2022-04-05-accounts

DocuSign Envelope ID: DEEF63EA-6BD3-4C7D-BF7F-0BBDF7E0A6BD

c

Charity Registration No: 1161533

Fairworth Gospel Hall Trust

Report of the trustees and unaudited financial statements Year ended 5 April 2022

T B Tax Services Bridge House Pattenden Lane Marden Kent TN12 9QJ

DocuSign Envelope ID: DEEF63EA-6BD3-4C7D-BF7F-0BBDF7E0A6BD

Fairworth Gospel Hall Trust

Contents

	Pages
Reference and administrative details	3
Report of the trustees	4-7
Independent examiner’s report	8
Statement of financial activities	9
Balance sheet	10
Notes to the financial statements	11-17

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DocuSign Envelope ID: DEEF63EA-6BD3-4C7D-BF7F-0BBDF7E0A6BD

Fairworth Gospel Hall Trust

Reference and Administrative Details For the year ended 5 April 2022

Charity name	Fairworth Gospel Hall Trust
Registered charity number	1161533
Trustees	Mr Benjamin Hall
	Mr Timothy Dupont
	Mr Peter Glass (Chair)
Treasurer	Mr Benjamin Hall
Principal address	The Lodge
	Station Road
	Eynsford
	Dartford
	DA4 0ER
Independent examiner	Simon Bell
	T B Tax Services
	Bridge House
	Pattenden Lane
	Marden
	Kent
	TN12 9QJ
Accountant	T B Tax Services
	Accountants
	Bridge House
	Pattenden Lane
	Marden
	Kent
	TN12 9QJ

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DocuSign Envelope ID: DEEF63EA-6BD3-4C7D-BF7F-0BBDF7E0A6BD

Fairworth Gospel Hall Trust

Report of the Trustees For the year ended 5 April 2022

The Trustees present their report along with the financial statements of the Charity for the year ended 5 April 2022. The financial statements have been prepared in accordance with the accounting policies set out on page 12 and comply with the Trust Deed and applicable law.

Structure, governance and management

Governing document

The charity is controlled by a deed of trust and constitutes an unincorporated charity.

The Charity is an unincorporated trust constituted by a Deed of Trust dated 29 April 1982, most recently amended by Deed of Variation dated 13 August 2014. The Trust was registered with the Charity Commission for England and Wales on 5 May 2015 under Charity Registration Number: 1161533.

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 or expenses from the Charity in the year ended 5 April 2022 (2021: £nil).

The Trust previously owned a Hall and land 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 other Gospel Hall Trusts, including the Manor Gospel Trust.

Risk management

The Trustees have identified and reviewed the major risks to which the Charity is exposed and confirm that they have established systems or procedures to manage and mitigate those risks.

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DocuSign Envelope ID: DEEF63EA-6BD3-4C7D-BF7F-0BBDF7E0A6BD

Fairworth Gospel Hall Trust

Report of the Trustees (Cont’d) For the year ended 5 April 2022

Objectives and activities

Objectives and aims

The charitable purposes of the Charity are the advancement of the Christian religion for the public benefit, including by the carrying on of the service of God in accordance with the Old and New Testaments of the Holy Bible as followed by those Christians forming part of the world-wide fellowship known as the Plymouth Brethren Christian Church (the “Brethren”) and any other charitable purposes connected with Brethren. The core doctrine of the Brethren and proper practices in furtherance of certain aspects of doctrine are summarised in two schedules to the Trust Deed.

Public benefit

The Trustees confirm that they have complied with their duty under section 4 of the Charities Act 2011 to have due regard to the Charity Commission’s general guidance to charities on public benefit.

Main activities and achievements

The Trust provides support for other similar Trusts that provide and maintain Gospel Halls where religious meetings are held by the local Brethren community. Details of the origins, teachings and way of life of the Brethren can be found on the website - www.plymouthbrethrenchristianchurch.org and in the schedules to the Trust Deed.

The Trust has continued to support such Trusts and the community and encouraging good works by them which benefit the wider community, as described below.

Plans for future periods

The Trustees are considering donating the property currently owned to the Cheviot Trust 1976 (an affiliated trust), for nil consideration in the foreseeable future pursuant to the power contained in clause 2.2(o) of the Trust Deed, as they feel it would be in the best interests of the congregation if the management and administration of gospel halls was consolidated. Once the donations have taken place it is anticipated that the trust will become dormant.

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 30 and 300 people normally attend these occasions.

