Charty Registration No: 1175387 East Herts Gospel Hall Trust Report of tho trustees and audited flnancial statements for the yoar ended 5th April 2025
East H&rt$ Gospol Hall Trust Contents Pages Referen and administrative details Report ofthe tru$lees Independent auditors report Stat8ment of financial adThiiti8s 10. BalarKe Set 11. Ca5hftrJw statement 12.-16. Notes to the financial statements
East Herts Gospel Hall Trust Roferonc* and admlnl8tratlve detalls for the earertded Sth A ril 2025 Charmy name: East Herts Gospel Hall Trust Reglsterod Gharlty number. 1175387 Trust$. Mr ma Milner Mr Henry Napthine Mr Graham C Parsons Mr Ross S Staw (Chair) Mr Joshua SlraGhan Treasurer: Mr R08s S Stac&y Principal address: Gospel Hall 3 Ermine Street Bunlingford Herts. SG9 9AZ Indopondent auditor. Dawd Brown FCA Brown Wamer LLP 38 Northgate Newark-on-Trent Nottinghamshir9 NG24 1EZ Page 1
East Herts Gospel Hall Trust Report of the trustees for the eaT ended 5th A ril 2025 The present their report along wth the finanaal staternents of the Charity for the year ended 5th April 2025. The financial statements have been prepared in accordanGe wlh thg accounting p)licies sel out on pages 12 and 13 and wth the Trust Dged and appliGable law. Structur•. governance and management Governlny document East Harts Gosp81 Hall Trust is an unincorporated trust wnstituted by Deed ol Trust dated 12th March 2007. most recerfy arnended ty Deed of Variation dated 8th August 2014. The Trust was registèred wth the Charity Commission for England and Wales on 26th October 2017 under Charity R[SIrab"On Nutnkr. 1175387. RecNltmentand appolntrnent of newtrugteeg The narnes of the Trustees have Served dun9 the year arg 8el out on pgge 1. Non? of th Trustees, nor any person connected thern. reCved any rgmunerats'on or expenses frorn th? Charity in the year ended 5 .1 202512024.. £nill. The Twst operates six Gospel halls and Truslees are chosen from among the regular congregation ol the halls. New Trustees are nominated by the existyng Trustegs or by the congregation and must be appcinted by unanimous re501ution of the congregation. They are selecled according to their skills and èxpèrieneè and arè expectéd to usé bt)th In furthering the obj.ects of the Charity. Checks are made to ensure the Trustges, eligitbility to act and incorning Trustees are rnade aware of thgir rg¥pon¥ibilitiO¥ by the existing Trustees, 0 ensure that new Trustees read the Trust Deed and relevant Chwity Commission guidance. Wldgr ngtsvork The Trustees mawrtaln infomal Ilnks Vth similar charities wEth a view to p)oling exFerience onsidered usefvl in PUT¥uing Ihe objects o)f the Charity. The Charity also rnainlain3 partiGular links ith Hertlord Gospel Hall Trust, wth vthith it shares mèmbers ol its o)ngregation. Rlsk manag¢rngnt The Trustees have *Jenlifled and revited the major risks to which the charity is exp)sed and confiim that they have establishegj systems or procethres to managtr and mitsgate thostr risks. Oblectlves and acti11e$ Oblectlvos and alms The trust has the followng d)8rit8ble purp The charitable purpos8s of Charity aré thè advancament of th& Chrfstlan religion for public benefit. including by the carrying on ol the service of God in accordance with the Old and New Testsm8nts ofthe Hdy Blble as follod by thosè Christians fomlng part of Ihe world-bmde fellowship known as Ime PlymcTrUth Brethren Christian ChLwch Ithe 'Brethren'l and any other charilable purposes connected with Br6thren. The core doctrine of the Brelhm and proper practices in fvrtherance of ¢•rt8in 8$• of doctrine are $ummwisèd In schedules to thè Trust Dead. Page 2
