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$lees Independent auditors report Stat8ment of financial adThiiti8s 10. BalarKe S￿et 11. Ca5hftrJw statement 12.-16. Notes to the financial statements East Herts Gospel Hall Trust Roferonc* and admlnl8tratlve detalls for the earertded Sth A ril 2025 Charmy name: East Herts Gospel Hall Trust Reglsterod Gharlty number. 1175387 Trust￿$. 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 du￿n9 the year arg 8el out on pgge 1. Non? of th Trustees, nor any person connected thern. reC￿ved 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 V￿th 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 revit￿ed 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 acti￿11e$ 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 follo￿d 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 r￿VIdeS and maintains slx Gos￿1 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.ptymoulhbrethrendwlstianchu￿h.fjrg and in the sch￿su1&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? parb￿lar 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 congrega￿On and others attend the meetiThJs are encouraged lo Sp￿ad the Christian Gospel, in a￿1 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 Parts￿lar]Y exem￿lfIed 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 y￿th 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 Me￿9• and tho lif• of # Chri¥tian ¢ontd. We 8eek as members ol the public to lead Chri5tsan lives as husbands and ￿1VeS, parents, chil(J￿n, employors. empknye6s and neSghb)urs. (Col 3.'22-25, Col 4'.11. The presetvalitsn and protection of the latnity unit15 fvndamental and children are prI￿j as a blessing from God. (Psalm 127.'3-51- èldarty arè valLJÈd mem￿rg ofthè tornmunty. forvlhom both thèir famity •)d the ¢omrnunty ale expected lo caTe. Hoty Scripturè commands us to be g￿d neighbcwrs to others, and deal ot￿r people lindLtding fomier Brelhrenl opgnly, honestly and fairly and con5181enl wlh these Principles. should give our timg, tslgnls an(J mO￿Y 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 tharita￿e 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 SI￿rt[all in in￿rne 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$lbllltle8 The trustees are r&S￿nsibl¢ for preparing the Trv¥lee8' Annual RepK)rt and the financ4al statements in accordance wth appli¢able law and United Kingdom Acc£xJnting Sl8ndards (United Klngdom Generally A¢upled Accounting Practice). The law applicable to charities in England & Wales requlres the trustees to prepa￿ financial 8taternents for eaGh financlai year which give a true 8nd f8ir vl6w of the 8tale of affairs of the charity and of tho incoming rèsoureea and application of resourc¢s 91 the Gharity for that peri(Kl. In prepwing these financial statements. the trustees are reqiired to.. 8èlÈci suitjblo 8ceounting poliaes and then apply Ihgm ￿nSists￿￿y.. bl observe the mets￿d$ 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•aSC￿abl• owiaGy at any time the financial posit*)n ol the charity and enable th&m tts •nsur• that thtr finan￿81 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 wh￿h 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 signrf1￿nt 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 Informal￿n gwen in the fmancial 8tatements is inconsistent in any material respect wrth the trustee's report" or $ufficient gc¢ounting rewrds have not been kepL or Page 6 East Herts Gospel Hall Trust INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE EAST HERTS GOSPEL HALL TRUST Ilkatters on which we are r•qulred to r•port by •xceptlon contd. the financial statements ate not in agreement wf(h the accounting records.. or wè hav8 not received all the informatv)n and explanation5 we require for our audit. l Responsibilities of trustees AS explained more fully in th8 statemant of tTuslee's responsibil(tiès, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair wew, and for such internal control as the Irustees determine 18 nece88ary to enable the preparation of fingncial statements that are free from maierial misstatement. whether due to f￿ud or error. In preparing the financial statements, the trustees are responsible for assessing the the trust's ability to ￿ntinUe as a going concem, disclosing, as applicable, matters related to going co￿eM and using the going concetn basis of 8ceounling unle88 the trustees ef(her intend to cease operation$, 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 re￿t 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 enti￿5 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, I￿Ure 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 $ignrfre8nt deficiencies in internal contToI that we identify during our audr(. Irregularit￿. including fraud. are in8tanees of non•t￿￿ fun Unro¥trlthd fund$ R•s¢rl¢W funth Total funds 6.1 Cumtyaar THngib*fix&Y asgets Cvrfrent è¥sBts Currant Ilabilrfié$ Creditot5'. amountsfaI￿IU allermra than on¢ year 6,B44,210 4.338 7.702 6.W.210 4,338 7,702 Tolal fl￿d8 6.840.546 6.840.848 &2 PrR>rye8r UnrpEtriGtqd ReStr￿ted Total ftsnd Tawthl? fred Hssets Curren1$85sets 5,571,9DI s￿71.901 3,860 8,556 Crnditors". an￿unIS falLkno tharn one year Totsl fitrtd* 5A67205 5,587,205 9. MovÉm•ttt In fund 9.1 ¢urIvnt￿ar Reali5edl Il¥¢d galn and 6 Aprll 2024 Ineomlng our¢ ResoU￿e$ •xp•nd•d Bakn¢e gt5 Aprfl 2025 ft￿￿1¢¢¢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 A￿1 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¢$¥ S Stacey. twstee, IS a dlwtor of Enwd Safèty S¥pplk?s, from Ythlch the trust pur¢has8d gDDds, al cost, frjr £416.7112024.. £359.091. 11. Voluntoug East H8rts Gospel Hall Trust ref￿8 enbtEty OD wAunteers to c4rry the m8nagBment, *jm1n￿tr0tsj) atm1 gwwdl malnknawgw0￿. TheTDJ8t ha$ no pa￿ staffor pald Tru8t803. FagB15 East H8rt8 Go$￿1 Hall Trnst Dotallod statomÈnt of flnan¢lal &otivWré• Notss ¢oth# ac¢ounts fortho arond8d 5th A rll 2026 12. lull conylson of si¥¢•mtyrtof FlnanGl41 A¢llvltl08 iJnr96trf¢tsd Ra8trl¢t•d Totsl Funil¥ Funds 2024 In¢omihg rn80ufoE ConlrfbuI0Tr5 from the congyegalt srft AKI do￿10￿5 Income tsx retsnd5 DornEted seNIc¢$ Payrdl Q￿Ing Legac￿$ rocèwed Investment In¢om• and Intsr•*t Bank Interest Othèr Incon Tr8nBfers Irom affllia*dtfttsts 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 G8thslllosS￿I 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