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2025-04-05-accounts

Charity Registration No: 1161970

Chesterfield Gospel Hall Trust

Report of the trustees and unaudited financial statements Year ended 5 April 2025

Chesterfield Gospel Hall Trust

Contents

Pages
Reference and administrative details 2
Report of the trustees 3-6
Independent examiner’s report 7
Statement of financial activities 8
Balance sheet 9
Cashflow statement 10
Notes to the financial statements 11 -18

1

Chesterfield Gospel Hall Trust

Reference and administrative details For the year ended 5 April 2025

Charity name Chesterfield Gospel Hall Trust
Registered charity number 1161970
Trustees Jonathan Brown
James Davies
Chris Cuckson
Rolf Ingram (Chair)
Ed Smith
Treasurer James Davies
Principal address 2 Westbrook Drive
Brookside
Chesterfield
S40 3PQ
Independent examiner Clare Farmer ACCA
Hadfields Chartered Certified Accountants
Commerce House
658B Chatsworth Road
Chesterfield
S40 3JZ
Bankers Royal Bank of Scotland
5 Church Street
Sheffield
S1 1HF
Lloyds Bank
PO Box 1000
Andover
BX1 1LT

2

Report of the Trustees For the year ended 5 April 2025

Chesterfield Gospel Hall Trust

The Trustees present their report along with the financial statements of the Charity for the year ended 5 April 2025. The financial statements have been prepared in accordance with the accounting policies set out on page 11-12 and comply with the Trust Deed and applicable law.

Structure, governance and management

Governing document

The Charity is an unincorporated trust constituted by a Deed of Trust dated 23 January 2004, most recently amended by Deed of Variation dated 19 August 2014. The Trust was registered with the Charity Commission for England and Wales on 3[rd] June 2015 under Charity Registration Number: 1161970

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 2. None of the Trustees, nor any person connected with them, received any remuneration or expenses from the Charity in the year ended 5 April 2025 (2024 : £nil).

The Trust operates four 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.

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.

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.

3

Chesterfield Gospel Hall Trust

Report of the Trustees For the year ended 5 April 2025

Main activities and achievements

The Trust provides and maintains four 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 open the halls to the congregation and visitors and encouraged good works by the congregation which benefit the wider community, as described below.

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 would normally 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 500 people normally attend these occasions.

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

Bibles and an extensive range of other Christian reading material are on display at the halls and 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 addition to street preaching, members of the congregation undertook the following:-

4

Chesterfield Gospel Hall Trust

Report of the Trustees For the year ended 5 April 2025

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

Financial position

In the year ended 5 April 2025, the Trust had a modest surplus of incoming resources over resources expended. Total voluntary income received this year was £244,695 compared to £955,621 in the previous year.

All funds held were unrestricted funds.

The Trust borrowed £500,000 interest free from CGHT on a 5-year repayment to enable the purchase of the St Hugh’s Church (now known as the Littlemoor Hall). At 5 April 2025, this had all been repaid.

During the year covered by these accounts, we have progressed our proposals to develop the land owned by the Trust at Holmewood into a Gospel Hall to cater for our increasing numbers. We have taken professional advice from a number of disciplines, including an architect, a planning consultant, and various other key advisors. We requested pre-application advice from North East Derbyshire District Council using their formal process and received a positive response. At the request of the council, we also engaged with a Design Review Panel to ensure that the quality of design met the council's requirements and have made some adjustments to our proposals following this. Again, at the request of the council, we have looked at and incorporated designs to provide 33 flats for older persons, which we see as contributing to the viability of the project and to needs local to the Holmewood area. Costs have been in line with expectations and comparable to those expended by other Trusts attempting similar projects.

5

Chesterfield Gospel Hall Trust

Report of the Trustees For the year ended 5 April 2025

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 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 £97,144 (2024 : £196,885).

Statement of Trustees’ responsibilities

The trustees are responsible for preparing the Trustees’ Annual Report 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 & Wales 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 of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that 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 Charities (Accounts and Reports) Regulations 2008 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:

James Davies Trustee 4 November 2025

6

Chesterfield Gospel Hall Trust

Independent examiner’s report to the trustees For the year ended 5 April 2025

I report to the trustees on my examination of the accounts of the Chesterfield Gospel Hall Trust for the year ended 05 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 THE 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 confirm that I am qualified to undertake the examination because I am a member of ACCA, which is one of the listed bodies.

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.

C Farmer ACCA November 2025

7

Chesterfield Gospel Hall Trust

Statement of financial activities For the year ended 5 April 2025

Unrestricted Designated Restricted Total Funds Total Funds
Funds Funds Funds 2025 2024
Notes £ £ £ £ £
Income and endowments from:
Donations and legacies:
Collections 136,115 - - 136,115 841,110
Contributions from the 36,352 - - 36,352 46,384
congregation
Gift Aid donations 59,585 - - 59,585 53,430
Income tax refunds 11,146 - - 11,146 13,357
Donated services 4 - - - - -
Payroll giving 1,497 - - 1,497 1,340
Legacies - - - - -
Grants -
Investments
Bank interest - - - - -
Total 244,695 - - 244,695 955,621
Expenditure on:
Charitable activities
Donations - - - - 4,499
Support costs 3,181 - - 3,181 4,931
Direct Costs 114,947 - - 114,947 35,726
Governance costs 5 585 - - 585 553
Total 5 118,713 - - 118,713 45,709
Net income/(expenditure) 125,982 - - 125,982 909,912
Transfer between funds - - - - -
Net movement in funds 125,982 - - 125,982 909,912
Reconciliation of funds
Total funds brought forward 3,077,809 - - 3,077,809 2,167,897
Total funds carried forward 3,203,791 - - 3,203,791 3,077,809

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.