The meetings are attended by the regular congregation and most are open to other properly disposed visitors. The notice board outside the Hall welcomes visitors and displays the times of Gospel preachings, along with a telephone number for those seeking further information or help. Gospel tracts, which are distributed by street preachers, also display this information.

Bibles and an extensive range of other Christian reading material are on display at the hall and visitors are free to help themselves.

Spreading the Gospel message and the life of a Christian

The 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.

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DocuSign Envelope ID: DEEF63EA-6BD3-4C7D-BF7F-0BBDF7E0A6BD

Fairworth Gospel Hall Trust

Report of the Trustees (Cont’d) For the year ended 5 April 2022

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 Scripture (1 Tim 2:2).

• We regularly go out from our homes to preach on the streets, to distribute Christian literature and engage with the wider community (including former Brethren) in order to present eternal salvation, available to all men by faith in Jesus Christ. (2 Tim 4:2).

• We seek as members of the public to lead Christian lives as husbands and wives, parents, children, employers, employees and neighbours. (Col 3:22-25, Col 4:1).

• The preservation and protection of the family unit is fundamental and children are prized as a blessing from God. (Psalm 127:3-5). The elderly are valued members of the community, for whom both their family and the wider community are expected to care.

• Holy Scripture commands us to be good neighbours to others, and deal with all other people (including former Brethren) openly, honestly and fairly and consistent with these principles, we should give our time, talents and money to assist those in need in the wider community, in so far as reasonable given our abilities and our available resources. (Matt 7:12, Matt 22:39, Eph 4:28).

Funding

Funding is sought through gifts from the congregation and Gift Aid is claimed on eligible donations. Funding is sometimes received from other charitable trusts with complementary objectives.

Financial review

Financial position

During the year the Trustees agreed to write off the loan to Manor Gospel Trust and treat it as a donation. It is anticipated that its remaining asset and liabilities will be transferred to The Cheviot Trust 1976 during the coming year. Also a historic loan that the Trust had was found to be incorrect and this has been written off in the year.

In the year ended 5 April 2022 the Trust had a large deficit of incoming resources over resources expended, this was due to interest accruing on a loan that the Trust has and the write off of the loan to Manor Gospel Trust.

Total voluntary income received this year was £157969 compared to £14813 in the previous year.

All funds held were unrestricted funds.

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DocuSign Envelope ID: DEEF63EA-6BD3-4C7D-BF7F-0BBDF7E0A6BD

Fairworth Gospel Hall Trust

Report of the Trustees (Cont’d) For the year ended 5 April 2022

Reserves policy

The Trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs, based on its size and the level of its financial commitments. The Trust has no employees and its regular outgoings are minimal. The Trustees aim to ensure that the charity has sufficient reserves to continue to fulfil its charitable objectives.

The congregation is kept regularly informed as to particular needs for funds, and other relevant matters and the Trustees aim to ensure that the Charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure, by raising a funds appeal to the congregation.

Free reserves at the year-end were £31226 (2021: £2,350,193).

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 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;

• make judgements and estimates that are reasonable and prudent;

• 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 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:

Benjamin Hall Trustee

10/31/2022

Date: ..........................................

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DocuSign Envelope ID: DEEF63EA-6BD3-4C7D-BF7F-0BBDF7E0A6BD

Fairworth Gospel Hall Trust

Independent Examiner’s report to the Trustees For the year ended 5 April 2022

I report to the trustees on my examination of the accounts of Fairworth Gospel Hall Trust for the year ending 5 April 2022.

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 2011 (‘the Act’).

BASIS OF THE INDEPENDENT EXAMINERS 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 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 statement below.

INDEPENDENT EXAMINER’S STATEMENT

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1. Accounting records were not kept in respect of the Trust as required by section 130 of the Act; Or

2. The accounts do not accord with those records; or

3. The accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Simon Bell 10/27/2022

T B Tax Services Bridge House Pattenden Lane Marden Kent TN12 9QJ

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DocuSign Envelope ID: DEEF63EA-6BD3-4C7D-BF7F-0BBDF7E0A6BD

Fairworth Gospel Hall Trust

Statement of Financial Activities For the year ended 5 April 2022

Notes Income and endowments from: Donations and legacies: Collections Contributions from the congregation Gift Aid donations Income tax refunds Donated services Other donations Church & Gospel Hall Trust grant Investments Bank interest Other - Rent received Total Expenditure on: Charitable activities Running meeting rooms Grants to Manor Gospel Trust Cost of donated services Total 4 Net income/(expenditure) Gains/(losses) on sale of fixed assets Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward	Unrestricted funds Restricted funds Total funds 2022 Total funds 2021 £ £ £ £ 0 0 0 0 0 0 0 0 6375 0 6375 7050 1594 0 1594 1763 0 0 0 0 0 0 0 0 150000 0 150000 6000 0 0 0 0 0 0 0
	157969 0 157969 14813
	10900 0 10900 19315 2309462 0 2309462 0 0 0 0 0
	2320362 0 2320362 19315
	(2162393) 0 (2162393) (4502) 0 0 0 0 (2162393) 0 (2162393) (4502) 2056436 0 2056436 2060938
	(105957) 0 (105957) 2056436

The notes on pages 12 to 17 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.

