OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-04-05-accounts

Trustees Report & Unaudited Financial Statements

Mostyn Gospel Hall Trust For the year ended 5 April 2025

Contents

4 Feb 2026 Page 2 of 20

Trustees Report & Unaudited Financial Statements Mostyn Gospel Hall Trust

Legal and Administrative Information

Mostyn Gospel Hall Trust For the year ended 5 April 2025

Charity Name:

Mostyn Gospel Hall Trust

Registered Charity Number:

1161694

Trustees:

Mr P J Fear

Mr A M White

Mr R Burke

Mr D J Abernethie

Mr C J Dallow (Chair)

Treasurer:

Mr P J Fear

Principle Address:

Brethren's Meeting Room, 190 Station Road, Ratby, Leicestershire LE6 0JP

Independent Examiner:

Laverne Eames Oldfield Advisory LLP 1120 Elliott Court Herald Avenue Coventry CV5 6UB

Accountant:

Oldfield Advisory LLP 1120 Elliott Court Herald Avenue Coventry CV5 6UB

Bankers:

HSBC 2 - 6 Gallowtree Gate Leicester Leicestershire LE1 1DA

4 Feb 2026 Page 3 of 20

Trustees Report & Unaudited Financial Statements Mostyn Gospel Hall Trust

Report of the Trustees

Mostyn 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 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 23rd October 1978, most recently amended by Deed of Variation dated 19th August 2014. The trust was registered with the Charity Commission for England and Wales on 15th May 2015 under Charity Registration Number: 1161694

Recruitment and appointment of new Trustees

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 year ended 5 April 2025. Details regarding reimbursement of Trustees can be found in Note 5.

The Trust operates two Gospel halls and Trustees are chosen from among the regular congregation of the halls. New Trustees are nominated by the existing Trustees or by the congregation and must be appointed by unanimous resolution of the congregation. They are selected according to their skills and experience and are expected to use both in furthering the objects of the Charity. Checks are made to ensure the Trustees’ eligibility to act and incoming Trustees are made aware of their responsibilities by the existing Trustees, who ensure that new Trustees read the Trust Deed and relevant Charity Commission guidance.

Wider Network

The Trustees maintain informal links with similar charities with a view to pooling experience considered useful in pursuing the objects of the Charity. The Charity also maintains particular links with Knighton Park 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 (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.

4 Feb 2026 Page 4 of 20

Trustees Report & Unaudited Financial Statements

Mostyn Gospel Hall Trust

Report of the Trustees

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.

During the financial year, volunteers of the trust worked alongside the Knighton Park Gospel Hall Trust and supported the RRT, a separate charity, promoting the Christian values of care and compassion. Details of the events that the community volunteered for are as follows:

Bibles Gifted to HMP Leicester

50 Bibles were donated to HMP Leicester in July 2024. Our contact is Rev Jill Willett who was extremely grateful and we are committed to providing further copies as and when the need arises.

Ratby Litter Pick

10 members of the congregation carried out a litter pick in Ratby during November 2024.

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.plymouthbrethrenchristianchurch.org and in the schedules to the Trust Deed.

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 20 and 50 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 a telephone number for those seeking further information or help. Gospel tracts are distributed by street preachers.

4 Feb 2026 Page 5 of 20

Trustees Report & Unaudited Financial Statements

Mostyn Gospel Hall Trust

Report of the Trustees

Spreading the Gospel message and the life of a Christian

The Gospel halls are a base from which the regular congregation and others who attend the meetings are encouraged to spread the Christian Gospel, in word and deed.

Members of the congregation participate in a programme of street preaching and Gospel tracts are provided free of charge by the Charity to such preachers to be handed out to interested members of the public.

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:

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 surplus of incoming resources over resources expended.

Total voluntary income received this year was £81,475 compared to £165,249 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 Trust has no employees and its regular outgoings are minimal. Accordingly, the Trustees have decided to adopt a policy of maintaining reserves at a level sufficient to meet the estimated annual running costs of the meeting halls. In addition, reserves will be held to ensure the ongoing upkeep of the meeting halls in a condition appropriate for the congregation, including provision for necessary capital expenditure. 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 £82,301 ( 2024: £2,083)

4 Feb 2026 Page 6 of 20

Trustees Report & Unaudited Financial Statements Mostyn Gospel Hall Trust

Report of the Trustees

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:

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:

..................................................................................