8

Chesterfield Gospel Hall Trust

Balance Sheet As at 5 April 2025

Notes
Fixed assets
Tangible fixed assets
6
Current assets
Debtors:
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
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after more than one year:
Loan
Net assets
Funds
Unrestricted income fund
Restricted funds
Total funds
7		 2025
£
3,206,647
11,146
86,583
97,729
-
(585)
97,144
3,303,791
(100,000)
3,203,791
3,203,791
-
3,203,791		 2024
£
3,145,924
13,357
198,580
211,937
(14,500)
(552)
196,885
3,342,809
(265,000)
3,077,809
3,077,809
-
3,077,809

The unaudited financial statements were approved and authorised for issue by the Trustee of Chesterfield Gospel Hall Trust on 4 November 2025 and signed on their behalf by

J Davies Trustee

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

9

Chesterfield Gospel Hall Trust

Cashflow Statement As at 5 April 2025

Note
s
Cash fows from operatng actvites:
Net income/(expenditure) for the
reportng period (as per the
statement of fnancial actvites)
Adjustments for:
Depreciaton charges
(Gains)/losses on investments
Dividends, interest and rents from
investments
Loss/(proft) on the sale of fxed
assets
(Increase)/decrease in stocks
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net cash provided by (used in)
operatng actvites
Cash fows from investng actvites:
Dividends, interest and rents from
investments
Proceeds from the sale of
property, plant and equipment
Purchase of property, plant and
equipment
Proceeds from sale of investments
Purchase of investments
Net cash provided by (used in)
investng actvites
Cash fows from fnancing actvites:
Repayments of borrowing
Cash infows from new borrowing
Receipt of endowment
Net cash provided by (used in)
fnancing actvites
Change in cash and cash equivalents
in the reportng period
Cash and cash equivalents at the
beginning of the reportng period
Cash and cash equivalents at the
end of the reportng period
9		 Unrestricted
Funds
Designated
Funds
Restricted
Funds
£
£
£
125,982
-
-
214
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2,212
-
-
(179,467)
-
-		 Total Funds
2025
Total Funds
2024
£
£
125,982
909,912
214
101
-
-
-
-
-
-
-
-
2,212
6,170
(179,467)
166,037
(51,059)
-
-		 (51,059)
1,082,220
-
-
-
-
-
-
(60,938)
-
-
-
-
-
-
-
-		 -
-
-
-
(60,938)
(1,011,888)
-
-
-
-
(111,997)
-
-		 (111,997)
70,332
(129,500)
-
-
-
-
-
-
-
-		 (129,500)
(84,000)
-
250,000
-
-
(129,500)
-
-		 (129,500)
166,000
(111,997)
-
-
198,580
-
-		 (111,997)
70,332
198,580
128,248
86,583
-
-		 86,583
198,580

10

Chesterfield Gospel Hall Trust

Notes to the financial statements For the year ended 5 April 2025

1. Accounting policies

1.1 Basis of preparation 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 in 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. There were no donated services to Chesterfield Gospel Hall Trust in this year.

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:

Freehold buildings Not depreciated Property improvements Not depreciated Fixtures and Fittings 20% straight line

11

Chesterfield Gospel Hall Trust

Notes to the financial statements For the year ended 5 April 2025

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

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 (2024: None).

3. Wages and salaries

There are no employees (2024: none).

4. Donated services

There were no donated services during the year (2024: none)

12

Chesterfield Gospel Hall Trust

Notes to the financial statements For the year ended 5 April 2025

5. Resources expended

Direct costs
-
Running meetings rooms
-
Project Costs
-
Public outreach
-
Health and safety
-
Congregation Support
-
Other Maintenance
-
Legal and professional costs
Support Costs
Donations
Governance		 Meeting rooms
Other
charitable
activities
£
£
87,157
25,136
-
1,440
-
214
-
3,181
-
-
1,000
-
-
-
-
-
-
-
585
-		 2025
£
87,157
25,136
1,000
1,440
-
214
-
3,181
-
585		 2024
£
26,917
5,195
2,158
1,320
-
101
35
4,931
4,499
553
117,713 1,000 118,713 45,709

Governance costs include £585 (2024: £553) in respect of independent examiner’s fees.