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DocuSign Envelope ID: DEEF63EA-6BD3-4C7D-BF7F-0BBDF7E0A6BD

Fairworth Gospel Hall Trust

Balance Sheet

For the year ended 5 April 2022

Notes Fixed assets Intangible assets Tangible fixed assets 5 Current assets Debtors: Loans 6 Prepayments and accrued income Cash at bank and in hand Current liabilities Creditors: amounts falling due within one year: Other creditors Accruals and deferred income Loans Net current assets Total assets less current liabilities Creditors: amounts falling due after more than one year: Loans 7 Net assets Funds Unrestricted income fund Restricted funds Total charity funds 8	0 150000	2022 £ 150000 31226	0 150000	2021 £ 150000 2350193
	0 213 32513		2309462 582 41823
	32726 0 (1500) 0		2351867 (174) (1500) 0
		181226 (287183)		2500193 (443757)
		(105957)		2056436
		(105957) 0		2056436 0
		(105957)		2056436

The unaudited financial statements were approved and authorised for issue by the Trustees of Fairworth Gospel Hall Trust on and signed on their behalf by 10/31/2022

Benjamin Hall Trustee

The notes on pages 12 to 17 form part of these financial statements

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DocuSign Envelope ID: DEEF63EA-6BD3-4C7D-BF7F-0BBDF7E0A6BD

Fairworth Gospel Hall Trust

Notes to the Financial Statements For the year ended 5 April 2022

1. 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 (FRS 102) issued on 16 July 2014, and incorporating update bulletins 1 and 2, and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and UK Generally Accepted Accounting Practice.

The functional currency of the charity is sterling (£).

The Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

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 services and support pro bono. The value of these donated services to Fairworth Gospel Hall Trust is considered to be equal to market value which would be paid were the service formally procured. This includes services paid for by other trusts.

Investment income is accounted for on a receivable basis.

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 £1000) are stated 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:

25% reducing balance

Fixtures and Fittings

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DocuSign Envelope ID: DEEF63EA-6BD3-4C7D-BF7F-0BBDF7E0A6BD

Fairworth Gospel Hall Trust

Notes to the Financial Statements For the year ended 5 April 2022

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 unrestricted fund is free for the Trustees to use for any purposes in furtherance of the trust’s charitable objects.

Restricted funds arise from donations to the trust, which are made for a specific purpose. Restricted funds can only be used for the purpose for which funds were given.

1.8 Preparation of consolidated financial statements

The Charity does not have a trading subsidiary and there is no requirement to prepare consolidated accounts

1.9 Going concern

The Trustees consider that there are no material uncertainties about the charity’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.

The trustees do not consider that the Covid-19 pandemic will have any effect on the ability of the trust to continue as a going concern.

The potential donation of properties currently owned to the Cheviot Trust 1976 has raised material uncertainties as to whether the trust will continue to be a going concern in the future. This is because it is anticipated that once properties are donated the trust will no longer own any assets and will therefore become dormant.

2. Trustees’ remuneration and expenses

No Trustees received any remuneration or other benefits from an employment with the charity and no Trustees were reimbursed for expenses (2021: None).

3. Wages and salaries

There are no employees (2021: none).

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DocuSign Envelope ID: DEEF63EA-6BD3-4C7D-BF7F-0BBDF7E0A6BD

Fairworth Gospel Hall Trust

Notes to the Financial Statements For the year ended 5 April 2022

4. Resources expended Current Year Direct costs: Insurance Repairs & Maintenance Loan Interest Utilities Donations Activity costs Legal fees Depreciation Governance costs Prior Year Direct costs: Insurance Repairs & Maintenance Loan Interest Utilities Donations Activity costs Legal fees Depreciation Governance costs	Meeting rooms £ 0 180 8803 0 0 0 107 0 1810 10900 Meeting rooms £ 0 456 16873 0 0 0 56 0 1930 19315	Other charitable activities £ 0 0 0 0 2309462 0 0 0 0 2309462 Other charitable activities £ 0 0 0 0 0 0 0 0 0 0	2022 £ 0 180 8803 0 2309462 0 107 0 1810
			2320362
			2021 £ 0 456 16873 0 0 0 56 0 1930
			19315

Governance costs include £1470 (2021: £1560) in respect of independent examiner’s fees.