Mr P J Fear (Trustee)

..............................................................

Date

4 Feb 2026 Page 7 of 20

Trustees Report & Unaudited Financial Statements Mostyn Gospel Hall Trust

Report of the Independent Examiner

Mostyn Gospel Hall Trust For the year ended 5 April 2025

I report to the trustees on my examination of the accounts of the Mostyn 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 2011 (‘the Act’).

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 Directions given by the Charity Commission under section 145(5)(b) 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 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.

...................................................................................................

Laverne Eames Oldfield Advisory LLP 1120 Elliott Court Herald Avenue Coventry CV5 6UB

4 February 2026

4 Feb 2026 Page 8 of 20

Trustees Report & Unaudited Financial Statements Mostyn Gospel Hall Trust

Statement of Financial Activities

Mostyn Gospel Hall Trust For the year ended 5 April 2025

Statement of Financial Activities
Mostyn Gospel Hall Trust
For the year ended 5 April 2025		 Statement of Financial Activities
Mostyn 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 Legacies:
Contributions from the Congregation
72,044
-
-
72,044
150,442
Gift Aid Donations
7,545
-
-
7,545
12,565
Income Tax refunds
1,886
-
-
1,886
2,242
Investments
Interest Received
1,581
-
-
1,581
2,252
Other Income
-
-
-
-
108,000
Total Income and endowments:
83,056
-
-
83,056
275,501
Expenditure:
Running Meeting Rooms (note 7)
42,609
-
-
42,609
41,651
Total Expenditure:
42,609
-
-
42,609
41,651
Net Income/(Expenditure)
40,448
-
-
40,448
233,849
Net Movement In Funds
40,448
-
-
40,448
233,849
UNRESTRICTED
FUNDS
DESIGNATED
FUNDS
RESTRICTED
FUNDS
TOTAL FUNDS
2025
TOTAL FUNDS
2024
Reconciliation of funds (note 9)
Total Funds bought forward
1,287,290
-
-
1,287,290
1,053,441
Net movement in funds
40,448
-
-
40,448
233,849
Total Funds carried forward
1,327,738
-
-
1,327,738
1,287,290

The notes on page 11 - 20 form part of these financial statements.

4 Feb 2026 Page 9 of 20

Trustees Report & Unaudited Financial Statements Mostyn Gospel Hall Trust

Balance Sheet

Mostyn Gospel Hall Trust As at 5 April 2025

Balance Sheet
Mostyn Gospel Hall Trust
As at 5 April 2025
2025 2024
Fixed Assets
Tangible assets (note 4) 1,277,437 1,287,208
Total Fixed Assets 1,277,437 1,287,208
Current assets
Prepayments and accrued income 10,407 6,117
Cash at bank and in hand 73,079 137,476
Total Current assets 83,486 143,592
Creditors: amounts falling due withinone year
Accruals and deferred income 1,186 1,510
Other creditors - 140,000
Total Creditors: amounts falling due within one year 1,186 141,510
Net current assets/(liabilities) 82,301 2,083
Total assets less current liabilities 1,359,738 1,289,290
Creditors: amounts falling due after more than one year
Loans 32,000 2,000
Net Assets 1,327,738 1,287,290
Funds (note 8)
Unrestricted funds 1,327,738 1,287,290
Total Funds 1,327,738 1,287,290

The unaudited financial statements were approved and authorised for issue by the Trustees of Mostyn Gospel Hall Trust on .........................................and were signed on its behalf by:

.............................................................................................

Mr P J Fear (Trustee)

The notes on pages 11 - 20 form part of these financial statements.

4 Feb 2026 Page 10 of 20

Trustees Report & Unaudited Financial Statements Mostyn Gospel Hall Trust

Notes forming part of the Financial Statements

Mostyn Gospel Hall Trust For the year ended 5 April 2025

1. ACCOUNTING POLICIES

1.1 Basis of financial statements

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Second edition of the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16th October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), and UK Generally Accepted 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 Mostyn 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 £100) 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:

useful life as follows:
Freehold buildings 2% straight line
Property improvements 2% straight line
Fixtures and fittings 10% straight line

4 Feb 2026 Page 11 of 20

Trustees Report & Unaudited Financial Statements Mostyn Gospel Hall Trust

Notes forming part of the Financial Statements

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.

