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2024-04-05-accounts

Docusign Envelope ID: 0A6D9254-53BD-4FE2-84B5-0A1B2EA19ADC

Charity Registration No: 1161969

Springfield Gospel Trust

Report of the trustees and unaudited financial statements Year ended 5 April 2024

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

Docusign Envelope ID: 0A6D9254-53BD-4FE2-84B5-0A1B2EA19ADC

Springfield Gospel 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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Springfield Gospel Trust

Reference and Administrative Details For the year ended 5 April 2024

Charity name Springfield Gospel Trust
Registered charity number 1161969
Trustees Nick Clarke (Chair)
Ian King
Edwin Kerkham
Russell Wickland
Hamish Penson
Treasurer Hamish Penson
Principal address The Gospel Hall
Nyton Road
Aldingbourne
PO20 3TX
Independent examiner Mike Prior FCA
Sherlocks Chartered Accountants
13 Plantation Way
Whitehill
Hants
GU35 9HD
Accountant T B Tax Services
Accountants
Bridge House
Pattenden Lane
Marden
Kent
TN12 9QJ
Bankers Cater Allan Private Bank
Bridle Road
Bootle
L30 4GB

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Springfield Gospel Trust

Report of the Trustees For the year ended 5 April 2024

The Trustees present their report along with the financial statements of the Charity for the year ended 5 April 2024. The financial statements have been prepared in accordance with the accounting policies set out on page 11-12 and comply with the Trust Deed and applicable law.

Structure, governance and management

Governing document

The Charity is an unincorporated trust constituted by a Deed of Trust dated 22 June 2004, most recently amended by Deed of Variation dated 28 February 2014. The Trust was registered with the Charity Commission for England and Wales on 3 June 2015 under Charity Registration Number: 1161969.

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 2024 (2023: £nil).

The Trust operates 2 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 Chalcraft 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 or procedures 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.

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Springfield Gospel Trust

Report of the trustees (continued) For the year ended 5 April 2024

Public benefit

The Trustees confirm that they have complied with their duty under section 4 of the Charities Act 2011 to have due regard to the Charity Commission’s general guidance to charities on public benefit. Details of public benefit activities carried out by this Trust can be found in the separate appendix to this report.

Main activities and achievements

The Trust provides and maintains 2 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 engage with the congregation and visitors and encouraging good works by them which benefit the wider community, as described in the annexed report.

Plans for future periods

Despite the increased cost of energy, the trustees feel that these increased costs are not significantly impacting on the ability of the charity to continue as a going concern.

Meetings

Meetings held at the Gospel Halls include the Lord's Supper (Communion), Gospel preachings, Bible readings and Bible addresses. There is a structured weekly schedule of meetings and, depending on the particular meeting, between 40 and 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 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 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:

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Springfield Gospel Trust

Report of the trustees (continued) For the year ended 5 April 2024

Objectives and activities

(continued)

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

In the year ended 5 April 2024 the Trust had a surplus of incoming resources over resources expended. This was due to contributions in during the year towards a new gospel hall.

Total voluntary income received this year was £333,742 compared to £158,007 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. The Trustees have a programme of raising further funds by way of donations and collections, and if necessary, loans, in order to fund intended projects, including future plans as referred to below.

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 £390,146 (2023: £177,553).

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Springfield Gospel Trust

Report of the trustees (continued) For the year ended 5 April 2024

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 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:

Hamish Penson Trustee

2/3/2025 Date: ...........................................

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Springfield Gospel Trust

Independent examiner’s report to the trustees For the year ended 5 April 2024

I report to the trustees on my examination of the accounts of the Springfield Gospel Trust for the year ending 5 April 2024.

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.

Mike Prior FCA 2/3/2025

Sherlocks Chartered Accountants 13 Plantation Way Whitehill Hants GU35 9HD

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Springfield Gospel Trust

Statement of financial activities For the year ended 5 April 2024

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
Total
Expenditure on:
Charitable activities
Running meeting rooms
5
Charitable events
5
Cost of donated services
4
Total
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
Designated
funds
Total
funds
2024
Total
funds
2023
£
£
£
£
0
0
0
0
269,136
0
269,136
134,921
51,685
0
51,685
14,415
12,921
0
12,921
6,121
0
0
0
0
0
0
0
2,550
0
0
0
0
54
0
54
6,158
0
0
0
0
333,796
0
333,796
164,165
159,361
0
159,361
150,929
46,274
0
46,274
17,189
6,426
0
6,426
23,382
212,061
0
212,061
191,500
121,735
0
121,735
(27,335)
0
0
0
0
121,735
0
121,735
(27,335)
1,354,871
0 1,354,871 1,382,206
1,476,606
0 1,476,606 1,354,871

The notes on pages 11 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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Springfield Gospel Trust

Balance sheet As at 5 April 2024

Notes
Fixed assets
Intangible assets
Tangible fixed assets
6
Current assets
Debtors:
Loan
7
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
Net assets
8
Funds
Unrestricted income fund
Designated funds
Restricted funds
Total charity funds
9		 0
1,086,460		 2024
£