East Herts Gospel Hall Trust Report of the trustees for the ear ended Sth ri12025 Publlc benefft The Trustees confirm ihat they have rx)mplied their ¢Juty under section 4 of the Charitie$ Act 2011 lo have due regard lo the Charity Commission's gerEral guidancé ttr tharitiès on public benefft. Maln actlvltles ab)d achlevements Trust rVIdeS and maintains slx Gos1 halls whefè religious m•8I"ngs are hald by th8 l¢xal BF¢thien wtnrnunity. Details of th¢ origins, tsachings and way of life tsf the Brethren can be fcsund on website- www.ptymoulhbrethrendwlstianchuh.fjrg and in the schsu1&S to Trust Deed. Plans for luiure pètlods The Trust plans lo eonlinue all the cuffenl 8etivlbes 8nd to upgr8dÈ thè new ha11 at H8re Street As Mll a8 to build a now hall at Wewn Road. Hertlord. Meetln Meetings held at the gospel Fk8115 indud8 the Lord's Supper (Communion), Gospel preathlngs, Bibl¢ raadings and Bible addresses. The is a structure(J weekly schedule of meeb.ngs and, deFeThling on th? parblar m¢gtyng. bgNv¢¢n 50 and 100 p•¢ normalty attend th occasions. The rnegtings artr attended by regLlar ¢ongro9*'¢n and mos¢ a ¢p¢n to other properly th$pose(I vlsitors. The notice board outside the Halls welcome viwtors and diBplays the tlmes ol Gospel prèathin9s, along a télaphoné numbèr tor thosè s•ekiro furth8r infomiation or hèlp. Gosp81 tr8Ct8. which are disthbuted by 8treet preathefs. also display this informaty'¢n. Bible8 and an extensive range of other Christian reading matsnal are on 118Ptay at the hd18 an vlsltors are free to Wp ¢hemsdves. Spreadlng the Gospel mesgage and the Ilfe of a Chrlstlan The Gt)spel halls are a base from which the regular congregaOn and others attend the meetiThJs are encouraged lo Spad the Christian Gospel, in a1 deed. Members of the congregatlon participate in a programme of street preathing and Gospel tracts are Provided fre8 ol charge ty the Charity to such preathers to be handed out to Interested members ol the public. Obi9Flivo¥ and aGtivili95 Spreadlng tho Gosp•l messag• and the Ilfe of a Chrfstlan In earrying oirt thls worfo. thè congreg8t1 consirters itsdf to be living out its f8ith in practs. as Partslar]Y exemlfIed in tre followng extraci from the schedule to th8 Trust Deed on living a Christian Ilfe.. We seek and aro EnGoutagEd lo livo gxernplary Iivg5 in all our Iglationships yth olhets in the wider community {indLhging former Brethren), in accordance the teachings of Holy Scripture11 Tim 2..21 We regularfy go out from our )MeS to prèach on the streets. to distribute Christian liteiatur& and engage the wder comtnunty linduding foimer Brethren) in older lo present etemal safvation, available to ail men by faith in Jesus Christ.12 Tim 4.'21. Poge 3
East Herts Gospol Hall Trust Report of the trustees for thg gar ended 5th April 2025 Oblectivu 8nd activitie¥ ¢ontd. Spreadlng the Gospèl Me9• and tho lif• of # Chri¥tian ¢ontd. We 8eek as members ol the public to lead Chri5tsan lives as husbands and 1VeS, parents, chil(Jn, employors. empknye6s and neSghb)urs. (Col 3.'22-25, Col 4'.11. The presetvalitsn and protection of the latnity unit15 fvndamental and children are prIj as a blessing from God. (Psalm 127.'3-51- èldarty arè valLJÈd memrg ofthè tornmunty. forvlhom both thèir famity •)d the ¢omrnunty ale expected lo caTe. Hoty Scripturè commands us to be gd neighbcwrs to others, and deal otr people lindLtding fomier Brelhrenl opgnly, honestly and fairly and con5181enl wlh these Principles. should give our timg, tslgnls an(J mOY lo assist those in n&e(J in the vlder cornrnunity, in so lar as r8asonabl8 given our abilib.es 3Thl our available soUrc@s. Imatt 7.'12, Matt 22'.39. Eph 4'.281. Fundlng FLmding is sought through gits Irom thè thngregation. Funding 13 sometimes recefved from other tharitae trusts knith complementary obi8rJiv8S. Flnanclal revltsw Fln4n¢kl poJJlVon In the year ended 5 April 2025 the Trust had 8 surplus of intxming re8ourc88 over resources expended. This is du8 to raceiving 8 grant from 8n affilialeil twst Total voluntary incjjne receiv) this yearwas £1,496,164 thmpared to £309,763 in the previous year. AJI funds held unr8Strict8d funds. Reserveg polky The Tru¢O$ have considere¢J the level of reseNes they wish to retain. aPFvopThate to the charity$ needs. This is based on the tharitys Size and the level of finarrial commitments. Thg Trustèos consider that no reservtr$ policy is needed as expenditure is very minlmal and infrequent and has th¢ support of ngrUertt trutts. The Trustees aim to ensur¢ thet the thattty wll be able to continue to fulfil its charitable objec"ves év8n If tsre 1$ a temporary SIrt[all in inrne or unexpected exp8nditura, by raising 8 ftjnds appèal. Free rese$ atthe year end were £ nil12024.' £nill. Any shortfall wll be rnel by donated swices InLvn& trom the Herford Gospel H811 Trust. Page 4
