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2021-04-05-accounts

DocuSign Envelope ID: 2F41D3E8-01E5-42D2-9AC5-A89CD11F1698

Charity Registration No: 1171034

Whitmore Way Gospel Hall Trust

Report of the trustees and unaudited financial statements Year ended 5 April 2021

T B Tax Services Bridge House Pattenden Lane Marden Kent TN12 9Q

DocuSign Envelope ID: 2F41D3E8-01E5-42D2-9AC5-A89CD11F1698

Whitmore Way Gospel Hall Trust

Contents

Pages
Reference and administrative details 3
Report of the trustees 4-7
Independent examiner’s report 8
Statement of financial activities 9
Balance sheet 10
Notes to the financial statements 11-16

2

DocuSign Envelope ID: 2F41D3E8-01E5-42D2-9AC5-A89CD11F1698

Whitmore Way Gospel Hall Trust

Reference and Administrative Details For the year ended 5 April 2021

Charity name Whitmore Way Gospel Hall Trust
Registered charity number 1171034
Trustees Roger Gilbert (Chair)
Derek Gurr
Neil Hewison
Scott Andrews
Ivan Holding
Treasurer Neil Hewison
Principal address Gospel Hall
Whitmore Way
Horley
Surrey
RH6 8HE
Independent examiner Simon Bell
T B Tax Services
Accountants
Bridge House
Pattenden Lane
Marden
Kent
TN12 9QJ
Accountant T B Tax Services
Accountants
Bridge House
Pattenden Lane
Marden
Kent
TN12 9QJ

3

DocuSign Envelope ID: 2F41D3E8-01E5-42D2-9AC5-A89CD11F1698

Whitmore Way Gospel Hall Trust

Report of the Trustees For the year ended 5 April 2021

The Trustees present their report along with the financial statements of the Charity for the year ended 5 April 2021. The financial statements have been prepared in accordance with the accounting policies set out on page 12 and comply with the Trust Deed and applicable law.

Structure, governance and management

Governing document

The charity is controlled by a deed of trust and constitutes an unincorporated charity.

The Charity is an unincorporated trust constituted by a Deed of Trust dated 9 November 1990, most recently amended by Deed of Variation dated 13 August 2014. The Trust was registered with the Charity Commission for England and Wales on 9 January 2017 under Charity Registration Number: 1171034.

Recruitment and appointment of new trustees

The names of the Trustees who served during the year and since the year end are set out on page 3. None of the Trustees, nor any person connected with them, received any remuneration or expenses from the Charity in the year ended 5 April 2021 (2020: £nil).

The Trust operates a Gospel Hall 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 similar charities with a view to pooling experience considered useful in pursuing the objects of the Charity. The Charity also maintains particular links with other Gospel Hall Trusts, and during the year the Charity paid expenses on behalf of those Charities, as shown in the donated services note.

Risk management

The Trustees have identified and reviewed the major risks to which the Charity is exposed and confirm that they have established systems or procedures to manage and mitigate those risks.

Objectives and activities

Objectives and aims

The charitable purposes of the Charity are the advancement of the Christian religion for the public benefit, including by the carrying on of the service of God in accordance with the Old and New Testaments of the Holy Bible as followed by those Christians forming part of the world-wide fellowship known as the Plymouth Brethren Christian Church (the “Brethren”) and any other charitable purposes connected with Brethren. The core doctrine of the Brethren and proper practices in furtherance of certain aspects of doctrine are summarised in two schedules to the Trust Deed.

Public benefit

The Trustees confirm that they have complied with their duty under section 4 of the Charities Act 2011 to have due regard to the Charity Commission’s general guidance to charities on public benefit.

4

DocuSign Envelope ID: 2F41D3E8-01E5-42D2-9AC5-A89CD11F1698

Whitmore Way Gospel Hall Trust

Report of the Trustees (Cont’d) For the year ended 5 April 2021

Main activities and achievements

The Trust provides and maintains a Gospel Hall where religious meetings are held by the local Brethren community. Details of the origins, teachings and way of life of the Brethren can be found on the website - www.plymouthbrethrenchristianchurch.org and in the schedules to the Trust Deed.

The Trust has continued to engage with the congregation and visitors and encouraging good works by them which benefit the wider community, as described below.

The Trust donated a defibrillator to the Horley Town council which was installed at ‘The Bull’ in Horley Row.