1,086,460






390,146		 0
1,177,318		 2023
£


1,177,318






177,553
222,000
12,921
154,385

0
6,121
172,296
389,306
0
840
0		 178,417
0
(864)
0






1,476,606
0		 1,354,871
0
1,476,606 1,354,871
1,476,606
0
0		 1,354,871
0
0
1,476,606 1,354,871

The unaudited financial statements were approved and authorised for issue by the Trustees of Springfield 2/3/2025 Gospel Hall Trust on and signed on their behalf by

Hamish Penson Trustee

The notes on pages 11 to 17 form part of these financial statements

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Springfield Gospel Trust

Notes to the Financial Statements For the year ended 5 April 2024

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 Springfield 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:

Fixtures and Fittings 25% per annum reducing balance

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Springfield Gospel Trust

Notes to the Financial Statements For the year ended 5 April 2024

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.

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.

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 (2023: None).

3. Wages and salaries

There are no employees (2023: none).

4. Donated services

Chalcraft Gospel Hall Trust 2024
£
6,426
6,426		 2023
£
23,382
23,382

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Springfield Gospel Trust

Notes to the Financial Statements For the year ended 5 April 2024

5. Resources expended

Current Year
Direct costs:
Insurance
Repairs & Maintenance
Event expenses
Utilities
Health & Safety
Donations
Legal and Professional Fees
Depreciation
Governance costs
Prior Year
Direct costs:
Insurance
Repairs & Maintenance
Event expenses
Utilities
Health & Safety
Donations
Legal and Professional Fees
Depreciation
Governance costs		 Meeting
rooms
£
3,707
37,894
1,763
19,165
935
0
3,120
92,777
0
159,361
Meeting
rooms
£
2,250
19,258
2,613
17,968
2,348
0
3,768
102,724
0
150,929		 Other
charitable
activities
£
0
0
0
0
0
45,194
0
0
1,080
46,274
Other
charitable
activities
£
0
0
0
0
0
16,325
0
0
864
17,189		 2024
£
3,707
37,894
1,763
19,165
935
45,194
3,120
92,777
1,080
205,635
2023
£
2,250
19,258
2,613
17,968
2,348
16,325
3,768
102,724
864
168,118

Governance costs include £1,080 (2023: £935) in respect of independent examiner’s fees.

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Springfield Gospel Trust

Notes to the Financial Statements For the year ended 5 April 2024

6. Fixed assets

Cost
B/f at 06/04/2023
Additions
Disposals
At 5 April 2024
Depreciation
B/f at 06/04/2023
Charge for the year
Impairment
Disposals
At 5 April 2024
Net book value
At 5 April 2024
At 5 April 2023
Freehold Property:
Nyton Road
Yapton Road
7.
Loans
Chalcraft Gospel Hall Trust
TOTAL		 Freehold
Property
1,745,098
0
0
1,745,098
604,326
86,629
0
0
690,955
1,054,143
1,140,772
Title No
WSX 305125
WSX 199813		 Freehold Land
Nyton
22,304
0
0
22,304
0
0
0
0
0
22,304
22,304
Cost
1,365,038
380,060
1,745,098		 Equipment
193,124
1,920
0
195,044
178,883
6,148
0
0
185,031
10,013
14,241
2024
£
222,000
222,000		 Total
1,960,526
1,920
0
1,962,446
783,209
92,777
0
0
875,986
1,086,460
1,177,317
2023
£
0
0

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Springfield Gospel Trust

Notes to the Financial Statements For the year ended 5 April 2024

8.
Analysis of net assets between funds
8.1
Current year
Fixed assets
Current assets
Current liabilities
Long term liabilities
Total funds
8.2
Prior year
Fixed assets
Current assets
Current liabilities
Long term liabilities
Total funds		 Unrestricted
funds
£
1,086,460
389,306
840
0
1,476,606
Unrestricted
funds
£
1,177,318
178,417
(864)
0
1,354,871		 Designated
funds
£
0
0
0
0
0
Designated
funds
£
0
0
0
0
0		 Restricted
funds
£
0
0
0
0
0
Restricted
funds
£
0
0
0
0
0		 Total
£
1,086,460
389,306
840
0
1,476,606
Total
£
1,177,318
178,417
(864)
0
1,354,871
9.
Movement in funds
9.1
Current year
Restricted funds
Designated funds
Unrestricted funds
Total funds		 Balance at
6 April
2023
£
0
0
1,354,871
1,354,871		 Incoming
resources
£
0
0
333,796
333,796		 Resources
expended
£
0
0
(212,061)
(212,061)		 Realised/
unrealised
gains and
losses
£
0
0
0
0		 Balance
at 5 April
2024
£
0
0
1,476,606
1,476,606

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Springfield Gospel Trust

Notes to the Financial Statements For the year ended 5 April 2024

9.2 Prior year

.2
Prior year
Restricted funds
Designated funds
Unrestricted funds
Total funds		 Balance at
6 April
2022
£
0
495
1,381,711
1,382,206		 Incoming
resources
£
0
2,805
161,360
164,165		 Resources
expended
£
0
(3,300)
(188,200)
(191,500)		 Realised/
unrealised
gains and
losses
£
0
0
0
0		 Balance
at 5 April
2023
£
0
0
1,354,871
1,354,871

10. Transactions with related parties

During the year there were donations totalling £55,620 (2023: £25,555) from Trustees, related parties, and businesses controlled by the Trustees.

