## **Foxland Road Gospel Hall Trust**
**Report of the trustees and unaudited financial statements Year ended 5 April 2024**
**Registered Charity Number 1177427**
**Foxland Road Gospel Hall Trust**
## **Contents**
||Pages|
|---|---|
|Reference and administrative details|1|
|Report of the trustees|2 -6|
|Statement of financial activities|7|
|Balance sheet|8|
|Notes to the financial statements|9 - 12|
## **Foxland Road Gospel Hall Trust**
## **Reference and administrative details For the year ended 5 April 2024**
|**Charity name**|Foxland Road Gospel Hall Trust|
|---|---|
|**Charity Number**|**1177427**|
|**Trustees**|Mark Chadwick|
||Simon Beech - Chair|
||Michael Shaw|
|**Treasurer**|Mark Chadwick|
|**Principal address**|11 Handforth Road|
||Wilmslow|
||Cheshire|
||SK9 2LX|
|**Bankers**|HSBC|
||5 High Street|
||Cheadle|
||Cheshire|
||SK8 1AY|
1
## **Foxland Road 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 9 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 Foxland Road Gospel Hall Trust is constituted by a Deed of Trust dated 7[th] November 1978, amended by various Deeds and most recently by Deed of Variation dated 12[th] August 2014.
The Trust registered with the Charity Commission under Charity no. 1177427 on 5[th] March 2018
## **Recruitment and appointment of new trustees**
The Trustees who have served during the year and since the year end are set out on page 1. 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).
Trustees are selected according to their experience in specialised fields and are expected to use that experience in furthering the objects of the Trust. Checks are made to ensure that there are no legal or other barriers to their appointment. New Trustees are nominated by the existing trustees and appointed by unanimous resolution of the Congregation. Incoming Trustees are made fully aware of their responsibilities by the existing Trustees who ensure that new Trustees read the Trust Deed and the relevant guidance for trustees published by the Charity Commission.
## **Wider network**
The Trustees maintain informal links with Trustees of similar Trusts with a view to pooling experience considered useful in pursuing the objects of the Trust. The Charity also maintains particular links with The Manchester Gospel Hall Trust, with which it shares members of its congregation.
## **Risk management**
The Trustees have identified and reviewed the major risks to which the charity is exposed and confirm that they have established systems or procedures to manage and mitigate those risks.
2
**Foxland Road Gospel Hall Trust**
## **Report of the trustees (continued) For the year ended 5 April 2024**
## **Objectives and activities**
## **Objectives and aims**
The Trust has the following charitable purposes
**1.** 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”) whose core doctrine and whose proper practices in furtherance of some of the aspects of that core doctrine (“Faith in Practice”) is summarised in the two Schedules to the New Trust Deed which is contained in the Second Schedule to the Deed of Variation dated 12[th] August 2014
**2.** Any other charitable purposes connected with Brethren
## **Main Activities**
The Trust provides and maintains gospel halls for the religious activities of Christians often referred to as 'Brethren'. Details of the origins, teachings and way of life of the Brethren can be found on their website - www.plymouthbrethrenchristianchurch.org.
Meetings held at these gospel halls include the Lord's Supper (Communion), Gospel preachings, Bible readings and Bible addresses. Depending on the particular meeting, between 40 and 120 people normally attend these occasions. There is a structured weekly schedule of meetings held in one or more of the gospel halls
## **Spreading the Gospel Message**
The Gospel Hall is a base from which a large number of preachers operate to spread the Christian gospel, in word and deed. Gospel tracts are provided free of charge by the Trust to such preachers. Many of them also preach the Christian gospel on the streets of Cheadle Hulme, Cheadle and Stockport town centre and Manchester City most weeks of the year.
In addition to street preaching, the trust also keeps in contact with prison chaplains to provide gospel tracts and bibles as required. The trust also operates a programme of providing regular packs of nutritious food and gospel literature to homeless and needy persons through local charities or homeless societies.
## **Visitors**
The services and meetings are attended by the regular congregation and many of the services are open to other visitors who are properly disposed. The notice board outside the Hall welcomes visitors and displays times of Gospel Preachings along with a telephone number for those seeking further information or help. Gospel Tracts, which are distributed daily, also display this information.