1.9 Going Concern

The Trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern.

1.10 Significant estimates and judgements

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.

2. TRUSTEES' REMUNERATION AND EXPENSES

No Trustees received any remuneration or other benefits from an employment with the charity. Trustees were reimbursed for expenses totaling £715 (2024: none)

3. WAGES AND SALARIES

There are no employees (2024: none)

4 Feb 2026 Page 12 of 20

Trustees Report & Unaudited Financial Statements Mostyn Gospel Hall Trust

Notes forming part of the Financial Statements

4. Tangible Fixed Assets

Cost Freehold Property -
Leicester Road		 Freehold Property -
Leicester Road		 Freehold Property -
Peckleton Lane		 Freehold Property -
Peckleton Lane		 Freehold Property -
Leicester Road, Earl
Shilton		 Property Improvements -
Leicester Road		 Property Improvements -
Leicester Road
At 6 April 2024 135,000 401,425 822,338 1,500
Additions - - - -
Disposals - - - -
At 5 April 2025 135,000 401,425 822,338 1,500
Depreciation
At 6 April 2024 28,350 84,419 14,276 24
Current Year
Depreciation		 1,100 5,352 10,970 30
Eliminated on
disposals		 - - - -
At 5 April 2025 29,450 89,771 25,246 54
Net Book Value
At 5 April 2025 105,550 311,654 797,092 1,446
At 5 April 2024 106,650 317,006 808,062 1,476
Cost Property Improvements -
Peckleton Lane		 Property Improvements -
Leicester Road, Earl Shilton		 Fixtures and
Fittings		 Totals
At 6 April 2024 35,668 24,355 4,433 1,424,719
Additions - 7,748 1,667 9,415
Disposals - - - -
At 5 April 2025 35,668 32,103 6,100 1,434,134
Depreciation
At 6 April 2024 9,222 247 974 137,512
Current Year
Depreciation		 713 552 468 19,185
Eliminated on disposals - - - -
At 5 April 2025 9,935 799 1,442 156,697
Net Book Value
At 5 April 2025 25,732 31,305 4,658 1,277,437
At 5 April 2024 26,445 24,109 3,459 1,287,207

Land registry titles of the above property held are LT103728, LT283690, LT374915, LT263084.

4 Feb 2026 Page 13 of 20

Trustees Report & Unaudited Financial Statements Mostyn Gospel Hall Trust

Notes forming part of the Financial Statements

5. TRANSACTIONS WITH RELATED PARTIES

During the year the trust received donations totalling £1,311 (2024: £2,365) from trustees. All donations were made in the course of the charity’s normal operations. Some of the trustees were reimbursed for expenses during the year totalling £715 (2024: none). There is also a loan outstanding with Plant Plan Limited totalling £30,000 (2024: £30,000) where a director is also a trustee.

6. VOLUNTEERS

Mostyn 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.

4 Feb 2026 Page 14 of 20

Trustees Report & Unaudited Financial Statements Mostyn Gospel Hall Trust

Resources Expended

Mostyn Gospel Hall Trust For the year ended 5 April 2025

7. Resources Expended

MEETING ROOMS OTHER
CHARITABLE
ACTIVITIES		 TOTAL COSTS
2025		 TOTAL COSTS
2024
Direct Costs
Premises costs - repairs and maintenance 3,250 - 3,250 6,291
Premises costs - heat, light and power 6,179 - 6,179 6,613
Premises costs - rent and rates 2,619 - 2,619 2,732
Telephone 403 - 403 403
Health and Safety - - - 212
Legal and professional 5,804 - 5,804 -
Bank charges 60 - 60 60
Special meeting costs - - - 240
Stationery - - - -
Depreciation 19,185 - 19,185 18,761
Insurance 2,796 - 2,796 4,065
Other Expenses - - - 503
Governance 2,311 - 2,311 1,771
Total Direct Costs 42,609 - 42,609 41,651

Governance costs include £180 (prior year: £300) in respect of independent examiners fees.

