (Accounts
and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the trustees those
matters we are required to state to them in an auditorfs report and for no other purpose. To the fullest extent
permitted by law, we do not accept or assume responsibility to anyone other than the charity and the trustees as
a body, for our audit work, for this report, or for the opinions we have formed.
DocuSkJned by..
LLr
0510212026
3DD￿D93F6O34cG...
Saffery LLP
Statutory Auditors
71 Queen Victoria Street
London
EC4V 4BE
Saffery LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006

Docusign Envelope ID.. 7171 BDDF-B9APA75I>86E￿Fl B43EB2FB1
Manor Gospel Trust
Statement of financial activities
For the year ended 5 April 2025
Unrestricted
funds
Designated
funds
Total
funds
2025
Total
funds 2024
Notes
Income and endowments from:
Donotions and legacies..
Collections
Contributions from the congregation
Gift Aid donations
Income tax refunds
Donated services- Albacore Gospel Hall Trust
Payroll giving
Grants from other Trusts
348,159
217,625
53,990
348,159
217,625
53,990
149,800
7,818
1,955
98
22,377
22,377
437,339
Investments
Rental income
Bank interest
Other- Interments
1,700
1,700
130
31,CK)O
31,000
16,500
Total
674,851
674,851
613,640
Expenditure on:
Charitable activities
Running meeting rooms
Other charitable activities
Cost of donated services
763,650
204,413
261,631
763,650
204,413
261,631
763,747
827.950
178,081
Total
1,229,694
1,229,694
1,769,778
Net expenditure
(554,8431
1554,843)
11,156,138)
Gains/llosses} on sale of fixed assets
Transfers between funds
12
387,248
1387,248)
Net movement in funds
(167,595)
1387,248)
(554,843)
11,156,138)
Reconciliation of funds
Total funds brought forward
4.042.952
16,956,273
20,999,225
22,155,363
Total funds carried forward
12
3,875,357
16,569,025
20,444,382
20,999,225
The notes on pages 15 to 22 form part of these financial statements. All of the above activities are classed as
continuing and there are no gains and losses other than those included above. A full comparative statement of
financial activities is shown at note 14.
12

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Manor Gospel Trust
Balance sheet
As at 5 April 2025
2025
2024
Notes
Fixed assets
Investments
Tangible fixed assets
22,643,465
23,030,713
22,643,467
23,030,715
Current assets
Debtors
Loans
42,569
iO,OCK)
1,696
25,000
17,759
152,739
Prepayments and accrued income
Cash at bank and in hand
98,793
151,362
197,194
Current liabilities
Creditors
Other creditors
Accruals and deferred income
Loans
37,397
18,584
15.612
1,742,699
15,120
1,647,417
io
1,795,710
{1,644,348)
1,681,123
{1,483,929)
Net current assets
Total assets less current liabilities
20,999,119
21,546,786
Creditors.. amounts falling due after more than
one year..
Loans
io
554,737
547,561
Net assets
20,444,382
20,999,225
Funds
Unrestricted income fund
Designated funds
3,875,357
16,569,025
4,042,952
16,956,273
Total unrestricted and charity funds
li
20,444,382
20,999,225
The aiAditp.d finanr.ial statements were approved and authorised for issue by the Trustees of Manor Gospel Trust
on
05/0212026
and signed on their behalf by
Signed by..
ÈtA*dL
D4ABCAE3911C4BB..
Anthony Hazell
Trustee
The notes on pages 15 to 22 form part of these financial statements
13

