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2024-04-05-accounts

Docusign Envelope ID: E403C491-FA3B-4A36-B906-108CCB40BB4E

Charity Registration No: 1175917

Redhill and Horley Gospel Hall Trust

Report of the trustees and unaudited financial statements Year ended 5 April 2024

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

Docusign Envelope ID: E403C491-FA3B-4A36-B906-108CCB40BB4E

Redhill and Horley 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: E403C491-FA3B-4A36-B906-108CCB40BB4E

Redhill and Horley Gospel Hall Trust

Reference and Administrative Details For the year ended 5 April 2024

Charity name Redhill and Horley Gospel Hall Trust
Registered charity number 1175917
Trustees Clifford Gurr (Chair)
Anthony Gurr
Damian Lynes
Principal address 72 Oakwood Road
Horley
Surrey
RH6 7BX
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: E403C491-FA3B-4A36-B906-108CCB40BB4E

Redhill and Horley Gospel Hall Trust

Report of the Trustees For the year ended 5 April 2024

The Trustees present their report along with the financial statements of the Charity for the year ended 5 April 2024. The financial statements have been prepared in accordance with the accounting policies set out on page 11 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 10 November 1982, amended by various Deeds and most recently by Deed of Variation dated 2 January 2015. The Trust was registered with the Charity Commission for England and Wales on 24 November 2017 under Charity Registration Number: 1175917.

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 2024 (2023: £nil).

The Trust operates four Gospel Halls and Trustees are chosen from among the regular congregation of the halls. 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 expenses were paid on its behalf by the Whitmore Way Gospel Hall Trust, with whom it shares members of its congregation – a Trust with similar objectives.

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.

4

Docusign Envelope ID: E403C491-FA3B-4A36-B906-108CCB40BB4E

Redhill and Horley Gospel Hall Trust

Report of the trustees (continued) For the year ended 5 April 2024

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.

Main activities and achievements

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

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.

Donation of Gospel Halls

During the financial year the Trustees concluded that some of the gospel halls owned by the Trust should be donated to the Horsham Gospel Hall Trust (an affiliated Trust) for Nil consideration pursuant to the power contained in clause 2.2(o) of the Trust Deed as they considered it would be in the best interests of the congregation if the management and administration of gospel halls was consolidated. The donation was completed on 9[th] October 2023.

Plans for future periods

Despite the increased cost of energy, the trustees feel that these increased costs are not significantly impacting on the ability of the charity to continue as a going concern.

Meetings

Meetings held at the Gospel halls include the Lord's Supper (Communion), Gospel preachings, Bible readings and Bible addresses. There is a structured weekly schedule of meetings and, depending on the particular meeting, between 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 Halls welcome visitors and displays the times of Gospel preachings, along with a telephone number for those seeking further information or help. Gospel tracts, which are distributed by street preachers, also display this information.

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

5

Docusign Envelope ID: E403C491-FA3B-4A36-B906-108CCB40BB4E

Redhill and Horley Gospel Hall Trust

Report of the trustees (continued) For the year ended 5 April 2024

Spreading the Gospel message and the life of a Christian

The Gospel Halls are a base from which the regular congregation and others who attend the meetings are encouraged to spread the Christian Gospel, in word and deed.

Members of the congregation participate in a programme of street preaching and Gospel tracts are provided free of charge by the Charity to such preachers to be handed out to interested members of the public.

Objectives and activities

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 2024 the Trusts had a large defiict of incoming resources over resources expended, this was due to the donation of the gospel halls.

During the year a gospel hall was sold and the proceeds were donated to the Whitmore Way Gospel Hall Trust.

Total voluntary income received this year was £39,875 compared to £13,734 in the previous year.

All funds held were unrestricted funds.

6

Docusign Envelope ID: E403C491-FA3B-4A36-B906-108CCB40BB4E

Redhill and Horley Gospel Hall Trust

Report of the trustees (continued) For the year ended 5 April 2024

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.

There were no free reserves at the year end. (2023: Nil)

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 are reviewed and approved by two Trustees.

On behalf of the board:

Clifford Gurr Trustee

11/12/2024 Date: ...........................................

7

Docusign Envelope ID: E403C491-FA3B-4A36-B906-108CCB40BB4E

Redhill and Horley Gospel Hall Trust

Independent examiner’s report to the trustees For the year ended 5 April 2024

I report to the trustees on my examination of the accounts of the Redhill and Horley Gospel Hall Trust for the year ending 5 April 2024.