East Herts Gosp•l Hall Trust Report of the trustees for the eai ended 5th A rf12025 siatsment of Irugiees, respon$lbllltle8 The trustees are r&Snsibl¢ for preparing the Trv¥lee8' Annual RepK)rt and the financ4al statements in accordance wth appli¢able law and United Kingdom Acc£xJnting Sl8ndards (United Klngdom Generally A¢upled Accounting Practice). The law applicable to charities in England & Wales requlres the trustees to prepa financial 8taternents for eaGh financlai year which give a true 8nd f8ir vl6w of the 8tale of affairs of the charity and of tho incoming rèsoureea and application of resourc¢s 91 the Gharity for that peri(Kl. In prepwing these financial statements. the trustees are reqiired to.. 8èlÈci suitjblo 8ceounting poliaes and then apply Ihgm nSistsy.. bl observe the metsd$ and prinoples in Iho Charity SORP IFRS1021", Tnake judggmenls and estirnates that are raasona• and prud8nL di state whether applicabte accounting standards have been hllowed, subject to any material departures disdosed and explsin8cJ in th8 finanaal staternenls., prepare the finanaal statements on the going b981¥ unless it 18 inappropriate to pr8suma that th8 charity 11 eA)nbnuè in (¥)eration. The trustees are responwble for k¢¢ping proF¢r accounting records that disdose r•aSCabl• owiaGy at any time the financial posit)n ol the charity and enable th&m tts •nsur• that thtr finan81 statements comply vdth the Charities Aci 2011, thg Charit1¢5 (Accounts and Reports) Regulations 2008 and the provision5 of the tru¥l do¢d. They are also respoTrn&ble lor safeguarding the assets of the charity and hence for taking reasonable stsps for the preventr.on and det8cts.on of fraud and oth•r Irr8gUlari•s. Al tr8n88¢on3 h8ve been reviewed and approvgol by tru$1995, On behalf ofthe board: Ross Stacey Da Pag8 5
East Herts Gospel Hall Trust INDEPENDENT AUDITOR'S REPORT TO THE EAST HERTS GOSPEL HALL TRUST Oplnlon We have audrted the financkgl statements of East Herts Gospel Hall trust (thé 'lhe trusl,) for thé yèar ended 5 Aprtl 2025 which comprise the slalemenl of financial aclivilies. the balan sheet and the notes lo the financial statements, inGluding a summary of significant aGGounting poliGies. The financial reporting framework that has been applied in Iheir preparation 1$ applicable law and United Kingdom Accounting Standards. including Financial Reporting Standard 102 The Financial Reporting Standard applkable In the UK and Republic of Ifeland Iunilgd I lQ'ngdom Generalty Accepted Accounting Pradicel. In our opinhJn the accounts.. give a true and fair Mew d the stale of the charitys affairs as al 5th April 2025 and of incoming resources and application of resources. for the year then ended., have been PTopedy prepared in accordance wth United Kingdom Generally Accepted Accounting PractirE', and have been prepared in accordarKe with the requirements of the Charities Act 2011. Ba818 for opinion , We conducted our audit in accordance wf(h International Standards on Auditing IUKI IISAS IUKI) and applicable law. Our rg$pu)n$ibililio$ under those stondards further de¥¢ribed in th& Audilor's mspon¥ibiliti0s for the audrt of thg financial statements section of our report. We are independent of the the trust in accordance w((h the ethical requirements Ihat ore relevanl lo our audit of the financial statements in the UK. including the FRC'S Ethical Standard. and we have fulfilled our other elhiGal responsibilities in accordance with these requirements. We b&liove that the audit evid8nce we have Obtsin 15 sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concem We have nothing to report in respect of the followng matters in relatKJn to whh the ISAS (UK) require us lo report to you where.. the trustea's use of the golng concem basis of accounllng In the preparatlon of the flnanclal statements is not appropriate", or the trustees have not dSsclosed the flnancLal ststsments any Identthed malerf81 uncertalntles th81 may cast