During the year reimbursements were made totalling £6,018 (2023: £4081) to Trustees and persons related to them. These were made at arms length.

11. Volunteers

Springfield 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.

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Springfield Gospel Trust

Notes to the Financial Statements For the year ended 5 April 2024

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
Total
Expenditure on:
Charitable activities
Running meeting rooms
5
Charitable events
5
Cost of donated services
4
Total
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
Designated
funds
Total funds
2023
£
£
£
0
0
0
132,116
2,805
134,921
14,415
0
14,415
6,121
0
6,121
0
0
0
2,550
0
2,550
0
0
0
6,158
6,158
0
0
0
161,360
2,805
164,165
150,929
0
150,929
13,889
3,300
17,189
23,382
0
23,382
188,200
3,300
191,500
(26,840)
(495)
(27,335)
0
0
0
(26,840)
(495)
(27,335)
1,381,711
495
1,382,206
1,354,871
0
1,354,871

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Public Benefit Report

Springfield Gospel Trust

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Springfield Gospel Trust Public Benefit

The purpose of this factual presentation, is to show how the Springfield Gospel Trust community engage in many acts of public benefit and interact with the wider community in so many ways.

The Plymouth Brethren were established in 1828 when John Nelson Darby broke with the established Church in Dublin. Darby and others formed a fellowship based on the strict observance of Christian teachings as set out in the Holy Scriptures. Darby came to Plymouth in the early 1830s and the congregation grew rapidly. Early publications were produced in Plymouth and distributed to other congregations of followers throughout the globe.

©Plymouth Brethren Christian Church Ltd 2024

The reproduction or transmission of all or part of this work, whether by photocopying or storing in any medium by electronic means or otherwise, without the written permission of the owner, is prohibited

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Introduction

There are over 18,000 Plymouth Brethren members in the UK, spread across 87 locations. These locations can be found on the Plymouth Brethren Christian Church (PBCC) UK Site.

There have been Brethren Gospel, or meeting halls in the Bognor Regis and Chichester areas for around 150 years.

The Springfield Gospel Trust was formed in 2004 to acquire buildings to be used for the advancement of the Christian religion by carrying on the service of God, including the celebration of the Lord’s Supper, Gospel Preachings, Bible Readings and addresses on the Word of God and other meetings of a Christian religious character according to the injunctions contained in the Holy Scriptures and the tenets and practices of those Christians forming a worldwide fellowship known as Plymouth Brethren.

The Springfield Gospel congregation is one of the smaller congregations in the UK, with 211 members living in the local areas; however, with residents from the Haslemere and Guildford areas attending services up to three times a week, together with other visitors, numbers attending services regularly approach 800 persons, from young babies to nonagenarians.

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Our Network

To read more on the PBCC way of life, visit the https://www.plymouthbrethrenchristianchurch.org website.

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Street Preaching and Tract Distribution

Street Preaching

Street Preaching has been actively promoted by the Plymouth brethren for many years, at least from the 1920's, and today is enthusiastically supported by members of the Springfield Gospel Trust congregation, as we seek to follow the example set out by our Lord Jesus Christ (Luke ch4 v1720)

The essential activity of publicly preaching the name of Jesus and God’s wonderful Gospel indiscriminately, gives joy and encouragement to our daily lives; as having personally proved the tangible benefit and immense improvement believing in Jesus brings, we seek to highlight the availability of Jesus to all mankind.

Currently the main chosen location is on Bognor town Centre. Street preachings have been held here since the 1990s.

Romans 10v13; “For everyone whosoever, who shall call on the name of the Lord, shall be saved”

The aim of the street preaching is not to recruit additional members for the Plymouth Brethren but to present eternal salvation as available to all men by faith in Jesus Christ and His blood and His work of atonement.

Tract Distribution

Members of the congregation have continued to hand out tracts to neighbours and people in need when they have met them.

Tracts are available for download on the below website: https://christiandoctrineandgospelpublishing.org/

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Outreach

In our outreach program, we have engaged with centres for the homeless and the vulnerable.

At the heart of our Community is the commitment to care and compassion, as we recognise the rights of all humanity within society. Members of the Congregation dedicate their time volunteering through our charitable arm, Rapid Relief Team (RRT) and contribute financially to many causes. As Springfield Gospel Trust we actively seek opportunities to support our local community from cleaning road signs to donating to local charities.

See below statistics from our outreach program, in 2024.

Springfield Gospel Trust Public benefit

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Images from the Litter Pick events in Walberton & Aldingbourne

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Other Events supported by members of our Congregation

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Registered Address: The Gospel Hall, Nyton Road, Aldingbourne, Chichester, PO20 3TX

©Plymouth Brethren Christian Church Ltd 2024 The reproduction or transmission of all or part of this work, whether by photocopying or storing in any medium by electronic means or otherwise, without the written permission of the owner, is prohibited