Members of the congregation also assisted another charity, the Rapid Relief Team, in the following:

12/03/2021 Crawley Ibis Hotel Fire – Responded to a fire within the hotel

Family Food Box Donations (again through Rapid Relief Team, which are all Whitmore Way Gospel Hall Trust volunteers):

27/07/2020 Horsham District Foodbank 34 boxes
27/07/2020 Sussex Police 20 boxes
26/08/2020 Horsham Matters 24 boxes
19/11/2020 Horsham Salvation Army Worship & Community Centre 30 boxes
15/02/2021 Horsham Matters 19 boxes
15/02/2021 Littlehaven Infant School 15 boxes
15/02/2021 Kingsley Primary School 15 boxes
01/03/2021 Sussex Police 98 boxes
01/03/2021 Horsham Matters 245 boxes

The RRT Family Food Box contains a variety of non-perishable, long-life foods selected in line with the NHS Eatwell Guide. The Family Food Box is designed to feed a family of up to four for a day or two, at least.

The Trustees have also established an Emergency Needs fund for the duration of the current pandemic and any resultant economic downturn. This is providing limited financial assistance by the way of grocery vouchers to households, who have experienced a recent and significant decrease in income due to the pandemic, such that it is likely to impact on the health and/or welfare of members of the household. The Trust has appointed a Local Welfare Panel to manage the application process and to administer the vouchers to qualifying applicants.

Plans for Future Periods

From 18th March 2020, the Trust ceased using the gospel hall which it operates. This was as a result of the global COVID-19 pandemic and the general lockdown imposed by the government on 23rd March 2020. The Trust aims to use these Gospel Halls again once the general lockdown is lifted and it is deemed 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 hall 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 30 and 300 people normally attend these occasions.

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

5

DocuSign Envelope ID: 2F41D3E8-01E5-42D2-9AC5-A89CD11F1698

Whitmore Way Gospel Hall Trust

Report of the Trustees (Cont’d) For the year ended 5 April 2021

Bibles and an extensive range of other Christian reading material are on display at the hall and visitors are free to help themselves.

Spreading the Gospel message and the life of a Christian

The Gospel Hall is 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.

Spreading the Gospel message and the life of a Christian

In carrying out this work, the congregation considers itself to be living out its faith in practice, as particularly exemplified in the following extract from the schedule to the Trust Deed on living a Christian life:

Funding

Funding is sought through gifts from the congregation and Gift Aid is claimed on eligible donations. Funding is sometimes received from other charitable trusts with complementary objectives.

Financial review

Financial position

In the year ended 5 April 2021, the Trust had a small surplus of incoming resources over resources expended. There was also a gain on revaluation on the Gospel Hall which is now shown at market value following a professional valuation.

Total voluntary income received this year was £76771 (2020: £47897).

6

DocuSign Envelope ID: 2F41D3E8-01E5-42D2-9AC5-A89CD11F1698

Report of the Trustees (Cont’d) For the year ended 5 April 2021

Whitmore Way Gospel Hall Trust

During the year a loan was repaid to the Trust, and some temporary loans were taken out to assist with the purchase of a new hall which took place after the year end.

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, based on its size and the level of its financial commitments. 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 congregation is kept regularly informed as to particular needs for funds, and other relevant matters and the Trustees aim to ensure that the Charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure, by raising a funds appeal to the congregation.

Unrestricted reserves at the year-end were £575637 (2020: £264232).

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 and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations and the provisions of the Trust Deed require 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, including the income and expenditure, of the Charity for that period. In preparing those financial statements, the Trustees are required to

The Trustees are responsible for keeping proper accounting records which 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 Charity (Accounts and Reports) Regulations 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:

Neil Hewison Trustee

9/27/2021

7

DocuSign Envelope ID: 2F41D3E8-01E5-42D2-9AC5-A89CD11F1698

Whitmore Way Gospel Hall Trust

Independent Examiner’s report to the Trustees For the year ended 5 April 2021

I report to the trustees on my examination of the accounts of Whitmore Way Gospel Hall Trust for the year ending 5 April 2021.

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’).

BASIS OF THE INDEPENDENT EXAMINERS REPORT

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking 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 statement 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:

  1. Accounting records were not kept in respect of the Trust as required by section 130 of the Act; Or

  2. The accounts do not accord with those records; or

  3. The accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

……………………………………… T B Tax Services

9/21/2021

Bridge House Pattenden Lane Marden Kent TN12 9QJ

8

DocuSign Envelope ID: 2F41D3E8-01E5-42D2-9AC5-A89CD11F1698

Whitmore Way Gospel Hall Trust

Statement of Financial Activities For the year ended 5 April 2021


Notes
Income and endowments
from:
Donations and legacies:
Collections
Contributions from the
congregation
Gift Aid donations
Income tax refunds
Donated services
Payroll giving
Grants from other Trusts
Investments
Bank interest
Other
Total
Expenditure on:
Charitable activities
Running meeting rooms
Other charitable activities
Cost of donated services
4
Total
5
Net income/(expenditure)
Gains/(losses) on
revaluations
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
Designated
funds
Restricted
funds
Total
funds
2021
Total
funds
2020
£
£
£
£
£
26939
0
0
26939
47897
17651
32181
0
49832
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
4
0
0
4
18
0
0
0
0
44594
32181
0
76775
47915
31505
0
0
31505
40432
2082
27600
0
29682
590
14495
0
0
14495
219885
48082
27600
0
75682
260907
(3488)
4581
0
1093 (212992)
412416
0
0
412416
0
408928
4581
0
413509 (212992)
1913068
0
0 1913068
2126060
2321996
4581
0 2326577
1913068

The notes on pages 12 to 16 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.

9

DocuSign Envelope ID: 2F41D3E8-01E5-42D2-9AC5-A89CD11F1698

Whitmore Way Gospel Hall Trust

Balance Sheet

For the year ended 5 April 2021

Notes
Fixed assets
Intangible assets
Tangible fixed assets
6
Current assets
Debtors:
Loans
7
Prepayments and accrued income
Cash at bank and in hand
Current liabilities
Creditors: amounts falling due within one year:
Other creditors
Accruals and deferred income
Loans
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after more than one
year:
Loans
7
Net assets
Funds
Unrestricted income fund
Restricted funds
Total charity funds
8		 0
2300940		 2021
£


2300940






575637		 0
1888836		 2020
£


1888836






264232
0
0
576717
200000
0
65312
576717
0
(1080)
0		 265312
0
(1080)
0





2876577
(550000)		 2153068
(240000)
2326577 1913068
2326577
0		 1913068
0
2326577 1913068

The unaudited financial statements were approved and authorised for issue by the Trustees of Whitmore Way Gospel Hall Trust on 9/27/2021 and signed on their behalf by

Neil Hewison Trustee

The notes on pages 12 to 16 form part of these financial statements

10

DocuSign Envelope ID: 2F41D3E8-01E5-42D2-9AC5-A89CD11F1698

Whitmore Way Gospel Hall Trust

Notes to the Financial Statements For the year ended 5 April 2021

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 Whitmore Way 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. Governance and support costs are allocated to charitable activities on the basis of capacity used.

1.5 Tangible fixed assets and depreciation

Tangible fixed assets (costing more than £1000) 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:

Fixtures and Fittings 25% reducing balance Buildings Not depreciated as the Trustees consider the residual value of the buildings to be no less than the cost at which the residential buildings are held

11

DocuSign Envelope ID: 2F41D3E8-01E5-42D2-9AC5-A89CD11F1698

Whitmore Way Gospel Hall Trust

Notes to the Financial Statements For the year ended 5 April 2021

1.6 Taxation

The Trust is a registered charity and is not liable to United Kingdom income or corporation tax on charitable activities, provided income falls within the charitable exemptions and is spent on charitable purposes.

1.7 Funds

The general unrestricted fund is free for the Trustees to use for any purposes in furtherance of the trust’s charitable objects.

Restricted funds arise from donations to the trust, which are made for a specific purpose. Restricted funds can only be used for the purpose for which funds were given.

The Charity does not have a trading subsidiary and there is no requirement to prepare consolidated accounts

1.9 Going concern

The Trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern. The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

From 18[th] March 2021, the Trust ceased using the gospel halls which it operates, due to the global COVID-19 pandemic and the general lockdown imposed by the government. 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 (2020: None).

3. Wages and salaries

There are no employees (2020: none).

12

DocuSign Envelope ID: 2F41D3E8-01E5-42D2-9AC5-A89CD11F1698

Whitmore Way Gospel Hall Trust

Notes to the Financial Statements For the year ended 5 April 2021

4. Donated Services

4.
Donated Services
Redhill & Horley Gospel Hall Trust
Redhill & Reigate Gospel Hall Trust
Horsham (South) Gospel Hall Trust
Hart Road Trust
Horsham Gospel Hall Trust
5.
Resources expended
Current Year
Direct costs:
Insurance
Repairs & Maintenance
Utilities
Donations
Activity costs
Legal fees
Depreciation
Governance costs
Donated services (see note)
Prior Year
Direct costs:
Insurance
Repairs & Maintenance
IT Expenses
Utilities
Activity costs
Legal fees
Depreciation
Governance costs
Donated services (see note)		 Meeting rooms
£
1128
12292
8512
0
0
8060
313
1200
31505
31505
Meeting rooms
£
1207
21526
675
14087
0
1319
418
1200
40432
40432		 2021
£
9055
0
2450
0
2990
14495
Other
charitable
activities
£
0
0
0
27600
2082
0
0
0
29682
14495
44177
Other
charitable
activities
£
0
0
0
0
590
0
0
0
590
219885
220475		 2020
£
168185
96
10746
96
40762
219885
2021
£
1128
12292
8512
27600
2082
8060
313
1200
61187
14495
75682
2020
£
1207
21526
675
14087
590
1319
418
1200
41022
219885
260907

Governance costs include £1080 (2020: £1080) in respect of independent examiner’s fees.

