Charity regtStr2ti0tt rtumber.. l 166827 Clifton Hill Gospel Hall Trust Annual Report and Financial Ststements for the Year Ended 5 April 2024
Clifton Hill Cospel H911 Trust Contents Reftrence and Administrative tktails Tntstees. Report 2to7 Independent Examinerfs Report Statement of Financial Activities Balance Sheet Iotoll Notes to the Financial Statements 12to17
Clifton Hill Gospel Hall Trust Reference and Administrative Details ch*irno Roger TIK>mson TrLLStees .' Scott Ridewood Murray Hopwood Roger Thomson Toby James Carron Michael Philip Heiherington Chlrity Registntion Number 1166827 Prlncipal Office 2 Metlf¢ Av¢nu¢ Carshalton Surrey SM5 4AQ Chris Pittock Hinton Abbott Accountants 2 Kingsdown Orchard Hyde Road Swindon SN2 7RR IDdepeDdent Examioer Page I
Clifton Hill Cospel Hall Trust Trustees, Report The trustees present the annual report together with the fancial Stateents of the chlty for the year ended 5 April 2024. The finan¢ial ststements have been prepared An accordance with the accounting policies set out on page 11-12 and ¢omply with the Trnst Deed and applicable law. Strueturej governaD¢e and wanxgement Governing document The charity is controlled by a deed of tnLsL and constitutes an unincorporated charity. The Clifton Hill Gospel Hall Tru51 is Constitutcd by a Deed of Trull dated 12th June 1982. atnend¢d by various Deeds and most r¢¢ently by De¢d of Variation dated 13th August 2014. The Trust was registered with the Charity Commission for England and Wales on 29th April 2016 under Charity Registration Number.. 1166827 Rteruitment and appointment of trneeS The name5 of ihe Trustees who serv¢d during the year and since the year end are set OUT on page l. None of the Tntee$, nor any person ¢onnected with them, received any remuneration OT expenses from the Chartty in the year ended 5 April 2024 (202i'. £nil). The Trust operates a Gospel hall and Trustees are clM)seTh from among the regular congregation of the hall. New Trustees are nominated by the existing TThstecs OT by the congregation and musi be appointed by unanimous resolution of the congregation. They are selected according to their skills and exp¢rien¢e and are ¢xp¢cted to use both in fjjrthering the objects of the Charity. Checks are made to ensure the Ttees, eligibility to act and incoming Tru5tces ar¢ made aware of their re5ponsibilitics by the existing Trusfres, who ¢nsur¢ that new Trusi¢es read the Trust Deed and relevant Charity Commission guidance. Wider network The Trustees maintain infornd links with similar charxties with a view io pooling experience considered usefvl in pursuing th¢ obje¢ts of the Charity. The Chartty also maintains particular links with Benhill Gospel Hall Trust. wtth which it shares members of its congregation. Risk management The Trustees have identified and reviewed the major risks to which the Charity is exp)sed and confirm that they have establish¢d 5ySt¢ms or proe¢dures to rnanage and mitigate those risks. Page 2
Cliftnn Hili finspel H211 Tru.qt Trustees, Report (continued) Objectives and activities Objecis and ainLS The charitable Purposes of ihe Chartty are the advancement of the Christian religton for the public benefil including by the rarrying on of th¢ s¢tvir¢ of God in arrordanre with the Old and N¢w 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 "Brcthrcn") and any other charit&ble purposes ¢onne¢ied with Brethren. The ¢or¢ do¢trin¢ of the Br¢thren and proper pro¢ti¢¢s in fiwtheran¢e of ¢eff3in aspects of do¢trin¢ are summaris¢d in two schedules to the Trust Deed. Public beftefil Members of the congregation participate in a programme of Street preachiDg and Gospel traets are provided free of charge by the Charity io such pr&herS to be handed out to interested members of the public. in.addition to street preaching, the tru also keeps in Contact with prison ¢hapl&ins to provide gospel tract sand bibles as required. Th¢ Trust also oper*es a programme of providing regular packs of nutritious food and gospel literature to homeles5 and needy persons through