Charity Registration No: 1166842
Eastbrook Gospel Hall Trust
Report of the trustees and unaudited financial statements for the year ended 5th April 2022
Eastbrook Gospel Hall Trust Contents
Pages
| 1. | Reference and administrative details |
|---|---|
| 2.-5. | Report of the trustees |
| 6. | Independent examiner's report |
| 7. | Statement of financial activities |
| 8. | Balance sheet |
| 9.-12. | Notes to the financial statements |
Eastbrook Gospel Hall Trust Reference and administrative details for the year ended 5th April 2022
| Charity name: | Eastbrook Gospel Hall Trust |
|---|---|
| Registered charity number: | 1166842 |
| Trustees: | Mr George Critchley (Appointed 10.8.21) |
| Mr Alan Charles James (Resigned 10.8.21) | |
| Mr John James (Appointed 10.8.21) | |
| Mr Paul David James (Resigned 10.8.21) | |
| Mr Rolfe James (Appointed 10.8.21) | |
| Mr Gerry Marsh (Appointed 10.8.21) | |
| Mr Chester William White (Chair) | |
| Treasurer: | Mr Alan Charles James |
| Principal address: | Greenmantle |
| 25 Linersh Wood Close | |
| Bramley | |
| Surrey | |
| GU5 0EG | |
| Independent examiner: | Julian Remmington |
| 4cast | |
| Heritage House | |
| Woodside Lane | |
| Bell Bar | |
| Herts. | |
| AL9 6DE | |
| Bankers: | NatWest Bank |
| 39 The Borough | |
| Farnham | |
| Surrey | |
| GU9 7NP | |
| Solicitors: | Mr Kaldip Bhatti |
| KB Solicitors & Notary Public | |
| Venture House | |
| 2 Arlington sq | |
| Bracknell | |
| Berks | |
| RG12 2PY |
Page 1
Eastbrook Gospel Hall Trust
Report of the trustees for the year ended 5th April 2022
The trustees present their report along with the financial statements of the Charity for the year ended 5th April 2022. The financial statements have been prepared in accordance with the accounting policies set out on page 9 and comply with the Trust Deed and applicable law.
Structure, governance and management
Governing document
Eastbrook Gospel Hall Trust is an unincorporated trust constituted by Deed of Trust dated 4th December 1982, most recently amended by Deed of Variation dated 12th August 2014. The Trust was registered with the Charity Commission for England and Wales on 29th April 2016 under Charity Registration Number: 1166842.
Recruitment and appointment of new trustees
The names of the Trustees who have served during the year and since the year end are set out on page 1. None of the Trustees, nor any person connected with them, received any remuneration or expenses from the Charity in the year ended 5 April 2022 (2021: £nil).
The Trust operates three Gospel halls and Trustees are chosen from among the regular congregation of the hall. 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 Trustees of similar Trusts with a view to pooling experience considered useful in pursuing the objects of the Trust. The trust maintains particular links with the Shepherdsmead 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 trust has the following charitable purposes:
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.
Page 2
Eastbrook Gospel Hall Trust
Report of the trustees for the year ended 5th April 2022
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.
Main activities and achievements
The Trust provides and maintains three 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.
A new property was purchased in January 2020 in Godalming as a potential hall for the congregation, and work has been on-going to design and obtain planning permission to build a suitable hall on this site.
Plans for future periods
The Trust plans to continue all the current activities.
The trust plans to take on the ownership of more halls from affiliated trusts and therefore increase the number of trustees from 3 in due course.
With the commencement of lockdown restrictions in the UK the trust ceased using the gospel halls It operates. During the financial year, restrictions were eased sufficiently to allow the congregation to use the gospel halls for the Lord’s Supper (Communion). The use of the rooms was conducted in a manner which always complied with the government guidance, and the trust intends to continue using the rooms when it is safe to do so. The trustees do not consider that the Covid-19 pandemic will have any effect on the ability of the trust 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 100 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 Halls welcome 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, the trust also keeps in contact with prison chaplains to provide gospel tracts and bibles as required. The Trust also operates a programme of providing regular packs of nutritious food and gospel literature to homeless and needy persons through local charities or homeless societies.
Page 3
Eastbrook Gospel Hall Trust
Report of the trustees for the year ended 5th April 2022
Objectives and activities
Spreading the Gospel message and the life of a Christian contd.
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:
-
We seek and are encouraged to live exemplary lives in all our relationships with others in the wider community (including former Brethren), in accordance with the teachings of Holy Scripture (1 Tim 2:2)
-
We regularly go out from our homes to preach on the streets, to distribute Christian literature and engage with the wider community (including former Brethren) in order to present eternal salvation, available to all men by faith in Jesus Christ. (2 Tim 4:2).
-
We seek as members of the public to lead Christian lives as husbands and wives, parents, children, employers, employees and neighbours. (Col 3:22-25, Col 4:1).
