Charity Registration t40: 1161971 The Mowbray Gospel Hall Trust Report of the trustees and unaudited financial statements Year ended 5 April 2024
The Mowbr3y Gospel H311 Tryst Contents Pages Referen and admlnistrative dets1s Report of the tru5tee5 3-6 Independent examinerfs report Statement of financial activtlies Balan sheet Note5 to the finanaal statements 10-15
The Mowbray Gospel HallTrust RÈferÉnce administratpm detaib For the year ended 5 ApTiI 2024 Charlty name The MowbrayGospel Hall Trust Regi5tEred charity number 1161971 Trustees Anthony J Drake (Chairl Marcus J Fentiman Roger F Marsh Christopher Norman Simon Drake Treasurer Anthony J Drake Prlndpal address 25A Churth Street ttle Shelford Cambridge CB22 5HG dependènt examiner Matthew Pettifer FCA Staffords Chartered Accountants Unit I Cambridge House Camkx)ro Bu5ines5 Park oakiton Road Girton Cambridge CB3 CQH Bankers National Westminster Bank PLC Cambridge, Market Street lE1ter Customer servi Centre 11 Westem B(MJlevard Bede Island LE2 7EI
The Mowbray lknspel Hall Trust Rewt of theTru5tees Forthe year ended 5 April 2024 The Trustees present their report along th the finanaal statements of the Charity for the year ended 5 April 2024. The financial Statements have been prepared in accordan with the accounting policies set out on page 10-11 and comply with the Tntst Deed and apICable law. StnKtUTei governance ond management Govemlng dotumÈnt The Charity is an unincorporated tNstconstituted bya Deed of Trust dated 13 October 1982. most recently amended by Deed of Variation dated 15 August 2014. The Trust was registered with the Charity Commission for England and Wales on 3 June 2015 under Charity Re8istratlDn Number: 1161971. Recruitment and appolntmentof new tru5tee$ The names of the Trustees who served during the year and since theyear end are set out on page 2. None of the Trustees, nor any person connected with them, recetved any remuneration ur expenses from the Charity in the year endèd 5 Awil 202412023= £nill. The Trust operates a Gospel hall and Trustees are chosen from among the regular congregatSon of the hall. New Trustees are nominated by the exi5tir¥ 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 objerts of the Charity. Checks are madè to ensure thè TTUStees' eligibility to act and inctsming Trustees are made aware of their responsibilities by the existing Tru5tee5. who ensure that new Tru5tee5 read the Trust Deed and relewdnt Charity Commission guidance. Wider network The Trustees maintain informal links with mIlar charities th a view to pooling experiente considered useful In pursuing the objects of the Chartty. The Charity also maintains particular links with Radegund Gospel Hall Trust, with vthich it share5 members of its congreiab.on and pay5 bi115 on behalf of that Trust. Rlsk management The Trustees have identified and reviewed the major risks to which the ChaTity is exwised and confirm that they have e5tsbli5hed systeTns or procedure5 to manage and mtbgate those risks. Objectivesand acthiltles Objertives and aims The charitsble purposes of the Charity are the advantrment of the Christian religion for the public benefi( including by the carrying on of the service of God in accordance with the Old and New Testaments of the Hgly BilAeas followed by those Christiansforming partof theworld-widefellowship known a5 the PlymDUth Brethren Christian Church (the -Brethren-l and any other charttable purposes connected with Brethren. The core doctrine of the Brethren and proper prartices in furtherance of certain aspects of doctrine are 5umrnarised in schedules to the Trust Deed. Public beneflt The Trustees conffmi that they have complied with their duty under section 4 of the Charities Act 2011 to have due regard to the Charity Commis%on's general guidance to charitie5 on public berheftL
The Mowbray Gospel Hall Trust Report of the Trustees For the year ended S April 2024 Pubuc benefit {cont.) The trust Supports a separate trusL the Rapid Relief Team IRRT), by providing vdunteers from the congregation to work on Ioc31 and national charitable initiativès. Examples of these during the year were- Pxcking food boxès for Ukrèine. Supporting Arthur Rank Hospi in their Christma5tree collection campaign. Supported Cambridge United in their CEO Sleepout for Homeless. Supported Landaid in thèir CEO slèepoutforhomèless. Stsff appreciation day at CUH h05Pital5. Ongoing SUPPOrt for Spinney Primary School with RRT Earfy rd learning ProgramTne Donated Food boxes and Ba Care packs to Meadows Community Centre Member5 of the congregation preach the gospel on the street of Cambridge and some of the surrounding towns. Approximately 300 gospel tracts were given out during the year. Main activities and athievements The Trust provides and maintains a Gospel hall Whe religious meetings a held by