Charity Registration No: 1170779
Chelmhall Gospel Hall Trust
Report of the trustees and
Audited financial statements
Year ended 5 April 2024

Chelmhall Gospel HallTrust
Contents
Reference and administrative details
Report of thetrustees
Independent examiner's report
St8tement of financial activities
Balance sheet
Notes to thefinancial statements
10-16

Chelmhall Gospel Hall Trust
Reference and administratlve details
For the year ended 5 April 2024
Charity name
Chelmhall Gospel Hall Trust
Registered charity number
1170779
Trustees
Mr. Edward Diffey (Chair)
Mr. Luke Mitchell
Mr. Miles Liesching
Mr. Neville Barry
M r. Wyatt Steedma n (Treasurer)
Principal address
Friarwood, Rectory Road
Alderbury, Salisbury
WiLtshire SP5 3Ad
Accountant
Mr. lan Steedman
Independent examlner
Moore (South) LLP
33 The Clarendon Centre
Salisbury Business Park
Dairy Meadow Lane
SaLisbury, Wiltshire
SP12TJ
Bankers
UnityTrust Bank
Four BrindLey Place
Birmingham
B12JB
SoLicitors
Parker BulLen LLP
45 Castle Street
Salisbury
WiLtshire. SP13SS
(2)

Chelmhall Gospel HaLL Trust
Trustees, Report
TheTrustees present their report along with the financial statementsof the Charity forthe year ended 5 April
2024. The financial statements have been prepared in accordance with the accounting policies set out on
page 10-11 and comply with theTrust Deed and applicable law.
Structure• governance and management
Governlng document
The Charity is an unincorporated trust constituted by a Deed of Trust dated 20 November 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 15 December 2016 under Charity Registration Number: 1063215
Recruitment and appointment of new trustees
The names of the Trustees who served during theyear and sincethe year end are set out on page 2. None of
theTrustees, nor any person connetted with them, received any remuneration or expenses from the Charity
in the year ended 5 April 202412023: £nil).
The Trust operates six Gospel halls and Trustees are chosen from amongthe regular congregation of the
halls. NewTrustees 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 aec and incoming Trustees are made aware of their responsibilities by the existing Trustees, who
ensure that new Trustees read theTrust Deed and relevant Charity Commission guidance.
Wider network
TheTrustees maintain informal links with similar charities with a view to pooling experience considered
useful in pursuing the objects of the Charity. The Charity also maintains particular links with Salisbury Gospel
Hall Trust, with which it shares members of its congregation.
Risk management
The Trustees have identified and reviewed the major risks to which the Charity is exposed and confirm that
they have established systems or procedures to manage and mitigate those risks.
Objectives and artlvltles
Objectives and aims
The charitable purposes of the Charity are the advancement of the Christian religion forthe public benefit,
including by the carrying on of the ser¥ice 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 Ithe"Brethren") and any other charitable purposes connetted with Brethren. The
core doctrine of the Brethren and proper practices in furtheran￿ of certain aspects of doctrine are
summarised in two schedules to the Trust Deed.
Details of the origins, teachings and way of life of the Brethren can be found on the webstte
www.
I mouthbrethrenchristianchurch.or
and in the schedules to the Trust Deed.

Chelmhall Gospel Hall Trust
Trustees, Report
Public benefit
TheTrustees confirm that they have complied with their duty under section 4 of the Charitie5 Att 2011 to
have due regard to the Charty Commission's general guidance to charities on public benefit.
Main activltles and achievements
The Trust provides and maintains six Gospel halls where religious meetings are held by the local Brethren
community. The Trust's main achievements this year has been completing work5to a new Gospel Hall site at
Longhedge for use by the congregation, and purchase of a new site in Coombe Bis5ett withthe view to use as
a Gospel Hall in the place of the Lowerstreet Gospel Hall which is now in a less Suitable geographical location
for the local congregation. The Trust has also been able to keep the halls open and in good condition for the
congregation throughout the year.
Plans for Future Periods
In the future period, theTrust is planning to open the Coombe Bisset site for use as a Gospel Hall and to sell
the site at Lower Streetto repay the loans set against the Coombe Bisset property. The Trust will continueto
review the needs of the congregation and ensure halls are provided in suitable condition and IoG3tion for the
congregattons needs.
Meetings
Meetings held at the Gospel halls would normally include the Lord's Supper(Communlon), Gospel preachings,
Bible readings and Bible addresses. There is a structured weeklyschedule of meetings and, depending on the
particular meetin& between 30 and 50 people normally attend these occasions.
The meetings are attended bythe regular congregation and mostare open to other properlydisposed visitors.
The notice board outside the Hall welcomes visltors and displaysthetimes of Gospel preachings, along with
telephone numberforthoseseeking furtherinformation orhelp. Gospel tratts, 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.
Spreadlng the Gospel message and the Ilfe 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 carying out this work, the congregation considers itself to be living out its faith in practi￿, as particularly
exemplified in the following extract from the scheduleto theTrust Deed on living a Christian life:
{4)