-
The preservation 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 neighbours to others, and deal with all other people (including former Brethren) openly, honestly and fairly and consistent with these principles, we should give our time, talents and money to assist those in need in the wider community, in so far as reasonable given our abilities and our available resources. (Matt 7:12, Matt 22:39, Eph 4:28).
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 5th April 2022 the Trust had a surplus of incoming resources over resources expended. Total voluntary income received this year was £50,226 and £6,546 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. This is based on the charity's size and the level of financial commitments. The Trustees consider that no reserves policy is needed as expenditure is very minimal and infrequent. 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.
Free reserves at the year end were £3,743. Any shortfall will be met by The Shepherdsmead Gospel Hall Trust
Page 4
Eastbrook Gospel Hall Trust
Report of the trustees for the year ended 5th April 2022
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 & 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:
-
a) select suitable accounting policies and then apply them consistently;
-
b) observe the methods and principles in the Charity SORP (FRS 102);
-
c) make judgements and estimates that are reasonable and prudent;
-
d) state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
-
e) prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
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:
Chester W White
Date
Page 5
Eastbrook Gospel Hall Trust
INDEPENDENT EXAMINER'S REPORT ON THE FINANCIAL STATEMENTS
Report to the trustees of Eastbrook Gospel Hall Trust on the financial statements for the year ended 5th April 2022 set out on pages 7 to 12.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Basis of independent examiner's statement
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking of explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view ' and the report is limited to those matters set out in the statements below.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
Accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
The accounts do not accord with those records; or
-
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.
Signed: Date:
Name: Julian Remmington
4cast, Heritage House, Woodside Lane, Bell Bar, Herts., AL9 6DE
Page 6
Eastbrook Gospel Hall Trust Statement of financial activities (including income and expenditure account) for the year ended 5th April 2022
| NOTES Incoming and endowments from: Donations and legacies: Collections Contributions from the congregation Gift Aid donations Other donations Income tax refunds Donated services 4. Payroll giving Grants received 5. Legacies received Investment income and interest Bank interest Other income Profit/loss on sale of assets Total Expenditure on: Charitable activities Running of meeting halls 6. Wider community outreach Cost of donated services 4. Transfers to trusts with congruent objectives Other costs Governance Computer costs Legal & professional costs Independent Examiner's fee Bank charges Other Profit/Loss on sale of assets Total Net income/(expenditure) Gains/(losses) on revaluation of fixed assets Net movement in funds Reconciliation of funds Funds at 6th April 2021 Total funds at 5th April 2022 8. |
Unrestricted Funds £ - - - - - 13,061 - 37,165 - - - 50,226 28,925 - - - - - - 600 - - 29,525 20,701 - 20,701 1,005,191 1,025,892 |
Restricted Funds £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - |
Total Funds 2022 £ - - - - - 13,061 - 37,165 - - - 50,226 28,925 - - - - - - 600 - - 29,525 20,701 - 20,701 1,005,191 1,025,892 |
Total Funds 2021 £ - - - - - 6,546 - - - - - |
|---|---|---|---|---|
| 6,546 | ||||
| 23,991 - - - - - 96 - 672 - - |
||||
| 24,567 | ||||
| 18,021 - - 18,021 - 1,023,212 |
||||
| 1,005,191 |
The notes on pages 9 to 12 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.
Page 7
Eastbrook Gospel Hall Trust Balance sheet As at 5th April 2022
| NOTES Fixed assets Tangible fixed assets 7. Current assets Debtors: Prepayments & 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 Net assets Funds Unrestricted funds Restricted funds Total Funds 9. |
2022 £ £ 1,022,149 1,022,149 716 4,477 5,193 - 1,450 1,450 3,743 1,025,892 - £ 1,025,892 1,025,892 - £ 1,025,892 |
2021 £ £ 992,680 992,680 557 12,637 13,194 - 683 683 12,511 1,005,191 - £ 1,005,191 1,005,191 - £ 1,005,191 |
2021 £ £ 992,680 992,680 557 12,637 13,194 - 683 683 12,511 1,005,191 - £ 1,005,191 1,005,191 - £ 1,005,191 |
|---|---|---|---|
| 992,680 12,511 |
|||
| 1,005,191 - |
|||
| 1,005,191 | |||
| 1,005,191 - |
|||
| 1,005,191 |
The unaudited financial statements were approved and authorised for issue by the Trustees of Eastbrook Gospel Hall Trust on / / and signed on their behalf by
Chester W White Trustee
The notes on pages 9 to 12 form part of these financial statements
Page 8
Eastbrook Gospel Hall Trust Detailed statement of financial activities Notes to the accounts for the year ended 5th April 2022
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 Eastbrook 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. As there are no staff or offices the Trustees have agreed to allocate all such costs to Governance costs.
1.5 Tangible fixed assets and depreciation
Tangible fixed assets (costing more than £150) 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:
Building refurbishments 2% - Straight line method Fixtures and Equipment 10%- Straight line method
1.6 Taxation
The Trust is a registered charity and is not liable to United Kingdom income or corporation tax on charitable activities, provided income falls within the charitable exemptions and is spent on charitable purposes.