locaI charities or homeless societies. In carrying out this work. the congEall0rt considers itself to be living out its faith in practice. as particularly exemplified in the followng extract from the scbedule to the Trust Deed on livtng a Christian life.. Wc 5eck and arc encourngcd to livc ¢x¢mplary lives in all our relationships with others in lh¢ wider community (including fomier Brethren). tn accordance wtth the tea¢hings of Holy Scripture I l Tim 2'.2). • We regularly go out from our homes to preach on the streets. lo distribute Christian literature and engage with the wider community (inclLtding former Brethren} in order to present eiernAI salvaiion. available to all men by faith in Jesus Christ. (2 Tim 4-.2). We seek as members of th¢ publir to lead Christian lives os husbands aTrJ wives. parents. children. employers. employees and neighbours. (Col 3..22-25. Col 4=1). The preservation and protection of the famlly unit is fundamenial and children are priz¢d as a blessing fiom God. {Psalm 127'.J-S}. The elderly are valued members of the community. for whom both their family and the wider community are expected to care. Holy Scripbjre commands us to be good neighbours io others, and deal with all other people (including former Brethren) openly, honestly and fairly and consistent with these principles, we slK)uld gtve our time. talent5 and money to assist those in need in the wider community. in so far a5 reasonable given our abilitl¢S 8nd our available r¢sources. (Matt 7..12, Matt 22..39, Eph 4..281. Page 3
c.lifton Hill CTnspel Hall Truqt Trustees, Report (continued) TheTrusl¢¢s confirm that they have complied with their duty vnder section 4 of the Charities Act 2011 to have due regard to the Charity Commission's general guidance published by charities on publi¢ ben¢fiL Main activities gnd achievements The Trust provides and mainlains Gospel h4lls where relrgious m¢¢tirigs held by the local Brethren community. Detsils of the orioins, t¢a¢hings and Wdy of life of the Brethren can be found on the website wINw.plynwuthbrethren¢hristianchurch.org and in the schedules to the T1 Deed. The Trust's achiev¢mcnts this y¢ar have be¢n to obtain land for 2 new gospel halls needed due to congregation rowth and also shifting demographics of where members live. One projed is already underway and the other has been granted planning permission and we are finalising the transaction to purchase which was subject to obtaining planning permi55ion. Plans for Future Periods Despite the increased cost of energy, the trustees feel thai these increased costs are not Significantly impacting on the ability of ihe charity to continue as a going concern. Due to reason noted aiM)ve some of the property assets of the trust will be sold to fvnd the new halls and upgrades to existing properties. This will a150 allow the trust lo have a financial back in case of unforesttn expenses. Meetings Meetings held at the Gospel halls would nomially include the Lord'5 Supper (Communion), Gospel preachings. Bible readings and Bibl¢ addresses. Th¢re is a structured weekly schedule of meetings and. depending on the particular meeting, between 40 and 100 pcoplc nornially att¢nd th¢s¢ Oa$ln$. The meettngs are attended by the regular congregation and mosi are open to other properl). disposed visitors. The nolice board outside the Hall welcomes visitors and displays the tim¢s of Gospel preaching5, along with a telephone number for those seeking further inforn)ation or help. Gospel tracts, which are distributed by str¢¢t pr¢ach¢rs. also display this inforniatioD. Bibles and an extensive range of other Christian redding material are on display at the hall[s] and visitors are fr¢e to help themselves. Spreading the Gospel me&s*ge and the life of * Chriqtia The Gospel halls are a b&5e from which the regular congregation and others who attend the meetings are encouraged to spread the Christian Gospel. in word and dced. Mernbers of the congregation parti¢ipat¢ in a programme of street preaching and Gospel tracts are provided free