the local Brethren ommunity. Detai15 of the origins. teaching5 and way of life of the Brethren can be found on the web51te- I mouthbrethrenchristianchurch.or and in the schedules to the Trust Deed. The Tru5Vs main achievement this year has been continuing to open the hall to the congregation and visitors and encouraging good works by them which benefft the wider community. as described below. Plans for FUre Perlods Despite thè inueased cost of energy, the trusteesfeel thatthese increased costs are notsignTficantly Impacting on the ability of the charity to continue as a going concern. Meettngs Meetings held at the Gospel Hall would normally include the Lord's Supper Icommunionl. Gospel prezchings, Bible readings and Bible addresses. There is a Struttured wèekly sthedule of meeti$ and. depending on the particular meeting, between 50 and IC(I people nomalty attend these occasion5. The meetin85 are attended by the regular congregation, and most are open to other properly disp05ed visitors. The notice board outside the H311 welcome5 Visltors and displays the time5 of Gospel preachings, along with a lephOne number for those seeking further infom3bon or help. Gospel tracts, which are distributed by street preacheT5, also display this information. Bible5 and an extensive range of other thristian reading material a on display at the halllsl and visitors are free to help themselves. Spreading the Gospel message and the Ife of a Chrfstian The Gospel h211 is a base from which the regular congregation and other5 who attend the meetings are encouraged to spread the Christian Gospel, in word and deed. Member5 of the congregation participate in a programme of street preathing and Gospel tracts are provided free of charge by the Charity to such rKeathers to be handed out to interested members of the public.
The MowbrayGospel Hall Trust Report of theTrustees For the year ended 5 Aprl 3)24 In addrtlon to street preachi members of the corEregation maintain links with prison chaplains to provide Christian literature. The Trust also operated a programmè of providing regular packs of nutritious food and gospel literature to homele55 and needy persons through local charities or homeless societie5. In carryin8 Outthiswork, the congregation considers itself to be living(xrtitsfatth in practice, a5 particularly exemplified in the following extratt from the sthÈdule to the Trust Deed on living a Christian life: We seek and are encouraged to live exemplary INes in all our relationships Wlth others in the wider community (including former B1hrenI. in accordan with the teachings of Holy Scripture11 Tim 2=21. We regularly go out from our h)mes to preach the streets. to disrrlbute Chrlstian1Sterature and engage with the wder community lindudingformer Brethren) in orderto present eternal salvation, available to all men by faith in Jesus ChrisL12 rim 4=21. We seek as members otthè public to lead Christian lives as husband5 and wives, parents, children, employers. employees and neighbours. Icol 3-22-25, Col 4..11. The preservation and protection of the family unit is fundamentsl and children are prizèd as a blessing from God. (Psalm 127..3-51. elderfy are valued members of tl)e community, for whom both their family and the widercommunityare expected to care. Holy Scripture command5 US to be good neighbours to others, and deal with all other people (including former Brethrenl openly. honesily and fairly and consisient with these principles, we should give our time. talents arKI money to assist those in need in the wider community. in so far Bs reasonable given our abilities and our aVailae restsjrces. Imatt 7=12. Matt 22..39. Eph 4..28I. Fundln Furlg is 50ughtthrough giftsfrom the congEall0n aThJGiftAid isclaimedon eligible donations. Funding is sometimes received from other tharitable trusts with complementary objectives. Flnandal revkw Financial wsition In the year ended 5 April 2024. the Trust had 3 modest surplus of incoming resour over resources expended. Total voluntary income received this year was £135.770 compared to £320.398 in the previous year. RèsÈrvès pollry The Trustees have considered the level of reseNes they wish to retain, appropriate to the charity's needs, based on its size aTKI the level of its financial ¢i)mmiiments. The Trust has no employees and its regular outgoings are minimal. Accordingly, the Trustees have decided to adopt a policy of maintaining no significant reserves. The cOngEatIon is kept regulady irrformed asto particular needs forfunds, and other relevant matters and the Trusteès 3im to ensure that the Charity will be able to continue to fvlfil its haritsble objective5 even if there is a temporary shortFall in income or unexpetted expenditure, by rai&ng a funds appeal to the congregation. Free reserves at the year end were £NIL12023- £NILI.