signrf1nt doubt about the the Irusl's ability to continue to a(lopl the going concem basis of accounting for a period of al least tsvefve months from the date when the financial statements are aulhorised for issué. Other Inforniatlon The Irusle&s are responsibl8 for tha other infomiation. The other infomiation comprises tha infomiation includad in the annual report, other than the financial statements and our auditor's report thèreon. Our opinion on the financial statements d¢)es not cover the other Informatlon and we do not exp any form of assuran ¢on¢lu$Son thereon. In cLJnnection with our audit of the financial statem8nts, our t8sp)nsibilty is to the olh8r information and, in doing so, consider whether the other infomation 18 materially in¢onsistent with the financial statements or our knowledge obtained in the audi( or olheMi8e appears to ba materially misstated. If we identrfy ¥u¢h material inconsislen¢ie$ or apparent material misslatem$nl$, wo are required to d¢temine wholh¢r thtrt is a material mi$statemenl in the finaneial $latement$ or a material misslatsmenl of the olher infomalion. 11. based on the work we havt performed. we eon¢lude that the is • matèrial mi$st*ment of this othèr infomialion, we are reqLrired to report that fact. We have noth[r to report in this regard. Mattsys on whlch we are requlrgd to report by exception W8 have nothing lo report in respect of tha following matters in relation lo which the Charities (Accounts and Reports) RegulatKsns 2008 requir8 us to report to you rf. in our opinion.. th8 Informaln gwen in the fmancial 8tatements is inconsistent in any material respect wrth the trustee's report" or $ufficient gc¢ounting rewrds have not been kepL or Page 6
East Herts Gospel Hall Trust INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE EAST HERTS GOSPEL HALL TRUST Ilkatters on which we are r•qulred to r•port by •xceptlon contd. the financial statements ate not in agreement wf(h the accounting records.. or wè hav8 not received all the informatv)n and explanation5 we require for our audit. l Responsibilities of trustees AS explained more fully in th8 statemant of tTuslee's responsibil(tiès, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair wew, and for such internal control as the Irustees determine 18 nece88ary to enable the preparation of fingncial statements that are free from maierial misstatement. whether due to fud or error. In preparing the financial statements, the trustees are responsible for assessing the the trust's ability to ntinUe as a going concem, disclosing, as applicable, matters related to going coeM and using the going concetn basis of 8ceounling unle88 the trustees ef(her intend to cease operation$, or have no realistic allernalive bul to do so. | Audltorfs responslbllltles for th• audit of the financial 8tatoment8 I We have been appointed as audrtor under section 144 of the Charitl8s Aci 2011 and ret in accordance with the Ad and relevanl regulations made or having effect theEunder. As part of an audrt in accordarKe with ISAS {UKI, we exercise professional judgement and mainlain professional sc8pticism throughout thp audit. We also.. Identsfy and assess the risks of material misstatement of the enti5 financial ststemen15, whether due to ud or error, design and perfomi audit procedurgs responsive to those rksks. and obtain audit evidence that is suffieienl and appropriate to provide a basis for our opinion. Th8 risk of not d818cting a maleTial misstatement resulty.ng from fraud 1$ highèr than for one resulting from error, as fraud may involve collusion, forgery, intention81 omissions, misrepres8ntations, or the overr#Je of intemal control. Obtain an understanding of internal control relevant lo the 8¥Jdii in order to design audit pro¢edures Ihal are appropriate in the circumstances, but not for the puip05e of expressing an oplnion on the effectiveness of the charty'8 inlemal contrrj. Evaluate the appropriateness of accounting polich?