of ¢twge by the Charity to such prea¢hers to be handed out to ittterested metnbers of the public. In addition to 5tr¢el preaching, members of the ngregation the trust actively supports the giving of food and other grocery it¢ms to lo¢al food bths. In Carrying out this work, the ¢ongr¢gation considers itself to be living out its faith in pracii¢e. particularly exemplified in the following extract from the schedule lo the Trust D¢ed on living a Christian life-. We seek and are encouraged to live exemplary lives in all our relationships with others in the widcr community (including fortner Brethren), in ac¢ordan¢¢ with the t¢achings of Holy Scripture (l Tim 2.2). Page 4
Clifton Hill Gospel Hall Trust Trustees, Report {continued} We regularly go out from our homes to preach on the streets. to distribule Chrislian literdture and engage with the wider community (including forn]er Brethren) in order lo present eternal salvation, available to all men by faith in Jesus Christ. {2 Tim 4.2). We sttk as m¢mb¢ts of the public to lead Christian lives os husbands and wives, parents. children, employers. employees and neighbours. (Col i'.22-25, Col 4:1)- The preservaiion and protection of the family unit is fundamental and children are prized as a blessing from God. {Psalm 127..3-5). The elderly are valued members of the community, for whom both their family and the wider community are expected to care. Holy Scripture commands us to be good netghbours to others, and deal with all oth¢r p¢opl¢ (in¢luding fornier Brethren) openly. honestly and fairly and consistent witb these principles, we should give our time, talents and money to assist those in need in the wider community. in so far &5 reasonable given our abilitics and our available resouices. (Matt 7".12, Matt 22-.39, Eph 4-28). Funding Funding is sought through gifts from the congregation and Gtft Aid is claimed on eligible donations. Funding is sometimes received from other charitable trusts with complcmcntary objectivcs. Fin*ntial review Financial position In thc y¢ar cndcd 5 April 2024. th¢ Trust had a deficit of £178 incoming resources over resources expended. Total voluntary income teceived this year was £37.J46 compated to £32,960 in ihe previous year. All funds held were unrestricted funds. Policy on reserves The Trustees have considered the level of reserves they wish to retain, appropriat¢ to th¢ ch2riWs needs, based on its size and the l¢vel of its financial Commitments. Th¢ Trust has no employees and its regular outgoings are minimal. The trnstees have decided to adopt a policy of maintaining enough reserves to cover njnning costs plus an allowance in case a need for utgent repairs or capÈtal expenditure should arise. All the expenses of the trust are being paid by Benhill Gospel Hall TnLSt. The congregation is kept regularly infonned as to particular needs for funds, and other relevant matters and ihe Trustees aim to ensure that the Charity will be able to ¢ontinue lo fulfil ils ¢harirabl¢ objectives even if th¢re is a lemporary $lM)rtfall in income or unexpected expenditure. by rdising a funds appeal to the congregation. Free reserves at the year end were £116,091. Page 5
Clifton Hill Gospel Hall Trnst Trustees, Report (continued) StAtement of Trustees. Responsibilities The trustees are responsible for preparing the trustees, report and the financial stat¢m¢nts in accordan¢e with the United Kingdom Accounting Standards (United Kingdom GenallY Ac¢ept¢d Accounting Practic¢). The law applicable to ¢hariti¢s in England & Wale5 requires the trustees to prepare financial statements for each finan¢ial 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 ihe Gharity for that period. In preparing these financial statements, the trustees are required to.. select suitabl¢ accounting poli¢ies and then apply them consistentty. observe the methods and principles in the Charities SOIIP. make judgements and estimate5 that are reasonable and PTudent; state whether applicable accounting standards have been followed, subject to any material