1.7 Funds
The general unrestricted fund is free for the Trustees to use for any purposes in furtherance of the trust’s charitable objects.
Restricted funds arise from donations to the trust which are made for a specific purpose. Restricted funds can only be used for the purpose for which funds were given.
1.8 Preparation of consolidated financial statements
The Charity does not have a trading subsidiary 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.
Page 9
Eastbrook Gospel Hall Trust Detailed statement of financial activities Notes to the accounts for the year ended 5th April 2022
1. Accounting policies contd.
1.10 Significant estimates and judgements
The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period. The trustees do not consider that the Covid-19 pandemic will have any effect on the ability of the trust to continue as a going concern.
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 (2021: None).
3. Wages and salaries
There are no employees (2021: none).
4. Donated services
Income
Income 2022 2021 £ £ The Shepherdsmead Trust 13,061 6,546 13,061 6,546 Expenditure 2022 2021 £ £ - - - - 2022 2021 Grants received £ £ - The Shepherdsmead Trust 37,165 - 37,165
5. Grants received
| 6. Resources expended Running of meeting halls Repairs and maintenance of plant and buildings Grounds maintenance Maintenance- Recording equipment Light and heat Rates Water rates Telephone & broadband at hall(s) Insurance- Public liability Cleaning Legal and professional Sundry Depreciation- Freehold property Depreciation- Equipment |
Meeting rooms £ 3,585 2,400 - 2,064 - 98 - 934 1,591 3,124 - 15,129 - 28,925 |
Other charitable activities £ - - - - - - - - - - - - - - |
2022 £ 3,585 2,400 - 2,064 - 98 - 934 1,591 3,124 - 15,129 - 28,925 |
2021 £ 2,005 320 - 2,391 - 63 - 618 - 4,357 - 14,237 - |
|---|---|---|---|---|
| 23,991 |
Page 10
Eastbrook Gospel Hall Trust Detailed statement of financial activities Notes to the accounts for the year ended 5th April 2022
7. Tangible fixed assets
| Tangible fixed assets Freehold Property* and Refurbishment £ Cost At 6th April 2021 1,063,865 Disposals - Additions 44,598 At 5th April 2022 1,108,463 Depreciation At 6th April 2021 71,185 Disposals - Charge for the year 15,129 At 5th April 2022 86,314 Net Book Value At 5th April 2022 1,022,149 At 6th April 2021 992,680 |
Equipment £ - - - - - - - - - - |
Total £ 1,063,865 - 44,598 |
|---|---|---|
| 1,108,463 | ||
| 71,185 - 15,129 |
||
| 86,314 | ||
| 1,022,149 | ||
| 992,680 |
- Land Registry title numbers are; SY220497, SY787910 and SY304576
8. Analysis of net assets between funds
| 8. Analysis of net assets between funds |
||
|---|---|---|
| Unrestricted 8.1 Current year funds £ Tangible fixed assets 1,022,149 Current assets 5,193 Current liabilities 1,450 Long term liabilities - Total funds 1,025,892 Unrestricted 8.2 Prior year funds £ Tangible fixed assets 992,680 Current assets 13,194 Current liabilities 683 Long term liabilities - Total funds 1,005,191 |
Restricted funds £ - - - - - Restricted funds £ - - - - - |
Total funds £ 1,022,149 5,193 1,450 - |
| 1,025,892 | ||
| Total funds £ 992,680 13,194 683 - |
||
| 1,005,191 |
9. Movement in funds
9.1 Current year
| r | ||||||
|---|---|---|---|---|---|---|
| Realised/ | ||||||
| Balance at | unrealised | |||||
| 6 | April | Incoming | Resources | gain and | Balance at 5 | |
| 2021 | resources | expended | losses | April 2022 | ||
| £ | £ | £ | £ | £ | ||
| Restricted funds | ||||||
| Fund | - | - | - | - | - | |
| - | - | - | - | - | ||
| Unrestricted funds | 1,005,191 | 50,226 | 29,525 | - | 1,025,892 | |
| Total funds | 1,005,191 | 50,226 | 29,525 | - | 1,025,892 |
Page 11
Eastbrook Gospel Hall Trust Detailed statement of financial activities Notes to the accounts for the year ended 5th April 2022
9.2 Prior year
| Realised/ | ||||||
|---|---|---|---|---|---|---|
| Balance at | unrealised | |||||
| 6 | April | Incoming | Resources | gain and | Balance at 5 | |
| 2020 | resources | expended | losses | April 2021 | ||
| £ | £ | £ | £ | £ | ||
| Restricted funds | ||||||
| Fund | - | - | - | - | - | |
| - | - | - | - | - | ||
| Unrestricted funds | 1,023,212 | 6,546 | 24,567 | - | 1,005,191 | |
| Total funds | 1,023,212 | 6,546 | 24,567 | - | 1,005,191 |
10. Transactions with related parties
There were no related party transactions in the year ended 5th April 2022 (2021 £ none).
11. Volunteers
Eastbrook 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.
Page 12