The Mowbray Gospel Hall Trnst Rèport ofthe Trustees For the year ended S April 2024 Staten*nt of TNstee< responsibilities The trustees are responsible for preparing the Trustees. Annual Reporr and the financial statements in accordance with applicable law and United Kingdom ACCting Standard5 (united Kingdom Generally Accepted Accounting Practi1. The law apltale to thèrities in England & Wales requiresthetrusteesto prepare finanoal statements for each financial year which give a true and fair view of the state of affair5 of the charity and of the incoming resource5 and application of resources of the charityforthatperiod. In preparing thesefinancial statements, the trustees are required to.. select suitable accounting wlicies and then apply them consi5tenty,' observe the methods and principles in the Charities SORP IFRS 1021.. make judgéments and estimates that are reasonable and prudènt- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the finanaal statements: prepare the financial statements on the going COTrrn basis unless it 15 inappropriate to presume that the charity wll continue in operation. The twstees are respk)nsible for keeping proper accourrting record5 that disdose with reasonable a¢curacy at any time the financial position of the thartty and enable them to ensure that the financial statements comply with the Charitie5 Art 2011, the Charitie5 (Accounts and Reports) Regulations 2(8 and the provisions of the trust deed. They are also responsible for safeguarding the a55ets of the charity and hen for taking reasonable steps for the prevention and detection of fraud and other irregularitie5. All transactions have been reviewed and approved by two trustees. On behalf of the BoaTd= MrADrake Trustee Date.. ......
The Mowbray Gospel Hall Trust Independent examinerfsreportto the trustees For the yearended S April 2024 I report to the tnjstees on my examination of the accounts of the The Mowbray Gospel Hall Tiust for the year ended 05 April 2024. RESPECTIVE RESPONSl8iunES C* TRUSTEES AND EXAMINER The charity's truslees are iesponsible for the preparation of the accounts in accordance with the requirements of the Charities Act 20111.the ACVI. I report in respett of my examination of the Trusvs accounts carried out under section 145 of the 2011 Act and in carrying out my examination I havefollowed all the èpplicable Directions given by the Charitv Commission under settion 14515llbl of Acl. BASIS OF THE INDEPENDENT EXAMINER'S REPORT My examin3tion wa5 carried out in accordance wtth the General Direction5 given by the Charity Commission. An examination indudes a rewew of the accounting record5 kept by the charity and a compariscffi of the accounts presented with tlKJse records. It also indudes consideration of any unusual items or di5closure5 in the accounts, and seeking of explanations from you as Trustees conceming any such matters. The procedures undertaken do not piovide all the eviderbce that would be required in an audit, and consequently no opinion 15 given a5 to whether the ac(x>unts present a Yrue arhd fair view, and the report is limited to those matters set out in the ststements below. INDEPENDENT EXAMINER'S STATEMENT Since the Charivs gross income exTreded £250.tOJ your examiner must be a member of a body listed in sertion 145 of the Act. I confirm that l am qualified to undertake the examination because l am a member of the lTrstitute of Chartered Accountants in England and Wales, which 15 one of the Ited bodies. I have completed my examination. I confirm that no material matter5 have come to my attention in connection with the examination Eiwng me cause to believe that in any material respert.. l. Attounting records were not kept in respect of the Trust as required by section 130 of the Act,. or 2. The accout)ts do not accord with th)se records.. or 3. The acctsunts do T¥)t comply with the applicable requlrements conceming the form and content of accounts Set out in the Charities IAccounts and Report51 Regulation5 2(X)8 other than anv requirement that the accounts give a 'true and fairvieW which is not a matter considered as part of an independent examination. I have no conrn$ 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. Matthew Pethfer FCA Staffords Chartered Acctants Unit I, Cambridge House Camboro Business Park Girton, Cambridge. CB3 (H.