departures dis¢losed and explained in the financial statements. and prepare the financial statements on the going concern basis unless it is inapproprial¢ to presu[ that th¢ ¢harity will coniinue in business. The trustees are responsible for kecpiDg proper accountlDg records that disclose with reasonable accuracy ai any time the financial posiiion of the charity and enable them to ensure that the financial statements comply with the Charities Act 201 I, the Charities (Accounts and Reports) Regulations 2008. and the provisions of the trust deed. They trustees are also responsible for saf¢guardin8 the assets of the charity and hence for taking re&sonable steps for the prevention and detection of frdud and oth¢r irr¢gulariti¢s. All tr3nsaction5 have been reviewed and approved by two trustees. The annual report was approved by the trustees of the charity on ................................. behalf b . and signed on its Page 6
Clifton Hill Gospel Hall Trust Trustees, Report (continued) Scott Ridewood Tntee MLI Tnjstee Roger Thomson Chaiman and trustee Toby James Carron Trustee Michael Philip Hetherington Tnjstee Page 7
Cliftnn Hili eynqpel HAII Tru8t Independent Examiner's Report to the trustees of CliftOD Hill Gospel Hall Trust I report to the trustees on my examination of the accounts of Clifton Hill Gospel H811 Tn1 for the year ended 5 April 2024. Responsibilities basis of report A5 the charity truslees of Clifton Hill Gospel Hall Trust you 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 Clifton Hill Gospel Hall TV5 accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicabl¢ Dir¢clions given by the Charity Commission under section 145(5Xb} 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 Commi55ion. An examination include5 a review of the accounting record5 kept by the charity and a comparison of the accounts presented with those re¢ords. It also in¢ludes wnsideration of any uDu5ual items or disclosures in the accounts. and seeking of explanations from you as TneeS concerning any such matters_ The pro¢edures undertaken do not provide all thc evidenc¢ that would be required in an audiL and consequently no opinion is given as to whether the ac¢ounts preseDI a'tThe 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 matter5 have come to my attention in connection with the euminaiion giving me ¢aw%e to believe that in any material respect.. accounting records were not kept in respect of Clifton Hill Gospel Hall Tnts¢ #s required by section 130 of th¢ 2. the accounts do not accord with those records. or 3. the accounts do not comply with the accounting requirem¢Dt5 concerning the fom] and content of accounts set out in th¢ Charities IA¢¢ounts and Reports) Reoulations 2008 other than any requirement that the accounts give a 'tru¢ 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 Cole¢t10n with the examination to which attention should be drawn in this report in order lo enable a proper understanding of the accounts to be reached. Hinton Abbott Accountants 2 Kingsdowm Orchard Hyde Road Swindon SN2 7RR Date.. 061,,195 Page 8
Clifton Hill Gospel Hall Trust Statement of Financial Activities for tbe Year Knded S April 2024 Unrestricted funds Totgl 2024 Note Income 4nd Endowments froM: Donations and legacies Investment income 37.346 1.844 37,346 1,844 Total incom¢ 39.190 39,190 Expenditure on: her expenditure (39,368) (39,368 Total expendiwre 39,3681 (39,368) Net expenditure 1178} {178) Net movement in ndS (1781 (178) RecoDciliation of funds Total funds brought fonvard 2,630.895 2,630.895 Total funds carried forward ?.630,717 Unrestricted funds 2.630.717 Total 2023 Note IDcorne and Endowments from: Donatiorts and legacies Invesim¢nt income 32.960 1,133 32,960 1.133 Total income 34.093 34.093 Expenditure on: Other cxpenditure Totsl expenditure {35,553} (35,553) {35.553J (35.5531 N¢t expenditure (1.4601 (1.4601 Net movement in lld$ (1,460} (1,460) Reconcilltion of funds TotÈl fjjnds broughi forward 2.632.355 2,632.355 Total fijnds carrted forward 2,630,895 2.630.895 All of the charity's activilies derive from continuing opernrions during the above two periods. The funds breakdow for 2024 is shown in note 7. The not¢s on pages 12 to 17 fonn an inlegrnl part of these financial statements. Page 9