Docusign Envelope ID.. 7171 BDDF-B9APA75I>86E￿Fl B43EB2FB1
Manor Gospel Trust
Statement of cash flows
For the year ended 5 April 2025
2025
2024
Cash flows from operating activities:
Net cash provided by (used in) operating activities (Note A below)
{iio,ooi)
(621,063)
Cash flows from investing activities:
Purchase of property, plant & equipment
(4,047)
Net cash provided by {used in) investing activities
(4,047)
Cash flows from financing activities..
Cash inflow from new loans
Loans repaid
Loa n interest paid
Repayment of loan receivable
765,000
1697,497)
(22,401)
15,000
355,000
1205,1031
120,696}
Net cash provided by {used in) financing activities
60,102
129,201
Change in cash and cash equivalents in the reporting
period
(53,9461
(491,862)
Cash and cash equivalents at the beginning of reporting period
Cash and cash equivalents at the end of reporting period
152,739
98,793
644,601
152,739
Change in cash and cash equivalents in the reporting
period
(53,9461
1491,862)
Note A Reconciliation of net income/(expenditure) to net cash flow from operating activities
Net income/{expenditure) for the reporting period
Adjustments for:
Depreciation charges
Loan transferred to gift
Loa n interest paid
{Increasel/decrease in Debtors
Increase/{decreasel in creditors
{Increasel/decrease in prepayments
Increase/{decrease) in accruals
{554,8431
11,156,138)
391,295
(1,700)
59,056
(40,873)
18,813
17,759
492
403,494
72,947
70,839
3,172
15,819)
19,558)
Net cash provided by (used in) operating activities
{iio,ooi)
1621,063)
At
06104124
Non cash
changes
At
05104125
Note B Analysis of changes in net debt
Cashflows
Cash
152,739
153,946}
98,793
152,739
153,946)
98,793
Borrowings
Short term liabilities
Long Term liabilities
(1.647.417)
1547.561)
195,282}
17,176}
0 11,742.6991
(554,7371
(2.194,978) {102,4581
0 12,297,436)
Total
(2,042,239) {156,404)
0 (2,198,643)
14

Docusign Envelope ID.. 7171 BDDF-B9APA75I>86E￿Fl B43EB2FB1
Manor Gospel Trust
Notes to the Financial Statements
For the year ended 5 April 2025
Accounting policies
Basis of financial statements
The financial statements have been prepared in accordance with the Statement of Recommended
Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) second edition and the Financial
Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 1021 and UK Generally
Accepted Accounting Practice.
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).
The Trustees consider that there are no material uncertainties about the Trust's ability to continue as a
going concern and subsequently the financial statements have been prepared on this basis.
The functional currency is Sterling. Monetary amounts in these financial statements are rounded to the
nearest £1.
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.
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 Manor Gospel 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
Governance and support costs are allocated to charitable activities on the basis of capacity used.
Going concern
The Trustees consider that there are no material uncertainties about the charit(s ability to continue as a
going concern. 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.
15

Docusign Envelope ID.. 7171 BDDF-B9APA75I>86E￿Fl B43EB2FB1
Manor Gospel Trust
Notes to the Financial Statements
For the year ended 5 April 2025
Tangible fixed assets and depreciation
The Trust has a capitalization policy whereby all capital assets with a cost of £3,000 or more will be
capitalized, while items below this de minimis threshold will be expensed in the period incurred. This
policy will be reviewed yearly to ensure compliance with accounting standards and the organization's
financial goals. Tangible fixed assets are stated at cost less depreciation. 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:
Land
Residential Buildings
Buildings
Plant & Machinery
Equipment
Fixtures & Fittings
Not Depreciated
See Below
50 years Straight Line
10 years Straight Line
5 years Straight Line
5 years Straight Line
No depreciation is provided on residential buildings as the Trustees consider the residual value of the
buildings to be no less than the cost at which the residential buildings are held.
Investment in Cheviot Construction Ltd
The Trust holds shares in the subsidiary which are valued at cost. The majority of transactions undertaken
by the subsidiary are already reflected in the accounts of the Trust through recharges. On this basis
consolidated accounts for the year ended 5 April 2025 have not been prepared.
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.
Funds
The general unrestricted fund is free for the Trustees to use for any purposes in furtherance of the trust's
charitable objects. Designated funds are those funds set aside by the Trustees for a particular purpose and
are explained further in Note 12.
i.io
Financial Instruments
The Trust only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic
financial instruments are initially recognised at transaction value and subsequently measured at their
settlement value with the exception of bank loans which are subsequently measured at amortised cost
using the effective interest rate. The Trust did not have any bank loans in the year.
i.ii
Judgements and uncertainties
In application of the Trust's accounting policies, the trustees are required to make judgements, estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from
other sources. The estimates and associated assumptions are based on historical experience and other
relevant factors and reviewed on an ongoing basis. Actual results may differ from these estimates.
The trustees consider the most significantjudgement to be the useful economic life of 50 years over which
the building is depreciated.
Trustees, remuneration
No Trustees received any remuneration or other benefits from an employment with the charity12024:
None). See related party note 13 for other transactions with Trustees.
16