Ch8lmh8ll Gospel Hall Trust
Trustees, Report
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 (l Tim 2.21.
We ￿gUlarlY go out from our homes to preach on the streets, to distribute Christian literature and engage
with the wider community (including former Brethren) in orderto present eternal salvation, availableto all
men by faith in Jesus Christ. (2 Tim 4.2).
We seek as members of the public to lead Christian lives a5 husbands and wives, parents, children,
employers, employees and neighbours. (Col 3.22-25, Col 4.11.
The preservation and protettion of thefamily unit is fundamental, and children are prized as a blessing from
God. (Psalm 127:3-51.Theelderly are valued members of the communty, for whom both theirfarnily and the
wider community are expetted 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 conslstent with these principles, we should give ourtime,
talents and money to assist those in need in the wider community, in so faras reasonable given our abilities
and our available resour￿S. (Matt 7.12, Matt 22.39, Eph 4.28).
Funding
Funding is received from the Salisbury Gospel Hall Trust in the form of grants to finance capital projects, donated
seniices for a550ciated expenses.
Flnanclal review
Flnancial position
In the year ended 5 April 2024, the Trust had a surplus of £465,334 of Incoming resources over resource5
expended. Total voluntary income received this yearwas £492,982, compared to £17,827 in the previous year. The
signifFcant increase in income was due to grants from the Salisbury Gospel Hall Trust to fund upcoming projects.
Funds held were both Restricted and Unrestritted Funds. Restritted funds are represented by assets which were
acquired by funds originally restricted in their purpose. Other assets were acquired from unrestricted funds. All
funding is received from Salisbury Gospel Hall Trust, and these are of restritted purpose, being used solely for the
acquisition and enhancement of gospel halls. The situation as to the negative net current assets will be corrected by
the imminent sale of the Lowerstreet hall.
Reserves pollcy
The Trustees have considered the level of reserves they wlsh to retain, appropriate to the charty's needs, based on
its size and the level of its financial commitments. The Trust has no employees, and its regular outgoings are
covered by agreement with the Salisbury Gospel Hall Trust. Investment in acquisition and enhancement of gospel
halls will only be proceeded with upon the securing of external funding. Accordingly, the Trustees have decided to
adopt a policy of maintainin8 no significant reserves. The congregation is kept regularly informed as to particular
needs for funds, and other relevant matters, and theTrustees 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 £Nil.
15)

Chelmhall Gospel Hall Trust
Trustees Report
Statement of Trustees. responslbllltles
The trustees are responsible for preparing the Tru5tees' 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 foreach financial yearwhich give a true and fair view of the state of affair5 of the charity
and of the incoming resources and application of resources of the charityforthat period. In
preparing thesefinancial statements, thetrustees are required to:
select 5Ultable accounting policies and then apply them consistently:
obserrfe the methods and principles in the Charitie5 SORP (FRS 102):
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriateto
presume that the charty will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time the financial position of the charity and enablethem to ensurethat 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 forsafeguarding the asset5 of
the charity and hence fortaking reasonable steps forthe prevention and detection of fraud and
other irregularities. All transaciions have been reviewed and approved by two trustees.
On behaff of the Board:
Wyatt Steedman
Trustee
Date: 26th January 2025
{6)

Independent Examlner's Report to the Trustees of ChelmhallGospeL HallTrust
I report to the charitytrustees on my examination of the accounts of the charity forthe year
ended 5 April 2024 which are set out on pages 8 to 15.
Responsibilities and basls of report
As the charity's trustees you are responsible forthe preparation of the accounts in accordance
with the requirements of the Charities Act 20111'the Act'l.
I report in respect of my examination of the charity's accounts carried out under section 145 of
the Act and in carrying out my examination I have followed allthe applicable Directions given by
the Charity Commission under section 14515){b} of the Act.
Independent examiner's statement
Since the charity's gross income exceeded £250,000 your examiner must be a member of a
body listed in section 145 of the Act. I confirm that l am qualified to undertake the examination
because l 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:
accounting records were not kept in respect ofthe charity as required by section 130 of
the Act; or
the accounts do not accord with those records; or
the accounts do not complywith the applicable requirements concerning the form and
content of accounts set out in the Charities (Accounts and Reports) Regulations 2008
otherthan 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 orderto enable a proper understanding of
the accounts to be reached.
Signed:
Robert MacDonald
Moore (South) LLP-Chartered Accountants
33 The Clarendon Centre
Salisbury Business Park, Diary Meadow Lane
Salisbury
Wiltshire
SP12TJ