$ used and the reasonableness of COUntIng estimates and related di3Glosures made by the tru81ees. Conclude on the appropriateness of the Irusloes, use of the going concern basi$ of accounting and, based on the audit ewdence obtained, whether a matgrial uncertainty exists related to events or conditions that may cast signfficant doubt on the Gharills abilty to continue a8 a going concèrn. If we conclude that a material un¢ert8inty exists, we are requlred to draw attention in our auditorfs report to the related di$¢lo$urgs in the financial statements or, rf such dis¢losure$ are in$dequale. io modrfy our oplnlon. Our conclusions ar& based on the audit eMden¢e oblalned up to the dale of our auditorfs report. However, IUre events or corbjibons may cause the group or the parent company to cease to continue as a going ¢oncem. Evaluate the overall presentation, structure and content of the financi81 statements. including the disdosures. and whether the financial statements represent the underlwng transaction8 and events a manner that achieves fair presentation {i.e. gNes a true and fair Mew). We ¢ommunicate with those charged with govemance regarding, among other matters, the planned scope and timing of the audrt and signth.canl audit findings, including any $ignrfre8nt deficiencies in internal contToI that we identify during our audr(. Irregularit. including fraud. are in8tanees of non<ompliance with18ws and regulatn$. We design procedures line wrth our responsibilrties, outlined above, lo detect material misslatemenls in respecl of irregularities. induding making enquiries of management as lo where they consklered there was susceplibltty lo fraud, their knowled9e of actual, suspected and alleged fraud., considering the internal controls in pSac8 to mitigat8 risks of fraud and nOn40mpance with laws and regulations. Page 7
East Hert¥ Gospel Hall Trust INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE EAST HERTS GOSPEL HALL TRUST Audltofi mpon•ibilltl•• for th• udtt of tho financlal ¥tatemfrnts contd. To addrgss the rf8k of fraud through managoment ?igs and ¢verride ol ttnlrol8, W&.. perfonned anatyiical proGedureB to idenlfy ar.y unusual or unexpthd fftlalionshlp5; IKled journal entries to identfy unusual Iransactlon$.' 8SSessed whetherjudgement8 and ossumpth)no m8tJ• in detemiining the xcountini eglimate8 we ith1lIve ol potgntbl btag., inVeSt018d thg rdl1ral$ behlnd Signrficant o". unusual transactions. In rvdpon8e to Ihe risk of irre9ukrities and non-wrn[an with kws and reguth?n8. Wo deslgnod kyLdUleS whth Included. butwere not Ilmlled to.. agreeing financi 3ts1gment di8clogurg8 to underfy419 SUPPOrting thumanlaliun.. reading minute¥ of meotin98 ol those chaT8d wmh governance; enquiring of management as to actual and pctenttal litig8lkin and cialms. Our objectiS are to obtain reasonable assurance about whether the flnand81 $181thients ag 8 Who are free from mNt$rial mi8Bl8tem¢nt. whether due lo fraud or error, and k) tssue an audrtorfi report that Includas our opinian. Reasonab assuranco is a high bvol ol as$uranr8. but18 fKTrI A guarantee Ihat an audit conducted in occordan¢o with ISAS (UK) wli 5 ak¥ay8 dg18Ct a m8torf81 mS88tawnpnl whon r( trxists. Mi5s1atements can athe frrmn fraud or error and are con8idsr¢d malerlal rf, indiwejually or in aggr•gate, they coulty r¢alY bo exp¢¢t6d lo infiuenc8 the econorrie d¢cislon8 of usprs taken ¢)n the basis of tho$0 fanCIAl stal8ments. A further dKcription of our ro8ponlbAiiig$ for the audit ol Ih6 financkl statements is tocaled on the Fin8nci81 R8porting Council's website aL' htlp..I1I.fr¢.Of3.ukIaudit0rSre8pQD51bllls. This d88crfptitin fom part of our aud0$ oport. Othor fftAtt•r Your attentkx is drawn to th• lact Ihat ¢h•rlty aa$ pr•paMd Ilnancw slat•ments in aCc(Aance Wth"Ac¢ounting gnd Repoitng by CharltleB: Stmont of Recommended Pra¢llce applicab1 to chartites preparing Ihtir %oun18 in aoanCe wlth the Financlal Reportlng Standaid èFplicabkn In the UK and Republic of Ireland {FRS 1021" la8 arnended) in preferance to the Accourrtthig and Re!)ortlng by Charilw.. Slatemant of Rwmmanded Pra¢t¢¢è b$ued on 1 Aprfl 2005 which is rnf8rred to In the pxtant regukniN$ but h88 now been whdrawn. Th59 has In dong in ordor for the financiAI Btatgmgnts fo k¥OV4do a true and falr view in acwrdgnce wth Qenerally