Docusign Envelope ID.. 7171 BDDF-B9APA75I>86E￿Fl B43EB2FB1
Manor Gospel Trust
Notes to the Financial Statements
For the year ended 5 April 2025
Wages and salaries
There are no employees {2024: none).
Investment
The Trust is the sole shareholder of Cheviot Construction Ltd, a Ltd Company set up to manage
construction projects, which has share capital of £2 and reserves at 5 April 2025 of £{3,0921 (2024: £1326)).
Contributions from the congregation
2025
2024
Donations from individuals
Donations from businesses
Loan re Mrs Ives written off
148,158
198,301
1,700
135,500
14,300
348,159
149,800
Donated Services (Paid out)
2025
2024
Cheviot Trust 1976
Albacore Gospel Hall Trust
234,425
27,206
134,836
43,245
261,631
178,081
Expenditure
Current year
Meeting
rooms
Other
charitable
artivities
2025
Direct costs:
Insurance
Repairs & Maintenance
Interment expenses
Utilities
Donations to other Trusts
Activity costs
Loan Interest
Lega I fees
Depreciation
Governance costs
35,649
226,705
35,649
226,705
20,530
iio,ooi
35,000
26,730
59,056
23,350
391,295
39,747
968,063
261,631
1,229,694
20,530
iio,(x)i
35,OCKJ
26,730
59,056
23,350
391,295
39,747
204,413
261,631
466,044
763,650
Donated services (see note)
763,650
17

Docusign Envelope ID.. 7171 BDDF-B9APA75I>86E￿Fl B43EB2FB1
Manor Gospel Trust
Notes to the Financial Statements
For the year ended 5 April 2025
Prior year
Meeting
rooms
Other
charitable
activities
2024
Direct costs:
Insurance
Repairs & Maintenance
Interment expenses
Utilities
Donations to individuals
Activity costs
Loa n I nterest
Lega I fees
Depreciation
Governance costs
18,333
230,792
18,333
230,792
18,099
111,128
675,000
4,348
72,947
21,658
403,494
35,898
1,591,697
178,081
1,769,778
18,099
111,128
675,000
4,348
72,947
21,658
403,494
35,898
827,950
178,081
1,006,031
763,747
Donated services (see note)
763,747
Governance costs include £10,410 (2024: £9,900} in respect of auditors fees.
Fixed assets
Residential
Properties
Total
Leydenhatch
Breakdown
below
Land
Equipment
See Below
See Below
Cost
B/f at 06/04/2024
Additions
20,631,184
4,047
4,356,135
1,718,305
63,480
26,769,104
4,047
At 5 April 2025
20,635,231
4.356,135
1,718,305
63,480
26,773,151
Depreciation
B/f at 06/04/2024
Charge for the year
3,674,911
391,295
63,480
3,738,391
391,295
At 5 April 2025
4,066,206
63,480
4,129,686
Net book value
At 5 April 2025
16.569.025
4.356.135
1.718.305
22,643,465
At 5 April 2024
16,956,273
4,356,135
1,718,305
23,030,713
Land Title Deed Nos:
Residential Title Deed Nos:
K749456, K617649. K150370. K751061, Th24602
15985. K484042, K478003. K752515
18

Docusign Envelope ID.. 7171 BDDF-B9APA75I>86E￿Fl B43EB2FB1
Manor Gospel Trust
Notes to the Financial Statements
For the year ended 5 April 2025
Leydenhatch Gospel Hall
Brought into use December 2017
Plant &
Machinery
Fixtures &
Fittings
Buildings
Equipment
Total
Cost
B/f at 06/04/2024
Additions
19,385,145
25,193
472,317
748,529
4,047
20,631,184
4,047
At 5 April 2025
19,385,145
25,193
472,317
752,576
20,635,231
Depreciation
B/f at 06/04/2024
Charge for the year
2,441,227
385.820
15,954
2,358
472,317
745,413
3,117
3,674,911
391,295
At 5 April 2025
2,827,047
18,312
472,317
748,530
4,066,206
Net book value
At 5 April 2025
16,558,098
6,881
4,046
16,569,025
At 5 April 2024
16,943,918
9.239
3,116
16,956,273
Loans out
2025
2024
Cheviot Construction Ltd
10,000
25,0(X)
TOTAL
10.000
25.000
io.
10.1
Loans repayable
Loans repayable within one year
2025
2024
Private Loans
1,742,699
1,647,417
TOTAL
1.742.699
1.647.417
10.2
Loans repayable after one year
2025
2024
Central G H Trust {1-2 years)
Private loans11-2 years)
Loan re Mrs Ives {over 5 years)
304,737
250,000
295,861
250,000
1,700
TOTAL
554,737
547,561
19