ChetmhallGospel HallTrust
Statement of Flnanclal Actfvitles
Unrestricted
Restricted Total Funds Total Funds
Funds
Funds
2024
2023
Notes
Income
Donated Services
15,819
15,819
17,827
Grantsfrom SalisburyGospelHallTrust
457,163
457,163 -
Grants from the Congregation
20,000
20,000
Bank Interest
136
136
Totals
15,955
477,163
493,118
17,827
Expenditure on Charltable Actlvltles
Running Meeting Rooms
22,459
4,385
26,824
25,427
Governance
960
960
Totals
23,419
4,365
27,784
25,427
Net IncomelExpendlture
-7,464
472,798
465,334
-7,600
Net Movement in Funds
-7,464
472,798
465,334
-7,600
Reconclllatlon of Funds
Total Funds brought yo￿ard
554,800
554,800
562,400
Tolal Funds carrled forward
547,336
472,798
1,020,134
554.800

Chelmhall Gospel HallTrust
Balance Sheet at 5 Aprll2024
2024
2023
Notes
Flxed assets
Tangible fixed assets
1,236,492
554,800
Current assets
Debtors..
Prepayments and accrued income
Cash at bank and in hand
10,513
23,109
33.622
Current liabilltles
Creditors: amounts falling due within one year:
Other creditors - Accruals and deferred income
249,980
249,980
Net current assets
216,358
Total assets less current liabilitles
1,020,134
554,800
Creditors.. amounts falling due after more than one year:
Net assets
1,020.134
554,800
Funds
Unrestricted income fund
Restricted funds
547,336
472,798
554.800
Total funds
1,020,134
554,800
The audited financial statements were approved and authorised for issue by theTrustee of Chelmhall
Gospel Hall Trust on 27th January 2025 and signed on their behalf by
Wyatt Steedman
Trustee

CheLmhall Gospel HallTrust
Notes to the financialstatements
For the year ended 5 April2024
1. Accounting policies
1.1 Basis of preparation financial statements
Thefinancial statements have been prepared in accordance WFth Accounting and Reporting by
Charities.. Second ediiion 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 1021, and UK Generally Accepted
Practice.
The functional currency of the charty is sterling (£).
TheTrust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are
initially recognised at historical cost ortransaction 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 thevalue of the donation
to which it relates.
Donated services are recognised a5 income and expenditure in the financial statements when
organisations or individuals offer theirservices and support pro bono. The value of these
donated services to Chelmhall 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 othertrusts.
Investment income is accounted for on a receivable basis.
1.3 Expenditure
Expenditure is included on an accruals ba515. Liabilities are recognised as soon as there is a legal
or construttive obligation committing the charity to pay out resources.
Charitable attivities comprise those cost5 directly attributable to the fulfilment of the charitable
objetts.
1.4 Governance and support costs
Support costs have been allocated between governance costs and other support costs.
Governance cost5 comprise all costs involvingthe 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.
(10)

Chelmhall Gospel Hall Trust
Notes to thoflnanclal statements
For the year ended 5 April 2024
1.5 Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less depreciation. Freehold land is not depreciated. Where the
separate values of land and buildings is not known because they were purchased in the same
transaction, it is assumed that two thirds of the value is attributed to the buildings. 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:
2% straight line
20% straight line
IO% straight line
Freehold buildings
Temporary buildings
Fixturesand Fittings
1.6 Taxation
The Trust is a registered charity and is not liable to United Kingdom income or corporation tax on
charitable activities, provided incomefalls 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 forthe purpose for which funds were given, which are currently for the
acquisition of further Gospel halls.
1.8 Going concern
The Trustees consider that there are no material uncertainties about the charivs ability to continue as a
going concern. The charity is assured of continued funding from its associated charrty, Salisbury Gospel
Hall Trust, in respect of future capital investments and ongoing day to day expenses. The current
liabilities are short-term loan5 which will be wholly repaid within the twelve-month loan terms from the
sale of the hall at Lower Street, Salisbury.
1.9 Significant estimates and judgements
The trustees do not considerthat there are any sources of estimation uncertainty at the reporting date
that have a signifi'cant risk of causing a material adjustmentto 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 expen5es12023: None).
3 Wages and salarfes
There are no employees {2023: none).
(11)