Clifton Hill Gospel Hall Trust (Registration number: 1166827) Balance Sheet As at S April 2024 2024 2023 Note Fixed assets Tangible assets 2,514,626 2,467,527 Current asstts Debtors Cash at bank and in hand 3.015 114.275 2.682 166.686 117.290 169.i68 Creditors: Amounts filling dut within one year (1,199) (6.0001 Net current assets 116,091 163,368 Net asset5 2,630.717 2,630,895 Fuhds of the charity: Unrestricted income ndS UnTestri¢d funds 2,630,717 2,630,895 Total funds 2,630,717 2.630,895 Th¢ financial statements on pages 9 to 17 were approved by the trustee5. and authorised for issue on ..Z.I.Ic4nw.c! .knts...1.0.7.S.................. and signed on their behalf by: Scott Ridewood Murray Hopwo Trustee Roger Th0[ton Chaimlan and truste& Toby James Trus1¢¢ arron The notes on pages 12 to 17 form an integrnl part of these financial statements. Page 10
Clifton Hill Gospel Hall Trust (Registration number= 1166827) Balance Sheet as at 5 April 2024 (CODtiDued) Michael Philip Hetherington Trustee The notes on pages 12 to 17 form an integral part of these financial statements. Pag¢ll
Clifton Hill Cospel Hall Trust Notes to the Financial Statements for the Year Ended 5 April 2024 l Aecounting policies The financial scaiements have been prepared in accordance with Accounting and Reporting by Charities". Second edition of the Statement of Recommended Practice applicable to ¢harities preparing their ac¢ounts in accordaiice 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 rharity is steTling (£). The Trust meets th¢ definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction volu¢ unless otherwise ststed in the levant a¢¢ounting policy nole(s). 1.2 Income Donations are recognised in the year in which there is entitlement and probability of receipt and the amount can be ¢Vred with Teasonable Gertainty. Income is only d¢ferred when the charity has to fulfil conditions before becoming enlitl¢d to it 01 wher¢ th¢ donor has spe¢ified that the incom¢ is to be expended in a future year. Gift aid is added to the valu¢ of the doDation to which it relat¢s. t)onated setvices ar¢ re¢ognised as income and expenditure in the fin2ncial statements when organi5ations or individuals offer their services and support pro bono. The value of these donated services from Benhill Gospel Hall Trust is ronsider¢d to be equal ¢0 m¥rket value which would be paid w¢rt the s¢rvic¢ foTmally procured. This includes services paid for by other trusts. Invesknent income is accounted for on a Teceivable basis. 1.3 Expenditure Expenditure is included on an accruals basis. Liabilities are recogni5ed as soon as there is a legal or ¢onstru¢tive obligation committing the charity to pay out rcsources. Charitable activities comprise those costs directly attributable to the fulfilmeni of the charitable objects. 1.4 Gov¢man¢¢ 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. Governan¢¢ and support costs are allocated charithble aciivities on the basis of capacity used. 1.5 Tangible fed wets and depreciation Tangible fixed ass¢ts {costing more than £100) are slated at ¢ost less depre¢ia¢ion. Frtthold land is not depreciated. Depreciation is provided at rates calculated to wriie off the cosL less estima¢¢d residual value, of each asset over its expected useful life as follows.. Fixtures and Fittings 25 /• sts7iEht line The notes on pages 12 kn 17 fom) an integra] part of these finan¢ial slatements. Page 12