13

Chesterfield Gospel Hall Trust

Notes to the financial statements For the year ended 5 April 2025

6. Tangible fixed assets

Freehold
Property and
Refurbishment
£
Cost
Brought forward at
6 April 2024
Additions
2,586,069
60,936
Disposals
-
At 5 April 2025
2,647,005
Depreciation
Brought forward at
6 April 2024
-
Charge for the year
Impairment
-
Disposals
-
At 5 April 2025
-
Net book value
At 5 April 2025
2,647,005
At 5 April 2024
2,586,069		 Improvements
to
property
£
558,900
-
-
558,900
-
-
-
-
558,900
558,900		 Furniture,
fixtures &
fittings
£
19,428
-
-
19,428
18,472
214
-
18,686
742
956		 Total
£
3,164,397
60,936
-
3,225,333
18,472
214
-
18,686
3,206,647
3,145,924

Property Details:

Land registry titles of the above property held are :

Birkin Lane: DY141974 - £708,679 Broombank Road: DY124348, DY232710, DY205074, DY218564, DY490215 - £226,246 Littlemoor: DY440293 - £816,935 Holmewood: DY522318, DY277046 - £1,009,000

14

Chesterfield Gospel Hall Trust

Notes to the financial statements For the year ended 5 April 2025

7. Analysis of net assets between funds 7.1 Current year

Unrestricted Designated
Restricted
Restricted		 Total Funds
Funds Funds
Funds
£ £ £ £
Tangible fixed assets 3,206,647 - - 3,206,647
Current assets 97,729 - - 97,729
Current liabilities (585) - - (585)
Non-current liabilities (100,000) - - (100,000)
Total funds 3,203,791 - - 3,203,791
7.2 Prior year
Unrestricted Designated
Restricted		 Total Funds
funds Funds
funds
£ £ £ £
Tangible fixed assets 3,145,924 - - 3,145,924
Current assets 211,937 - - 211,937
Current liabilities (15,052)
-		 - (15,052)
Non-current liabilities (265,000) - - (265,000)
Total funds 3,077,809 - - 3,077,809
Movement in funds
Current year
Realised/
Balance at
6 April
2024		 Incoming
resources		 Resources
expended
unrealised
gains and
losses		 Balance at 5
April 2025
£ £ £ £ £
Restricted funds
Fund A - - - - -
Fund B - - - - -
Designated Funds - - - - -
Unrestricted funds 3,077,809 244,695 (118,713) - 3,203,791
Total funds 3,077,809 244,695 (118,713) - 3,203,791

8. Movement in funds

15

Chesterfield Gospel Hall Trust

Notes to the financial statements For the year ended 5 April 2025

8.2 Prior year

Restricted funds
Fund A
Fund B
Designated Funds
Unrestricted funds
Total funds		 Balance at
6 April
2023
Incoming
resources
Resources
expended
Realised/
unrealised
gains and
losses
Balance at 5
April 2024
£
£
£
£
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2,167,897
955,621
(45,709)
-
3,077,809
2,167,897
955,621
(45,709)
-
3,077,809

9. Analysis of Cash and Cash equivalents

Unrestricted Designated Restricted Total Total
Funds Funds Funds Funds Funds
2025 2024
£ £ £ £ £
Cash in hand 86,583 - - 86,583 198,580
Notice deposits (less than
3 months) - - - - -
Overdraft facility repayable
on demand - - - - -
Other cash equivalents
(please specify) - - - - -
Total cash and cash
equivalents		 86,583 - - 86,583 198,580

16

Chesterfield Gospel Hall Trust

Notes to the financial statements For the year ended 5 April 2025

10. Transactions with related parties

The total aggregate amount of donations made by related parties is £25,160 (2024 : £37,630)

11. Post balance sheet events

Since the end of the accounting period, we have been preparing for a public consultation to ensure our proposals have the broad support of the residents in the area, prior to a proposed planning application which we expect to submit during the autumn of 2025. Should we be successful in our application, we will initiate the next stage of the project plan, including a thorough review of the financial aspects, especially the source of funds and responsible procurement.

12. Volunteers

Chesterfield 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.

17

Chesterfield Gospel Hall Trust

Notes to the financial statements For the year ended 5 April 2025

13. Comparative Statement of Financial Activities

Unrestricted Designated Restricted Total Funds
Funds Funds Funds 2024
Notes £ £ £ £
Income and endowments from:
Donations and legacies:
Collections 841,110 - - 841,110
Contributions from the 46,384 - - 46,384
congregation
Gift Aid donations 53,430 - - 53,430
Income tax refunds 13,357 - - 13,357
Donated services 4 - - - -
Payroll giving 1,340 - - 1,340
Legacies - - - -
Grants
Investments
Bank interest - - - -
Other
Profit on sale of assets
Total 955,621 - - 955,621
Expenditure on:
Charitable activities
Donations 4,499 - - 4,499
Support costs 4,931 - - 4,931
Direct costs 35,726 - - 35,726
Governance costs 5 553 - - 553
Total 5 45,709 - - 45,709
Net income/(expenditure) 909,912 - - 909,912
Transfer between funds - - - -
Net movement in funds 909,912 - - 909,912
Reconciliation of funds
Total funds brought forward 2,167,897 - - 2,167,897
Total funds carried forward 3,077,809 - - 3,077,809

18