Chelmhall Gospel HallTrust
Notes to the flnanclal statements
Fortheyearended 5Apr112024
Donated servlces and grants
Receivedfrom..
2024
2023
Salisbury Gospel Hall Trust
The Congregation
472,982
20,000
17.827
492,982
17.827
Resources expended
Meetlng
rooms
Other
haritsble
artivities
Other
charltable
artlvftles
Meetlng
Rooms
2024
2023
Dirert Costs
Repairs and Maintenance
4.738
4.738
1.172
1.172
Insurance
868
868
1,171
1,171
Rates
loo
loo
Light and heat
Bank Charges
5,359
5,359
3,956
3,956
115
115
Telephone
1,442
1,442
963
963
Depreciatlon
11,965
11,965
7,600
7,600
Legal and professional costs
1,812
1,812
10,403
10,403
Health and safety
157
157
62
62
Other Disbursements
368
368
Support costs
26,824
26,824
25,427
25,427
Governance
960
960
27,784
27,784
25,427
25,427
Governance costs include £960 {2023: Nil) in respect of independent examinerfs fees.

Chelmhall Gospel HaLITrust
Notes to the financlal statements
Forthe year ended 5 Aprll2024
6 Tanglble fixed assets
Freehold Property & Refurbishment
Unrestricted
Restrlcted
Total Funds
Funds
Funds
Cost
Brought forward at 6 April 2023
570,000
570.000
Additions
693,656
693,656
570,000
693,656
1,263,656
Disposals
At 5 April 2024
570,000
693,656
1,263,656
Depreciation
Brought forward at 6 April 2023
15,200
15,200
Charge for the year
7,600
4,365
11.965
Disposals
At 5 April 2024
22,800
4,365
27,165
Net book value at 5 April 2024
547.200
689,291
1.236,491
At 5 April 2023
554,800
554,800
Property Details:
Land registrytitles of the above properties all in Sallsbury are: 131 Netherhampton Road.
217957), Lower Road {wr446092), 45 Ashley Road (wr227728), 5 Church Road
305020). Longhedge Cottages Iwr4553111, Pennings Drove. Coombe Bissett (Wt276536)
(13)

Chelmhall Gospel HallTrust
Notestotheflnancial statements
Forthe year ended 5April2024
Analysls of net assets between funds
1. Cuffent ygar
Unrestricted
Funds
Restricted Funds
Total Funds
Tangible fixed assets
547,200
689,292
1,236,492
Current assets
33,622
33,622
Current liabilities
249,980
249.980
Total funds
547,200
472,934
1,020,134
7.2 Prior year
Unrestrlcted
Restricted
Total Funds
funds
funds
Tangible fixed assets
554,800
554,800
Current assets
Current liabilities
Total funds
554,800
554,800
(14)

Chelmhall Gospel HallTrust
Notes to the flnanclal statements
For the year ended 5 Aprll 2024
Movement In funds
Realised/
unrealised
gains and Balance at 5
losses
April 2024
I Current year
Balance at 6 Incomlng
April 2023
resources
Resources
expended
Restricted funds
477,165
4,365
472,798
Unrestricted funds
554,800
15,955
23,419
547,336
Total funds
554,800
493,120
27,784
1,020,134
2 Prioryeor
Realisedl
unrealised
gains and
losses
Balance at 6 Incomlng
April 2022
resources
Resources
expended
Balance at 5
April 2023
Unrestricted funds
562,400
17,827
25,427
554,800
Total funds
562,400
17,827
25,427
554,800
Restricted funds are represented by fixed assets acquired from charitable donations specified for thls
purpose. This ensures that should such assets be disP05ted of in the future, the use to which the
proceeds are applied will be restricted to the same purpose.
9 Transactlons with related parties
Mr. Miles Liesching la trustee ofthe charrty} made a short-term interestfree loan of£50,000 to thetrust.
10 Volunteers
ChelmhallGospel HallTrust relies entirelyon volunteers to carry outthe management,
admlnlstration and generalmaintenance work. The Trust has no pald staff orpaid trustees.
115)

Chelmhall Gospel Hall Trust
Notestothe flnanclalstatements
For the year ended 5 April 2024
Comparative Statement of Flnanclal Actlvltles
Unrestrlcted Funds Total Funds 2023
Notes
Income from Donations
Donated services
17,827
17,827
Total
17,827
17,827
Expenditure on Charitable Activities
Running meeting rooms
25,427
25,427
Total
25,427
25,427
Net Income/(expenditure)
7,600
7,600
Net movement in funds
(7,600)
(7,6001
Reconciliatlon of funds
Total funds brought forward
562,400
562,400
Total funds carried forward
554,800
554,800
{16)