Acceptsd A¢wuntlng Pra¢tl¢e. Um of out report Thls rwrt i& made 8018ty lo the charW8 trustees, 88 8 body, in accordance with p8rt 4 of thè Charttiel (Accounts and Report8} Regulatson8 2008. Our vnrk h83 been und&rtakoh so that we mvJht #tate lo the ch8rity$ tru81ee8 those Mattern we are requlrèd to Stalè to them in an audftors, report and for no other purpp30. To the fullest extent Femi4tted by Lqw. we do not acc•pl or a8gum¢ rwonslbllity kn anyone other than the charlty end the ¢harty's tru8te&s as • bedy, for our audit work, lor thL8 r8p¢rt, or for thé tspwiionj we havg foYm8d. Doted.. David Brown, Bfown Warrr LLP, 38 Northgalo, N6wark-on-Tr•nt, NottinghJmshir•, NG24 1EZ Chartgred Accountant and Statutory Audhor Brown W•mer LLP Is •119tl? for appoinim8nt a6 auditor of th• thg trust by virtue (rf118 gligbility for appointment as auditor of a company und8r of 8octlon 1212 of tha Companies Act 2006. Page 8
East Herts Go$p¢l HallTrust Sfaternent olfinanclal a¥11t•S linGludlDg iG0m? ind oxpendliUi• lorthÈ 3rend¢d 5th Unrestwktad R•¢ri¢ted Totsl Funds Funds Funds 2026 Total Fund 2024 140TES In¢oMi9 and •ndovmwnts imm: DaOnS and 189a¢ie8: CoN8C14Ds Contslbuls Irom ihe reatIon GIftAEd doTraOons Inwme tsx refunds tlonated 5ervKes Paytt)11 gNing Legles rèctrived InstM•t lJKom• and Intsr¥st Rents r81¥able BaTrk ithresl Qther In¢om Grants from affillated tnjsts 148.982 f48.982 309,663 2.650 2,650 1,347,162 1.347,182 100 1,498,814 1,498,814 309.763 Exp•nd(iurè oTh'. ¢htab activitivJ Running 0fEpDDg hall dor¢0munty outreach Cost of donated servrAs Transfern 10 affilrat9d Inwls Other(ost¥ 143271 143.271 101.555 40,000 40,000 Goveminc Compuier ctssls Legal & profosslenal ¢o$i$ Indepen(t ExamlnèrlAuditDffs fBe Bank tharges tlekveiaaboTh- Offi equipmant Wdmknl 110 35.912 5,820 80 35,912 5.620 60 2.490 60 Other Proffto%E on saleof a55ets Tot1 225.173 225.173 104,105 Nèt In¢oMÈ4pxpendttur•l 1.273.641 1,273.641 2W.658 Galn1005sesl on revalu8bon offixed assets Il•t movoment In funds 1.273,641 1.273,e41 205fiS8 R•tonclllaOon olfund• Fwds at 6th April 2024 5.S67.205 5.567.205 5,361,547 TDtAlfund¥¥t Sth Aprfl 2025 6.840,846 6,840,840 5,567.205 Thé nDt86 on pages 12 ID 16 fomi part oflhtÈe financhl statements. Al ofthe3bo¥e are C4a558d 88 cothulng andthereare no gainsand108$88 otherthan those Indded above. Pag• 9
East Herts Gospel Hall T11 Balance sheet As•t5th 2026 2024 MOTES Tangbi 18 ed asso O,W,210 8.571.901 6,844,210 5.571.901 Curr•rt as$•ts Deblots." Sundry Prgpayffients & accrued Inccme Cash atbkand ) hwwj 3,990 348 3.792 68 4.338 3,860 Current Ilabllttlfr CreiJitvT5. amounts falllng due wlthin OnEr Other creditors AccNaL8 and d¢fwred inuffe 7.702 8,556 7.702 8,556 Not turront 3,364 4,696 Toial ¢UnBnt IkbllltlE¥ 6.840.846 5.567,205 Cre(Ilurs.' BmounlBfalling due after moiethan (year 8,840,846 5.567,205 Fur Unr05trideO fihids R86trtd lunds 6.840.846 5.567.205 Totl FundB 6,840,846 5.867,205 The Un3dtted finaodal statam8ntswere approved authorised fDf issue bythe Twustea$ of East trE8rts Go%pel HalITTt eled on thelrtÉhaifby Ros Tru$tÈ9 The notes on pa9es 12 10 16 fom part ofthe&e firndal stateMÉnt* Paye10
East Hert8 Gospel Hall Trutst D8tall•d $t•tompnt offlnan¢lal acll¥hle8 Cashflow gtatsment forthe ar•mdèd 5th A ril ZOZ¥ UDMtrlcted R8strlctsd Total Futhds Fundb Fund$ 2026 Totsl Funds 2024 M07E8 Cash flow¥ from op•ratlno a¢tlYltlq5.' Net Inco11-) oxpendtturn lortho rgportlTrg perfod las perthè stst•mmi Of nan¢lAI a¢tNitlèsl AdJ"u8thwnt8 for Dwe&itiTh charges l-l Gains1kn&%96 on hvestmenls Dldends, In16tsSt9nd r8nts from lrnvestments Lossll-l proffton saboffi assets l.) Inuea¥eldeGre4se in stocks l_l InueaseldecsoasÉ Mi debtor$ In(xe&spll-I deGre8se creditDrs 1.273.641 1273,841 205,85B 34,873 34.6n 41.969 198 854 198 854 106 1.480 Net cash provldid by l-l usod in operatlng a¢Uvllks 1.307.482 1,307,462 249213 Cash flows from Inv•¥tlng actl¥ltl86: Dividends. Interest 8na r8nts from In¥estrnents Froa$ from &al8 of prOrtY, pLgntand Equipni PureMg of propetty. plant equipment Prot5 frDm sale of iTW951ments Purchase ofinvestmants 40,000 1,34T,1a2 40.000 1.347.182 249.173 Net¢a%h prov1d byl-l yo•d In In¥•4Ung acUvlll•6 1.307.182 1,307,182 249.173 ¢uh from Itnan¢lnu bctivwes: RapaynbEnts of iK)trving Cash Infi8ft0m borrowlng Rwtofendowmenl ¢Ash pmld•d byl-l fln•n¢lry a¢rf¥•S Ch8ngp In cash and cash Èquivaknnls in the rerthing periDd 280 40 Cash and ¢86h atthB b8glnnlng of the veporliny perlod 68 28 C¥h 4nd cash 8qulvalèrhts att nd of tho porbnu peilod 348 88 The Doles orn pagets 12 to 16 form pwt o1thés8 finaal 51atemsnts Page11