4 Feb 2026 Page 15 of 20

Trustees Report & Unaudited Financial Statements Mostyn Gospel Hall Trust

Analysis of Net Assets - Current year

Mostyn Gospel Hall Trust For the year ended 5 April 2025

8. ANALYSIS OF NET ASSETS BETWEEN FUNDS

8.1 Current Year
UNRESTRICTED DESIGNATED RESTRICTED TOTAL FUNDS
FUNDS FUNDS FUNDS 2025
Funds
Tangible Fixed Assets 1,277,437 - - 1,277,437
Current Assets 83,486 - - 83,486
Current Liabilities (1,186) - - (1,186)
Non Current Liabilities (32,000) - - (32,000)
Total Funds 1,327,738 - - 1,327,738

4 Feb 2026 Page 16 of 20

Trustees Report & Unaudited Financial Statements Mostyn Gospel Hall Trust

Analysis of Net Assets - Prior Year

Mostyn Gospel Hall Trust For the year ended 5 April 2025

8.2 Prior Year

UNRESTRICTED DESIGNATED RESTRICTED TOTAL FUNDS
FUNDS FUNDS FUNDS 2024
Funds
Tangible Fixed Assets 1,287,208 - - 1,287,208
Current Assets 143,592 - - 143,592
Current Liabilities (141,510) - - (141,510)
Non Current Liabilities (2,000) - - (2,000)
Total Funds 1,287,290 - - 1,287,290

4 Feb 2026 Page 17 of 20

Trustees Report & Unaudited Financial Statements Mostyn Gospel Hall Trust

Movement in Funds - Current Year

Mostyn Gospel Hall Trust For the year ended 5 April 2025

9. Movement in Funds

9.1 Movement in funds - current year

UNRESTRICTED DESIGNATED RESTRICTED TOTAL FUNDS
FUNDS FUNDS FUNDS 2025
Movement in Funds
Total funds bought forward 1,287,290 - - 1,287,290
Incoming resources 83,056 - - 83,056
Resources expended (42,609) - - (42,609)
Total funds carried forward 1,327,738 - - 1,327,738

4 Feb 2026 Page 18 of 20

Trustees Report & Unaudited Financial Statements Mostyn Gospel Hall Trust

Movement in Funds - Prior Year

Mostyn Gospel Hall Trust For the year ended 5 April 2025

9. Movement in Funds

9.2 Movement in funds - Prior year

UNRESTRICTED DESIGNATED RESTRICTED TOTAL FUNDS
FUNDS FUNDS FUNDS 2024
Movement in Funds
Total funds bought forward 1,053,441 - - 1,053,441
Incoming resources 275,501 - - 275,501
Resources expended (41,651) - - (41,651)
Total funds carried forward 1,287,290 - - 1,287,290

4 Feb 2026 Page 19 of 20

Trustees Report & Unaudited Financial Statements Mostyn Gospel Hall Trust

Comparative Statement of Financial Activities

Mostyn Gospel Hall Trust For the year ended 5 April 2025

Comparative Statement of Financial Activities
Mostyn Gospel Hall Trust
For the year ended 5 April 2025		 Comparative Statement of Financial Activities
Mostyn Gospel Hall Trust
For the year ended 5 April 2025
UNRESTRICTED
FUNDS
DESIGNATED
FUNDS
RESTRICTED
FUNDS
TOTAL FUNDS
2024
Income and endowments:
Donations and Legacies:
Contributions from the Congregation
150,442
-
-
150,442
Gift Aid Donations
12,565
-
-
12,565
Income Tax refunds
2,242
-
-
2,242
Investments
Interest Received
2,252
-
-
2,252
Other Income
108,000
-
-
108,000
Total Income and endowments:
275,501
-
-
275,501
Expenditure:
Running Meeting Rooms (note 7)
41,651
-
-
41,651
Total Expenditure:
41,651
-
-
41,651
Net Income/(Expenditure)
233,849
-
-
233,849
Net Movement In Funds
233,849
-
-
233,849
UNRESTRICTED
FUNDS
DESIGNATED
FUNDS
RESTRICTED
FUNDS
TOTAL FUNDS
2024
Reconciliation of funds (note 9)
Total Funds bought forward
1,053,441
-
-
1,053,441
Net movement in funds
233,849
-
-
233,849
Total Funds carried forward
1,287,290
-
-
1,287,290

4 Feb 2026 Page 20 of 20

Trustees Report & Unaudited Financial Statements Mostyn Gospel Hall Trust