13

DocuSign Envelope ID: 2F41D3E8-01E5-42D2-9AC5-A89CD11F1698

Whitmore Way Gospel Hall Trust

Notes to the Financial Statements For the year ended 5 April 2021

6. Fixed assets

Cost
B/f at 06/04/2020
Revaluation
Additions
At 5 April 2021
Depreciation
B/f at 06/04/2020
Charge for the year
Impairment
Disposals
At 5 April 2021
Net book value
At 5 April 2021
At 5 April 2020
Property details:
Whitmore Way
7.
Loans
7.1
Loans out
Loan to Manor Gospel Trust
TOTAL		 Whitmore
Way
1887584
412416
0
2300000
0
0
0
0
0
2300000
1887584
Cost
£ 1,800,000		 Equipment
5279
0
0
5279
4026
313
0
0
4339
940
1253
Title
SY616330
2021
£
0
0		 Equipment
5279
0
0
5279
4026
313
0
0
4339
940
1253
Title
SY616330
2021
£
0
0		 Total
1892863
412416
0
2305279
4026
313
0
0
4339
2300940
1888837
2020
£
200000
0 200000
The loan is interest free and there is no connection between the Trustees of Manor Gospel Trustand is interest free and there is no connection between the Trustees of Manor Gospel Trustand is interest free and there is no connection between the Trustees of Manor Gospel Trustand
Whitmore Way Gospel Hall Trust.
7.2 Loans in
2021 2020
£ £
Loan from Hart Road Trust 240000 240000
Private loans 310000 0
TOTAL 550000 240000

14

DocuSign Envelope ID: 2F41D3E8-01E5-42D2-9AC5-A89CD11F1698

Whitmore Way Gospel Hall Trust

Notes to the Financial Statements For the year ended 5 April 2021

8. Analysis of net assets between funds

8.1
Current year
Fixed assets
Current assets
Current liabilities
Long term liabilities
Total funds
8.2
Prior year
Fixed assets
Current assets
Current liabilities
Long term liabilities
Total funds
9.
Movement in funds
9.1
Current year
Restricted funds
Designated funds
Unrestricted funds
Total funds		 Balance at
6 April
2020
£
0
0
1913068		 Unrestricted
funds
£
2300940
572136
(1080)
(550000)
2321996
Unrestricted
funds
£
1888836
265312
(1080)
(240000)		 Unrestricted
funds
£
2300940
572136
(1080)
(550000)
2321996
Unrestricted
funds
£
1888836
265312
(1080)
(240000)		 Designated
funds

0
4581
0
0
4581

0
0
0
0
0
Resources
expended
£
0
(27600)
(48082)
(75682)		 Restricted
funds
£
0
0
0
0
0
Restricted
funds
£
0
0
0
0
0
Realised/
unrealised
gains and
losses
£
0
0
412416
412416		 Total
£
2300940
576717
(1080)
(550000)
2326577
Total
£
1888836
265312
(1080)
(240000)
1913068
Balance
at 5 April
2021
£
0
4581
2321996



1913068
Incoming
resources
£
0
32181
44594
76775
1913068 2326577

15

DocuSign Envelope ID: 2F41D3E8-01E5-42D2-9AC5-A89CD11F1698

Whitmore Way Gospel Hall Trust

Notes to the Financial Statements For the year ended 5 April 2021

9.2 Prior year

Restricted funds
Designated funds
Unrestricted funds
Total funds		 Balance at
6 April
2019
£
0
0
2126060
2126060		 Incoming
resources
£
0
0
47915
47915		 Resources
expended
£
0
0
(260907)
(260907)		 Realised/
unrealised
gains and
losses
£
0
0
0
0		 Balance
at 5 April
2020
£
0
0
1913068
1913068

10. Transactions with related parties

During the year there was a loan received from the Hart Road Trust, and Roger Gilbert (Trustee) is connected to a Trustee of the Hart Road Trust. The loan is interest free.

There were interest free loans received during the year totalling £30000 from persons connected to the Trustees.

11. Volunteers

Whitmore Way 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.

16