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DocuSign Envelope ID: DEEF63EA-6BD3-4C7D-BF7F-0BBDF7E0A6BD

Fairworth Gospel Hall Trust

Notes to the Financial Statements For the year ended 5 April 2022

5. Fixed assets

Cost B/f at 06/04/2021 Additions Disposals At 5 April 2022 Depreciation B/f at 06/04/2021 Charge for the year Impairment Disposals At 5 April 2022 Net book value At 5 April 2022 At 5 April 2021 Land registry Title Deed 6. Loans made Manor Gospel Trust TOTAL	Freehold Land See below 150000 0 0 150000 0 0 0 0 0 150000 150000 SGL623136	Equipment 200 0 (200) 0 200 0 0 (200) 0 0 0 2022 £ 0 0	Total 150200 0 (200)
			150000
			200 0 0 (200)
			0
			150000
			150000
			2021 £ 2309462
			2309462

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DocuSign Envelope ID: DEEF63EA-6BD3-4C7D-BF7F-0BBDF7E0A6BD

Fairworth Gospel Hall Trust

Notes to the Financial Statements For the year ended 5 April 2022

7. Loans received

Private Loans Central Gospel Hall Trust Albacore Gospel Hall Trust Central Hardship and Relief Trust TOTAL	2022 £ 0 0 0 287183 287183	2021 £ 15000 150000 0 278757
		443757

8. Analysis of net assets between funds

8.1 Current year

Fixed assets Current assets Current liabilities Long term liabilities Total funds	Unrestricted funds £ 150000 32726 (1500) (287183) (105957)	Restricted funds £ 0 0 0 0 0	Total £ 150000 32726 (1500) (287183)
			(105957)

8.2 Prior year Fixed assets Current assets Current liabilities Long term liabilities Total funds	Unrestricted funds £ 150000 2351867 (1674) (443757) 2056436	Restricted funds £ 0 0 0 0 0	Total £ 150000 2351867 (1674) (443757)
			2056436

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DocuSign Envelope ID: DEEF63EA-6BD3-4C7D-BF7F-0BBDF7E0A6BD

Fairworth Gospel Hall Trust

Notes to the Financial Statements For the year ended 5 April 2022

9. Movement in funds

9.1 Current year

Restricted funds Unrestricted funds Total funds	Balance at 6 April 2021 £ 0 2056436 2056436	Incoming resources £ 0 157969 157969	Resources expended £ 0 (2320362) (2320362)	Realised/ unrealised gains and losses £ 0 0 0	Balance at 5 April 2022 £ 0 (105957)
					(105957)

9.2 Prior year

Restricted funds Unrestricted funds Total funds	Balance at 6 April 2020 £ 0 2060938 2060938	Incoming resources £ 0 14813 14813	Resources expended £ 0 (19315) (19315)	Realised/ unrealised gains and losses £ 0 0 0	Balance at 5 April 2021 £ 0 2056436
					2056436

10. Transactions with related parties

During the year there were donations made totalling £1080 from related parties. (2021: £1080)

11. Volunteers

Fairworth Gospel Hall Trust relies entirely on volunteers to carry out the management, administration and general maintenance work. The Trust has no paid staff or paid Trustees.

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DocuSign Envelope ID: DEEF63EA-6BD3-4C7D-BF7F-0BBDF7E0A6BD

Fairworth Gospel Hall Trust

Notes to the Financial Statements For the year ended 5 April 2022

12. Comparative Statement of Financial Activities

Notes Income and endowments from: Donations and legacies: Collections Contributions from the congregation Gift Aid donations Income tax refunds Donated services Other donations Grants from other Trusts Investments Bank interest Other - Rent received Total Expenditure on: Charitable activities Running meeting rooms Grants donated Cost of donated services Total 4 Net income/(expenditure) Gains/(losses) on sale of fixed assets Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward	Unrestricted funds Restricted funds Total funds 2021 £ £ £ 0 0 0 0 0 0 7050 0 7050 1763 0 1763 0 0 0 0 0 0 6000 0 6000 0 0 0 0 0
	14813 0 14813
	19315 0 19315 0 0 0 0 0 0
	19315 0 19315
	-4502 0 -4502 0 0 0 -4502 0 -4502 2060938 0 2060938
	2056436 0 2056436

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