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 11/12/2024

Bridge House Pattenden Lane Marden Kent TN12 9QJ

8

Docusign Envelope ID: E403C491-FA3B-4A36-B906-108CCB40BB4E

Redhill and Horley Gospel Hall Trust

Statement of financial activities For the year ended 5 April 2024


Notes
Income and endowments from:
Donations and legacies:
Collections
Contributions from the
congregation
Gift Aid donations
Income tax refunds
Donated services
4
Payroll giving
Grants from other Trusts
Investments
Loss on sale of Hall
Other
Total
Expenditure on:
Charitable activities
Running meeting rooms
Other charitable activities
Cost of donated services
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
Restricted
funds
Total
funds
2024
Total
funds
2023
£
£
£
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
39,875
0
39,875
13,734
0
0
0
0
0
0
0
0
0
(50,000)
0
(50,000)
0
0
0
0
(10,125)
0
(10,125)
13,734
38,345
0
38,345
11,964
909,150
0
909,150
1,050
0
0
0
0
947,495
0
947,495
13,014
(957,620)
0
(957,620)
720
0
0
0
0
(957,620)
0
(957,620)
720
1,457,620
0 1,457,620 1,456,900
500,000
0
500,000 1,457,620

The notes on pages 11 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: E403C491-FA3B-4A36-B906-108CCB40BB4E

Redhill and Horley Gospel Hall Trust

Balance sheet As at 5 April 2024

Notes
Fixed assets
Intangible assets
Tangible fixed assets
6
Current assets
Debtors:
Loans
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
Net assets
Funds
Unrestricted income fund
Restricted funds
Total charity funds
8		 0
500,000		 2024
£


500,000






0		 0
1,457,740		 2023
£


1,457,740






(120)
0
1,080
0

0
840
0
1,080
0
(1,080)
0		 840
0
(960)
0










500,000
0		 1,457,620
0
500,000 1,457,620
500,000
0		 1,457,620
0
500,000 1,457,620

The unaudited financial statements were approved and authorised for issue by the Trustees of Redhill and 11/12/2024 Horley Gospel Hall Trust on and signed on their behalf by

Clifford Gurr Trustee

The notes on pages 11 to 16 form part of these financial statements

10

Docusign Envelope ID: E403C491-FA3B-4A36-B906-108CCB40BB4E

Redhill and Horley Gospel Hall Trust

Notes to the Financial Statements For the year ended 5 April 2024

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 Redhill and Horley 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

Freehold land is not depreciated. No depreciation is provided on the buildings as the Trustees consider the residual value of the buildings to be no less than the cost at which they are held.

11

Docusign Envelope ID: E403C491-FA3B-4A36-B906-108CCB40BB4E

Redhill and Horley Gospel Hall Trust

Notes to the Financial Statements For the year ended 5 April 2024

1.6 Taxation

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

1.7 Funds

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

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

1.8 Preparation of consolidated financial statements

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

1.9 Going concern

The Trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern. 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.

In application of the Trust’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other relevant factors and reviewed on an ongoing basis. Actual results may differ from these estimates.

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 (2023: None).

3. Wages and salaries

There are no employees (2023: none).

4. Donated services (Incoming)

Whitmore Way Gospel Hall Trust 2024
£
39,875
39,875		 2023
£
13,734
13,734

12

Docusign Envelope ID: E403C491-FA3B-4A36-B906-108CCB40BB4E

Redhill and Horley Gospel Hall Trust

Notes to the Financial Statements For the year ended 5 April 2024

5. Resources expended

Current Year
Direct costs:
Insurance
Repairs & Maintenance
IT Expenses
Utilities
Donations
Activity costs
Legal fees
Depreciation
Governance costs
Prior Year
Direct costs:
Insurance
Repairs & Maintenance
IT Expenses
Utilities
Donations
Activity costs
Legal fees
Depreciation
Governance costs		 Meeting
rooms
£
696
24,811
0
3,802
0
0
9,036
0
0
38,345
Meeting
rooms
£
1,533
7,008
0
3,274
0
0
149
0
0
11,964		 Other
charitable
activities
£
0
0
0
0
907,740
0
0
0
1,410
909,150
Other
charitable
activities
£
0
0
0
0
0
0
0
0
1,050
1,050		 2024
£
696
24,811
0
3,802
907,740
0
9,036
0
1,410
947,495
2023
£
1,533
7,008
0
3,274
0
0
149
0
1,050
13,014

Governance costs include £1,410 (2023: £1,050) in respect of independent examiner’s fees.

13

Docusign Envelope ID: E403C491-FA3B-4A36-B906-108CCB40BB4E

Redhill and Horley Gospel Hall Trust

Notes to the Financial Statements For the year ended 5 April 2024

6. Fixed assets

6.
Fixed assets
The Grove
Cost
B/f at 06/04/2023
407,740
Additions
0
Disposals
(407,740)
At 5 April 2024
0
Depreciation
B/f at 06/04/2023
0
Charge for the year
0
Impairment
0
Disposals
0
At 5 April 2024
0
Net book value
At 5 April 2024
0
At 5 April 2023
407,740
Land registry Title Nos:
SY64968
7.
Analysis of net assets between funds
7.1
Current year
Fixed assets
Current assets
Current liabilities
Long term liabilities
Total funds		 Redstone
Road
Povey Cross
Woodlands
Road
500,000
250,000
300,000
0
0
0
0
(250,000)
(300,000)
500,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
500,000
0
0
500,000
250,000
300,000
SY616330
WSX231853
SY403177
Unrestricted
funds
Restricted
funds
£
£
500,000
0
1,080
0
(1,080)
0
0
0
500,000
0		 Total
1,457,740
0
(957,740)
500,000
0
0
0
0
0
500,000
1,457,740
Total
£
500,000
1,080
(1,080)
0
500,000