Clifton Hill Gospel Hall Trust Notes to the Financial Statements for the Year Ended 5 April 2024 (continued) 1.6 Taxation The Trust is a registered charity and is not liable to United Kingdom income or corporation t&x 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 Truslees to use for any purpose5 in furtherance of the trust's Charitable objects. Restricted funds arise from donations to the trust. which are made for a specific purpN)se. Restricted funds can only be used for the purpose for which ndS were given. Th¢r¢ are no restricted fithds this year. 1.8 Going concern Th¢ Trustees consider that there are no material uncertainties about the ¢hariry'S #bility to ¢onlinue as a going concern. 1.9 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 canying amounts of assets and liabililies within the next rcporting period. 1.10. Trustees, remuneration and expenses No Trustees received any rernuneratton or other benefits from an employmeni with the charity and no Trustees were r¢imbur5ed for expenses (2023= Non¢}. l. I l. Wages and salaries There are no employees (2023.. none}. 2 Income from doDatiOns *nd legacies Unrestrirted funds General Total funds Donations and legacies; Donations from individuals Donated s¢rvices and facilities from BenhAII GHT 50 37,296 50 37,296 Total for 2024 37,346 37,346 Totsl for 2023 32.960 32.960 The notes on pages 12 to 17 forn) an integral part of these financial ststements. Page 13
Clifton Hill Gospel Hall Trust Notes to the Financi21 Statements for the Yvar Ended S April 2024 (continued) 3 Investment income Unrestricted funds General Totil funds Interest receivable and similar income. Int¢rest receivable on bank deposits 1.844 1.844 Totgl for 2024 1,844 1,844 Total for 2023 1.133 1.133 4 Net in¢omingloutgoing resourees Net outgoing r¢sour¢¢s for the year include: 2024 21123 Depre¢iation of fJx¢d &ss¢ts Electricity A¢courktancy Telephone Insurance Water Legal fee5 Repairs & maintenance Sundry ¢xpens¢s Rates Cleaning Computer Sothvare & maintenance Bat& char8¢S Total 1,545 7,262 (1,050) 773 4,413 I,680 77 6.073 692 2.122 13.096 6.425 2,959 2,726 461 1,243 18,320 430 2,865 1.272 1245 48 35.553 39.368 The notes on pages 12 trj 17 forni an integral part of these financial statements. Page 14
Clifton Hill Gospel Hall Trust Notes to the Financial StatemeDts for the Year Ended 5 April 2024 (continued) 5 Trustees rernunerdtton 2nd expenses No trustees. nor any persons connected with them. have r¢c¢ived any remunerntion from the charity during the yur. 6 Tangible fixed a55ets Land and buildings Furniture and equipment Tol•l Cost At 6 April 2023 Additions 2,462,120 48,643 6,180 2,468,300 At 5 April 2024 2.510.76i 6,180 2.516,943 Depreciation At 6 April 2023 Charge for the year 773 1.544 773 1.544 At 5 April 2024 2.317 2.317 Net book value At 5 April 2024 2,510,763 3.863 2,514.626 At 5 April 2023 2,462.120 5.407 2.467,527 Land registry titles of the above property held are SY1333215 and SY496407. 7 Funds Balattee at 6 April 2023 llleoming resources Resources expended Balance at S April 2024 Unrestricted fullds General 2,630,895 39,190 (39,)68) 2.630.717 The notes on pages 12 to 17 lonn an integral part of these financial staternents. Pag¢ 15
Clifton Hill Gospel Hall Trust Notes to the Financial Statements for the Year EDded 5 April 2024 (continued) Balance at6 April 2022 Incoming resources Resources eipended Balance at 5 April 2023 Unrestricted funds General 2,632,J55 34,093 (35,553) 2,630,895 The notes on pages 12 17 forn an integral part of these financial ststements. Page 16
Clifton Hill Gospel Hall Trust Notes to the Financial Statements for the Year Ended 5 April 2024 (eontinued) 8 Analysis of net assets befveen fun(ts Unrestricted funds Gett¢ral Total funds at 5 April 2024 Tangible red assets Current &8sets Current liabilities 2514.626 117.290 {1,1991 2.514.6?6 117,290 (1,199) Total net ass¢ts 2,630,717 2,630.717 Unrestrirted funds General Totll funds at S April 2023 Tangible red assets Curr¢nt assets Current liabilities 2.467.527 169.368 {6,1)00) 2,467.527 169.368 (6,000) Total net assets 2,630,895 2,630,895 9 Analysis of net funds At 6 April 2023 Financing cash Ilows At 5 April 2024 Cash at bank and in hand 166,686 152,411) 114,275 Net debt 166.686 152,411) 114.275 10 Related party transactions There were no related party transactions in the year. The notes on pages 12 10 17 foTm an integrnl part of these financial statements. Page 17