The MovAJray Ggspel Hall Trust ststement of th)anclal acthiftSes For the year ended S April 2024 REStrthd Total Trjnds 1014 Totsl Fwd5 2021 Incomeand endowm2rtsfrLM: Contributions from the cmgregatlon GIftd donations Inctynetsx refunds Payroll gNin Inve5ttnents Bar interest 123.198 267.104 405C 10,285 2504 L970 1722 1.970 10) loo Intemtnents 27.31X) Tirtal 143,670 143.670 347.731 Expendhweon: CIxTrftgbleortlvhle5 Running netinB rooms Ccfiference c05t5 lrtermenis Insur3nce Legal prof#sional fees Independent Examinelsf Repair5 and rnaintenance Pl3nt and machinery Ct of dcatEd5eryiCes Grants 10.014 10.014 21.353 3.527 1311 3.363 3.527 1311 S.948 2,085 4,193 LW2 5,887 L445 35.1 455.796 9.087 n,914 71.914 531PAX) Net incornelleyrbJibJrÈl (1859) Trark5fer between funds NÈt mtrlemertln fund$ n.756 of fund5 Total lunds broughtforward 673,298 673.298 858,367 Totsl I%rrIed fThward 745,054 745P54 The notes on pages 10 to 15 fom) part of these financial statements. All of the above activities are cla55ed as continuin8 and there are no gains and105se5 Other than those included al)ove.
The Mowbray Gospel HallTrust Balance Sheet For the year ended 5 April 2024 2024 Flxed assets Tangible fixed assets 746.333 745,617 Investments 100 746.433 745.717 Current assets Debtors.. Prepayments and accrued Income Other debtors Cash at bank and in hand 1.487 1,970 104.588 1.375 12,235 71,387 108,045 84.994 Current Ilab115tles Creditors.. 3rn0unts frdllirE due within one year= Other credit5 Loan Accruals and deferred income 2.199 105.348 1,877 109,424 707 155.348 1,358 157,413 Nèt current Iliabilitiesl 11.3791 172,4191 Totsl a55ets less current liablitiÈs 745.054 673,298 Credittys- amounts falling due after more than one year. Loan Net assets 745,054 673,298 Fund5 Unrestricted income furKI Restricted fund5 745.054 673.298 Totsl funds 745,054 673.298 The unaudited financial stalementswere approved and aLrthori5ed for i55uÈ by theTrustee ofthe Mowbray Gospel Hall Trust on 2025 and signed on their behalf by MrADrake Trustee The n()te5 pages 10 to 15 fomi part of these financial statements
The Mowbray Gospet H3llTrust Notes to the FinarKlal Statements For the year ended 5 Aprll 2024 Accountkng pollcles 8a5is of preparation firbancial Statements The finarKial statements have been prepared in aCtt)rdan with AcCnting and Reporting by Charitie5: Second edition of the Statement of Recomrnended Prti applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFFLS 102) issued in Ottober 2019. the Financial Reporting Standard akwlicable in the United Kingdom and Republic of IreLind IFRS 1021, and UK Generally Accepted Practice. The functional currency of the charity is steding (£1. The Trust meets the definttion of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at histori(al cost or transacbon value unless othèrwise ststed in the relevant atcounting poliry notds). Income Donations are recognised irh the year in which there 15 entitlement and probability of receipt and the amount can be measured with reasonable rtainty. IncornÈ is onlydefÈrred when the charity has to fulfil conditions before becoming entitted 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 sèrvites are rec(Enised as income and expenditure in the financial statements when organi5ations or indiwduals offertheir ser5 and supwt pro bono. The value of these donated serViS to the Mowbray Gospel Hall Trust is considered to be equal to market valLJe which would be paid were the serVifOrMaI procured. Thi5 ithdudes services paid for by other trusts. Investment intomè is aCCted for on a receivable basis. Expenditure