14

Docusign Envelope ID: E403C491-FA3B-4A36-B906-108CCB40BB4E

Redhill and Horley Gospel Hall Trust

Notes to the Financial Statements For the year ended 5 April 2024

7.2
Prior year
Fixed assets
Current assets
Current liabilities
Long term liabilities
Total funds
8.
Movement in funds
8.1
Current year
Restricted funds
Unrestricted funds
Total funds
8.2
Prior year
Restricted funds
Unrestricted funds
Total funds		 Balance at
6 April
2023
£
0
1,457,620
1,457,620
Balance at
6 April
2022
£
0
1,456,900
1,456,900		 Unrestricted
funds
Restricted
funds
Total
£
£
£
1,457,740
0
1,457,740
0
0
0
(960)
0
(960)
0
0
0
1,456,780
0
1,456,780
Incoming
resources
Resources
expended
Realised/
unrealised
gains and
losses
Balance
at 5 April
2024
£
£
£
£
0
0
0
0
(10,125)
(947,495)
0
500,000
(10,125)
(947,495)
0
500,000
Incoming
resources
Resources
expended
Realised/
unrealised
gains and
losses
Balance
at 5 April
2023
£
£
£
£
0
0
0
0
13,734
(13,014)
0
1,457,620
13,734
(13,014)
0
1,457,620		 Unrestricted
funds
Restricted
funds
Total
£
£
£
1,457,740
0
1,457,740
0
0
0
(960)
0
(960)
0
0
0
1,456,780
0
1,456,780
Incoming
resources
Resources
expended
Realised/
unrealised
gains and
losses
Balance
at 5 April
2024
£
£
£
£
0
0
0
0
(10,125)
(947,495)
0
500,000
(10,125)
(947,495)
0
500,000
Incoming
resources
Resources
expended
Realised/
unrealised
gains and
losses
Balance
at 5 April
2023
£
£
£
£
0
0
0
0
13,734
(13,014)
0
1,457,620
13,734
(13,014)
0
1,457,620		 Unrestricted
funds
Restricted
funds
Total
£
£
£
1,457,740
0
1,457,740
0
0
0
(960)
0
(960)
0
0
0
1,456,780
0
1,456,780
Incoming
resources
Resources
expended
Realised/
unrealised
gains and
losses
Balance
at 5 April
2024
£
£
£
£
0
0
0
0
(10,125)
(947,495)
0
500,000
(10,125)
(947,495)
0
500,000
Incoming
resources
Resources
expended
Realised/
unrealised
gains and
losses
Balance
at 5 April
2023
£
£
£
£
0
0
0
0
13,734
(13,014)
0
1,457,620
13,734
(13,014)
0
1,457,620		 Unrestricted
funds
Restricted
funds
Total
£
£
£
1,457,740
0
1,457,740
0
0
0
(960)
0
(960)
0
0
0
1,456,780
0
1,456,780
Incoming
resources
Resources
expended
Realised/
unrealised
gains and
losses
Balance
at 5 April
2024
£
£
£
£
0
0
0
0
(10,125)
(947,495)
0
500,000
(10,125)
(947,495)
0
500,000
Incoming
resources
Resources
expended
Realised/
unrealised
gains and
losses
Balance
at 5 April
2023
£
£
£
£
0
0
0
0
13,734
(13,014)
0
1,457,620
13,734
(13,014)
0
1,457,620
13,734 1,457,620

9. Transactions with related parties

During the year there were no transactions to report.

10. Volunteers

Redhill and Horley 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.

15

Docusign Envelope ID: E403C491-FA3B-4A36-B906-108CCB40BB4E

Redhill and Horley Gospel Hall Trust

Notes to the Financial Statements For the year ended 5 April 2024

11. Comparative statement of financial activities

Notes
Income and endowments from:
Donations and legacies:
Collections
Contributions from the congregation
Gift Aid donations
Income tax refunds
Donated services
4
Payroll giving
Grants from other Trusts
Investments
Loss on sale of Hall
Other
Total
Expenditure on:
Charitable activities
Running meeting rooms
Other charitable activities
Cost of donated services
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
Restricted
funds
Total funds
2023
£
£
£
0
0
0
0
0
0
0
0
0
0
0
0
13,734
0
13,734
0
0
0
0
0
0
0
0
0
0
0
13,734
0
13,734
11,964
0
11,964
1,050
0
1,050
0
0
0
13,014
0
13,014
720
0
720
0
0
0
720
0
720
1,456,900
0
1,456,900
1,457,620
0
1,457,620

16