Docusign Envelope ID.. 7171 BDDF-B9APA75I>86E￿Fl B43EB2FB1
Manor Gospel Trust
Notes to the Financial Statements
For the year ended 5 April 2025
ii.
11.1
Analysis of net assets between funds
Current yeor
Unrestricted
funds
Designated
funds
Total
Fixed assets
Current assets
6,074,442
151,362
11,795,710)
(556,4371
16,569,025
22,643,467
151,362
11,795,710)
{556,4371
Current liabilities
Long term liabilities
Total funds
3.875.357
16,569,025
20,444,382
11.2
Prior year
Unrestrirted
funds
Designated
funds
Total
Fixed assets
6,074,442
197,194
(1,681,123)
1547,561)
16,956,273
23,030,715
197,194
11,681,123)
{547,5611
Current assets
Current liabilities
Long term liabilities
Total funds
4,042,952
16,956,273
20,999,225
12.
Movement in funds
12.1
Current yeor
Balance at
6 April
2024
Balance at
5 April
2025
Incoming
resources
Resources
expended
Transfers
Designated funds- Buildings
Unrestricted funds
16,956,273
4,042,952
1387,248)
387,248
16,569,025
3,875,357
674,851
{1,229,694)
Total funds
20,999,225
674,851
(1,229,694)
20,444,382
20

Docusign Envelope ID.. 7171 BDDF-B9APA75I>86E￿Fl B43EB2FB1
Manor Gospel Trust
Notes to the Financial Statements
For the year ended 5 April 2025
Movement in funds (cont'd)
12.2
Prior year
Balance at
6 April
2023
Incoming
resources
Resources
expended
Balance at
5 April
2024
Transfers
Designated funds- ENF
Designated funds- Buildings
Unrestricted funds
4,550
21,443,077
707,736
{4,5501
14,486,804)
4,486,804
16,956,273
4,042,952
613,640
{1,765,228)
Total funds
22.155.363
613.640
{1.769.778}
20.999,225
Following practical completion of the major capital project, the Trustees have decided to continue to designate the
net book value of the building to reflect that it is integral to their charitable activities.
Designated fund
2025
2024
NBV of Leydenhatch
16,569,025
16,956,273
TOTAL
16,569,025
16,956,273
13.
Transactions with related parties
During the year donations totalling £117,627 (2024- £2,250) were made to the Trust from trustees, related
parties, and businesses controlled by them.
During the year £157 (2024- £4421 was paid to CMT Equipment (a business controlled by Anthony Hazell,
Trustee) for goods supplied, £4,596 (2024- £25,844) was paid to Valley Provincial {of which Paul Brown,
Trustee, is a director), for cemetery and landscaping expenses. All transactions were at arms length.
During the year a loan of £70,000 was received from Valley Provincial LLP lof which Paul Brown, Trustee,
is a director), and a loan of £25,000 was received from Garth Woodcock, Trustee. Both loans are interest
free. During the prior year a loan of £35,000 from the parents of one of the Trustees was converted into
a donation.
At the year end Cheviot Construction Ltd owed £lO.(X)O to the Trust {2024: £25,(x)o).
21

Docusign Envelope ID.. 7171 BDDF-B9APA75I>86E￿Fl B43EB2FB1
Manor Gospel Trust
Notes to the Financial Statements
For the year ended 5 April 2025
14.
Full comparison of Statement of Financial Activities
Unrestricted
funds
Designated
funds
Total funds
2024
Notes
Income and endowments from:
Donations und legacies..
Collections
Contributions from the congregation
Gift Aid donations
Income tax refunds
Donated services- Albacore Gospel Hall Trust
Payroll giving
Grants from other Trusts
Investments
149,800
7.818
1,955
149,800
7,818
1,955
98
437,339
98
437,339
Bank interest
Other- Interments
130
16,500
130
16,500
Total
613,640
613,640
Expenditure on:
Charitable activities
Running meeting rooms
Other charitable activities
Cost of donated services
763,747
823.400
178,081
1,765,228
763,747
827,950
178,081
1,769,778
4,550
Total
4,550
Net income/(expenditure)
11,151,588)
(4,550)
11,156,138)
Gains/llosses} on sale of fixed assets
Transfers between funds
12
4,486,804
(4,486,804)
Net movement in funds
3,335,216
(4,491,354)
11,156,138)
Reconciliation of funds
Total funds brought forward
707,736
21,447,627
22,155,363
Total funds carried forward
12
4,042.952
16,956,273
20,999.225
15.
Volunteers
Manor Gospel Trust relies entirely on volunteers to carry out the management, administration and general
maintenance work. The Trust has no paid staff or paid Trustees.
In accordance with Charities SORP IFRS 1021, the value of volunteer time is not recognised in the financial
statements.
22