Expenditure 15 inclLsded on arb accruals basis. abIlItieS 3re recogni5ed as soon as there is a legal or constructive obligation tommittingthe charityto pay out resour. Charitsble actlvities comprsse those costs direcdy attributable to the fullilment of thè ch8ritable objects. Govemance and support costs Support costs have been allated between govemance costs and other 5UPPOrt CDSts. Governance costs comwise all c95ts involving the public atcountability of the charity and cost5 related to statLrtory requirements. Governance and support costs are allocated to charitable aQivitie5 W the basis of c3paoty used. Tangible fixed a55ets and depreciation Tangible fixed assets (costing more than £l(Kll are stated at cost less depreciation. Freehold land is notdepreuated. Depreciation is provided at rates calculated towrrte off the cosL less estimated residu31 value, of each asset over its expected useful life as follows: Freehold building5 Temporary Iiuildin8S FixturÈs and Fittings not dèpreciated 20% straight line IO% straight line 1Q
The Mowbray Go51 HallTrust Notes tothe Flnanclal Statements Forthe year ended 5 Aprll 2024 Taxation The Trust is a registered charityand is not liable to Untted Kin8dom income or tonx>ration tax on charttable activities, provided income falls within the charitsble exemptions and is spent on charttsble purposes. Funds The Beneral unrestricted fund is free for the Trustee5 to useforany purposes in furtherance of the trusys charitable objects. Restrirted fund5 arise from donations to the trusL which are made for a specÉfic purpose. Restricted funds can only be used for the purpose for whith funds were given. Preparation of consolidated financial Matements The Charity does not have a trading 5ub5idiary I has a trading subsidiary that has been dormant throughout the period and there 15 requirementto prÈpare consolidated accounts Going concern The Trustees consider that there are material uncertainties abDUt the Charis ability to ontinue as a going conrn. i.io Significant estinte5 and judgements The ttustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material a¢fJu5tmerttto the carrying amounts of 3S5et5 and liabilibes within the next reporting period. Trustee< remuneration and expenses No Trustee5 received remuneration or other benefits from an èmployment with the charity and no Trustees were reimbursed for expenses12023'. None). Wages and salaries There are no emFdoyees12023: nonel. Donated seNJces Donatedto.. 24 2023 Causeway Gospel Hall Trust Radegund Gospel Hall Trust 396 34,695 40.560 40.560 35,091 Grants Gronts to: 2024 2023 Radegund Gospel Hall Trust 455,796
The Movlbray Gospel Hall Trust Notes to the Flnanclal Statements For the year ended S April 2024 455,796 Resource5 expended Meeting Rooms Other tharitable attlvltles r1m5 tharitable activities 2024 2023 Dlrect tosts Suppurt Costs Govemance 61,646 5.674 3.526 65,172 5.674 519.572 6,278 l.(K12 5,948 $25,520 6,278 1,Th)2 3.526 71.914 526,852 5,948 532.800 Governancè costs include £1.06812023- £1,IK)21 in re5pertof independent examinerfs fees. Taryible fixed assets Freehold Property ond Refvrbishment Temporary bulldlngs trik11Tr Furniture, fixtures & ffttings Totsl Cost Brought forward at 6 April 2023 Additions 741.283 SS.396 796,679 At 5 Aprll 2024 743.083 55.396 798,479 DeprÈdaYon Brought forward at .6 April 2023 Charge forthe year 51,062 51,062 1,084 1.084 At5 4)rf12024 52,146 52,146 Net book value At 5 April 2024 743.083 3.250 746,333 At 5 Aprll 2023 741,283 4,334 745,617 Property Detalls: Land registry titles of the above property hèld are CB145766. 12