EaÈt H•rt8 Gospel Hall Ttusf Delalled stalènwrfof finan¢ial adivtth¥ Notes to thè atcounts lor the arondmj 5th A ril 2020 l. A¢countlng pollcle¥ 1.1 Basls ofpteFMralton of financ&1 sttnents The financlal statements have i prep8red in aceord8neewlth Ae¢ouniing and Reporbng by Charibes.. Second 8dhi(k of thè Staternenl of Recommended PraCh appcable to ¢harilES prepath9 thalr accounts h aGcordaTh¢& with the nancial Reporting Standard applKable kn tha UK 0th1 R8Publ of Ire[ar IFRS 1021 iSSLd In Ottober 2019, the Flnandal Rèporbng Standard aPpIable in thè iknitèd Kigdom Reputyifj of I[end IFRS 1021. and UK Gtrtrally knepled Pract[. Theknndonal currency oflh$ chaniy 5tethg (£1. Tha Trust meets the definiiDn of a publlc b¢n¢fft entity FRS 102. Asset8 liabllllks are initk?l iecognlsed at torirnl 51 orl[asaClion vabo unless othe1$e ete the relevaTrtacwJnting pollcy note{5}. 1.2 Incow Danatton5 are recooni5ed In Iha year In which Ihg19 Ls entittemenl and pbalty of reeAlpt and th8 #mount be maasurwj with wwnab]8 certainty. Incthme i& onty d&fèrrÈ¢ th8 ch8rNy has fvlfil Gdn5 before bmIng anknled to h or where the donor ha5 specrfd thatthe cOme1 to expended In 8 rture year. GrftaKI adJ8d to the value olth¢ donpbvn towhich rt relates. tk)nateiJ sèroic8s ara recognKecf az inCDtne ad expendNuK8 thè financial 51alerneDts when organi53tiuns or IndlvlduaL5 offer their 6•t¥iGF8 ad sUprt pro bono Tha vJu8 ul the8e donthd servl¢e$ 10 Easi Harts Gospd Hall Trust 1$ consvjered lo be equal to m8thet vakn whKh WOU Ixt pa3 were the 8ervk fomxty procured. Indudès sot¥icps paid forbyother tnjsts. INveStnt Irwme is xcounted for() a r•trofvabl¢ bas]s. 1.3 Ewditsjre Expentllture Ls Induded on an arn4Ls bas. LhbMIYes are rned as there L8 8 gaI or tonstruthE oblkJaiTon cornfflrtt9 the chanty to pay out resourc95. ChariiabL8 actNrts rA)Mprlse those cu5ts directy attribbre to th&fvlM9trt ofthe th1ble objects. 1.4 GovarnatKe and suprrtlrtcosts Support rosts hav8 been allcthd bettrt govem8nt ¢O¥ts olhergupFY)rt costs. Go¥8man¢t custs CoMpe all costs lTrvulvlng the publlc accountab1 of Ihe ch8wty and costs rÈlad to $lutDry requirements. GovÈrnancB and support (xJsl&are allocated to charl on th¢ ofGap3Gity sed. 1.5 Tangbbfved as8•ts atHI depreaatlon Tanglbb fixed a55e15 IcD5ting mor8 than È1001 aro stgted at 98 depi8clgith. Fre2hoid knd L% rnt d8praclated. is WOVKled al rates ¢suLted write ofl the cosi. $$ OtslThated $lUsI valu8. of 8ath a%sBI avBr itB expected useful llfe as fo1)s.. Freeho Lqnd Pulldino rofyJrbthhm8nts F4pm•t Notdepredated 15%- Redudng bance mathod 33J3'A- Reducing tsnce method 16 Taxauon The Trust Is a registeied etharity and 1$ not Ilable to Vnite¢J n40M fyi¢ome or rpotion lax on ¥hled Ir f8Hswilhin thech&ritabie exampl3 and 15 on charb purpD5e5. 1.7 Funds Tre general unr8$1 fvnd freE fry the TTusteg9 to U8• lor any purpD5es h fvrtherancè of thè charftabla oblÈcts. Reslrthd fijnds ari%• from donath)rn8 to the Irust which arè mode frJr 4 ¥peclk purpose. Res1 can onw b8 used forlhe PUryKSB forthlch fvnds gr. f.8 Prepar•tiDD of wn8olld818d finanrial statements Tho Chatity notha¥e a tradlng 8ub3bJHry and ther8 Is re£MeIto prepare cot)soldated ats 1.9 Goln9 cown rnjstee8WtdeI1hatknBr0 w8 no m41eri4 uncertaiDtss aboul the ch3nW5 abllty to 9$ 4 Corm. P8w12