The Mowbray Gospd HallTrust Notes to the Financial Statements For the year ended 5 April 2024 Investments Shares In Group Undertakings At 5 April 2023 and at 5 April 2024 l(MJ Net bookvalue At 5 April 2023 and at 5 April 2024 Ic The inveslments comprtse 100% ofthe Sha cr4)iial ofmowbray Contracts Ltd, company number 09273757. There were no irNeslment asscts oubidc the UK The trusleos have tsken adVane of the exemFlion uThJer secl4)n 139 dthe Charities Act 2011 not to prepare Consolida accounts. Analysls of net assets belween funds Current year Unrestrkted Fd5 Restrirted Funds Tot31 Funds Tangible red assets Current assets Current liabilities 746,433 108,045 1109.4241 746.433 108.045 {109.4241 Total funds 745,054 745,054 7.2 PrForyeor Unrestricted funds Total Funds funds Tangible fixed assets Current assets Current liabilities 745,717 745.717 84.994 1157.4131 1157.4131 Total fvnds 673.298 673,298 13
The Mowbray Gospel HallTrv5t Notes to the Flnanclal Statements For the year ended 5 Aprll W)24 io. Movement in fur¥Js 10.1 Currentyeor Reali5ed/ unrealised kncomlng Resources gains and Balance at 5 rÈsoU*S ¥iènded losses April 2024 B•knce at 6 April Restricted funds -Designatrd FurKIs Unrestricted funds 673,298 143,670 171,914) 745,054 Total funds 673.298 143.670 17L914) 745.054 Realisedl unrèaknsed InmIng Resource5 gains and Balance at 5 resources experbded losses Jlpril 2023 Prioryeur3 Balance at 6 April 2022 Restritted funds Designated FurK15 Unrestricted lunds 858.367 347.731 1532,8(Kil (S32.8 673,298 Total funds 8S8.367 347.731 673.298 ii. TransactlonsvAth related parties Simon Drake la trustee of the charity) is an owner of Armada, from which MovA)ray Gospel Hall TTU5t procured services totslling £503 {2023= £I.C) and received donations of £3,82512023'. £1,275). Roger Marsh la trustee of the charity) is a director of Granta Pr¢xessors Ltd. from which Mowbray Gpe1 Hall Trust procured Servi totalling £nil 12023.. £8131 and also a director of Granta Automation Ltd, from which Mowbray Gospel Hall Trust procured seNces tot311ing £nil 12023.. £2911. Anthony Drake la trustee of the charity) is a dirtttor of Accord Ltd, from thich Mowbray Gospel Hall Trust received donalion5 Of £nil {2023.. £150.LKKJI. Marcus Fèntiman la trustee ofthe charity) is an owner of m£inleY5, from which Mowbray Gospel Hall Trust recwved donations of £6.(Kffj12023= £6.(KKII. DuTirig the year, Mowbray Gospel Hall Trust received donations of £48012023.. £11,1301 from Trustees and relative5 of Trustee5. Three trustees were 1mbur5ed for expenses totalling £nil 12023: £3,115) in the year. 14
The Mowbray Gospel Hall Trust Notesto the Flnartlal Statements For the year ended 5 Aprl 2024 Volunteer5 The Mowbray Gospel Hall Trust relie5 entirety on volunteers to carry out the management, administration and general Maintenan work. The Trust has no paid staff or paid Trustees. Comparatwe Statementof Financial Actrvit tw•ted Ilestrieted Total Fwd5 InLomeand endoMnMtsfy'. tr5butl0 fromthe congregati Gift &id dDnatlc Inc(¥netsx rgtur¥J5 P3yrdl EniinE 267.104 267,104 10,28S 10,285 68n intsrest 33 Interrytnts 27.3LK Z7,3ry) Total 347.731 347.731 ExpendituTÈ•Ir. RunnTng Tlleeting rDDm5 Interfflents Insurance ie8al profeS5n31fes Inde*ndent ExamSnerfslee Repairs and maitrtenance Plant and Machinery C05t of dunatedSeKes Grants 21.353 21.353 5.948 4.193 4,193 5.887 5.887 35.091 455,796 35.CBI 455,796 Total 532. 5318 Plet IncomeAexpen¢fknrel 1185wI Tr3nsFer betWeentd5 Net movernent tnfun¢is 1185JJ69) Reconthiatlon ultsnd5 Tothl fu5 brougknt forward 858,367 Total fvnd5¢arried forw¥d 673.29¥ 15