East Hetts Gmpel Hall Trw¥l Detalled $ta¢¢mpnt offlnanclal xtlvJlloG Flotrs to the accounts lor th# arended 5th ril 2026 A¢¢ountlng poli¢teS 1.10 SwJnffi¢ant esbtDaie5 atmj judgements Tha do not consider Ihat there 8r8 any sourths ol e51imatkrn urKertainty at Ihe reporbllg date Ihal have a 5yJnfficant ofcausing a m2tsrfal adlu51meTht ID the carrwrng 8mtyJnts of assets and Il•bilRis wlthln the next rapOTr9 PBriOd. 2. Thist r¢munoratlon and expens05 No Tnjslees recew ary remungr81bn u Oiher beneffts from 8n 8Mpknyml with th8 ¢harity oryj no Tru5es were reThbwsed forewses (2024.. Nono). 3. Wagw 4Trd •?IHrl Thei? rx) efflpbyees12024'. rkinel. 2021 2024 H8rtfc*l Gospel Hallyrusf 148,982 309.e63 148,982 309,e63 6. Grar Gr4rth athllatsd truts: Hortknd Hall Ttust 1,347,152 1.347,182 Qrnn¢• ¢0 a11114tsd trwts: 2026 Hgrttord GoskEI Hall TNst 40,000 40,000 Oth•r 8. RtsOurC oxppD¢lod acllvlllvs 2025 2024 Rerdlr8and MalnttranGeolbuiId8 Meinlen8nc8- RKudlng ewlpmèr Lkdm and at ndl tsx Waterigtes Telephone al lairs Insuranctr- PU1G Irdbilty Legal & profé&%knnak tsp•dTt b) hals Ckaning DBweclalio Freehold property Depre8 Equipmonl 45.067 45,7 13.325 3.414 8,463 2,452 3,081 1,243 3,087 24.521 10.019 4270 32og 1.742 6A23 37,268 10.019 4,27 3.209 1.742 6.823 37,266 31,957 2.916 31,957 2,916 37.595 4,374 143,271 143,271 101.555 Paoe 13
E#st Herts Go$po1 MillTrust Detaile¢l gtatprnent 0fnancIal •C¢hJU•s Not•s to the aG¢ount8 forthe r gndÈd Sth A ri1202S 7. Tanglble Ilx•d a8•et• 7.1 FM8dassels Freehold Prop6rtfand Equlpment R8fuibl8hmont Total Costorvaluatlo Alélh April 2D24 Oisp05als Addlllons 5.$09.553 40.000 1.347.182 20.109 5,629,662 40.000 1.347.182 At 5th Aprfl 2025 6,916,725 20,109 6.936.844 Depw•¢iaUon Al 6th April 2024 Oisposa15 Char9e forthe year 46.401 11,360 57,761 31,957 2,916 34,873 AI 5th 2025 N¢t 8ookValuo At 6th APTII 2026 78,358 14.276 92.634 e.838.377 5,83S 6.844.210 At6thWI 2024 5.563.152 ,749 5.571.g01 ' Land R6gi8tyte numbers are., HD2243P2. HD128911, HD389821. HD359970. HD570901, WD4169ga, HD596767 nd HN27844 8. A4wty81q of n¢t•Sg0ts I>•t fun Unro¥trlthd fund$ R•s¢rl¢W funth Total funds 6.1 Cumtyaar THngibfix&Y asgets Cvrfrent è¥sBts Currant Ilabilrfié$ Creditot5'. amountsfaIIU allermra than on¢ year 6,B44,210 4.338 7.702 6.W.210 4,338 7,702 Tolal fld8 6.840.546 6.840.848 &2 PrR>rye8r UnrpEtriGtqd ReStrted Total ftsnd Tawthl? fred Hssets Curren1$85sets 5,571,9DI s71.901 3,860 8,556 Crnditors". anunIS falLkno tharn one year Totsl fitrtd 5A67205 5,587,205 9. MovÉm•ttt In fund 9.1 ¢urIvntar Reali5edl Il¥¢d galn and 6 Aprll 2024 Ineomlng our¢ ResoUe$ •xp•nd•d Bakn¢e gt5 Aprfl 2025 ft1¢¢¢d fundB Fund UN¥e¥trfGted funds 5,567,205 1.496.814 225,173 6,840,846 Total fund# 5.567.205 1.498.814 225,179 6.840.846 Page 14
Eagt Hert8 Gospel Hall Trust D¢ttibd statsmenl of finfinrlal ttllvlll•g Notr$ tothe a¢¢ounts foi tho arendod Sth A ri12025 9. IAov8montln lunds contd. 9.2 Pthyear Reallse unr•allsed galn •n B•lan¢8 at 6 Aprfl Intomln9 2D23 r•sourc BaL4n¢• at 6 A1 2024 VAwndp Restrlcted funds Fund Unr9Stwlctsd lunds 5,361,547 3Q9,763 104.105 5,567.205 T)tal hjnds 5,361,547 309,763 104.105 5.567.2Q5 10. 7rath¥a¢tiono wlth reljted pArt R¢$¥ S Stacey. twstee, IS a dlwtor of Enwd Safèty S¥pplk?s, from Ythlch the trust pur¢has8d gDDds, al cost, frjr £416.7112024.. £359.091. 11. Voluntoug East H8rts Gospel Hall Trust ref8 enbtEty OD wAunteers to c4rry the m8nagBment, jm1ntr0tsj) atm1 gwwdl malnknawgw0. TheTDJ8t ha$ no pa staffor pald Tru8t803. FagB15
East H8rt8 Go$1 Hall Trnst Dotallod statomÈnt of flnan¢lal &otivWré• Notss ¢oth# ac¢ounts fortho arond8d 5th A rll 2026 12. lull conylson of si¥¢•mtyrtof FlnanGl41 A¢llvltl08 iJnr96trf¢tsd Ra8trl¢t•d Totsl Funil¥ Funds 2024 In¢omihg rn80ufoE ConlrfbuI0Tr5 from the congyegalt srft AKI do105 Income tsx retsnd5 DornEted seNIc¢$ Payrdl QIng Legac$ rocèwed Investment In¢om• and Intsr•t Bank Interest Othèr Incon Tr8nBfers Irom afflliadtfttsts 309,e63 309.663 100 fjLY) Tulal 209.763 309,762 ExpendSture on: CharItab aGtivitip¥ Runnkno of meelng hails Widtr ¢omtnunlly OLbtr8ach Costofdonalad gtt¥Ke& errknsts 101,555 101.555 Gov•rnAn¢o Compul¥ costs Legal & professvJnal wsts Independent Examhefs fe Bank charges DeprtaatiL¥FOffKe equipnEnl{AAmlnl 2.490 2,490 60 Othor ProfjVLo8s on sal8 olas$èts 104.1DS 104.105 NtrtlnrL¥n¢llexppndhurnl 205.658 205.658 G8thslllosSI grn re¥aluaNw offi¥Bd asaets Nrtmovernent In fvnds 20S.656 205.858 Rpconclllètlon of lun To*1 fvnds broughtforward 5.361.S47 S,3e1,547 TOts] fundg ¢arrfEd lorw4rd SA67205 5.567.205 P89e 16