Bibles and an extensive range of other Christian reading material is on display at the Hall, to which visitors are free to help themselves.
## **Public benefit**
The trustees of Foxland Road Gospel Hall Trust 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.
3
## **Foxland Road Gospel Hall Trust**
## **Report of the trustees (continued) For the year ended 5 April 2024**
## **Objectives and activities**
## **(continued)**
## **The life of a Christian**
The following points are an extract from Schedule 1 of the Trust Deed. They outline the way of life of the Brethren as supported by the Holy Scriptures and how it contributes to public benefit;
**1.** We seek and are encouraged to live exemplary lives in all our relationships with others in the wider community (including former Brethren), in accordance with the teachings of Holy Scripture (1 Tim 2:2)
**2.** We regularly go out from our homes to preach on the streets, to distribute Christian literature and engage with the wider community (including former Brethren) in order to present eternal salvation, available to all men by faith in Jesus Christ. (2 Tim 4:2).
**3.** We seek as members of the public to lead Christian lives as husbands and wives, parents, children, employers, employees and neighbours. (Col 3:22-25, Col 4:1).
**4.** The preservation and protection of the family unit is fundamental and children are prized as a blessing from God. (Psalm 127:3-5). The elderly are valued members of the community, for whom both their family and the wider community are expected to care.
**5.** Holy Scripture commands us to be good neighbours to others, and deal with all other people (including former Brethren) openly, honestly and fairly and consistent with these principles, we should give our time, talents and money to assist those in need in the wider community, in so far as reasonable given our abilities and our available resources. (Matt 7:12, Matt 22:39, Eph 4:28).
## **Funding**
Funding is sought through gifts and donations from the congregation. Grants are sometimes received from other charitable trusts with congruent objectives. Gift aid is also claimed on relevant gifts.
## **Achievement and performance**
## **Charitable activities**
The normal activities of the Trust were maintained throughout the year. All of the Gospel Halls under the control of the Trust were used throughout the year to further its charitable objectives.
The congregation is kept regularly informed as to particular needs for funds, and other relevant matters.
4
**Foxland Road Gospel Hall Trust**
**Report of the trustees (continued) For the year ended 5 April 2024**
## **Financial review**
## **Financial position**
In the year ended 5 April 2024 the Trust did not have any surplus of incoming resources over resources expended.
Total voluntary income received this year was £38,453 compared to £7205 in the previous year.
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. This is based on the charity's size and the level of financial commitments. The Trustees consider that no reserves policy is needed as expenditure is very minimal and infrequent. 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.
Free reserves at the year end were £10.00 (2023: £10.00)
5
## **Foxland Road Gospel Hall Trust**
## **Report of the trustees (continued) For the year ended 5 April 2024**
## **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 requires 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
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to 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:
Mark Chadwick Trustee
Date: 21.11.2024
6
## **Foxland Road Gospel Hall Trust**
## **Statement of financial activities For the year ended 5 April 2024**
|||**Unrestricted**|**Restricted**|**Total funds**|**Total funds**|
|---|---|---|---|---|---|
|||**funds**|**funds**|**2024**|**2023**|
||**Notes**|**£**|**£**|**£**|**£**|
|**Income and endowments from:**||||||
|**_Donations and legacies:_**||||||
|Collections||0|0|0|0|
|Contributions from the||0|0|0|0|
|congregation||||||
|Gift Aid donations||0|0|0|0|
|Income tax refunds||0|0|0|0|
|Donated services|**4**|38,453|0|38,453|7,205|
|Payroll giving||0|0|0|0|
|Legacies||0|0|0|0|
|**_Investments_**||||||
|Bank interest||0|0|0|0|
|**_Other_**||||||
|**Total**||38,453|0|38,453|7,205|
|**Expenditure on:**||||||
|**_Charitable activities_**||||||
|Running meeting rooms||38,453||38,453|7,205|
|Cost of donated services|**4**|0|0|||
|**Total**||38,453|0|38,453|7,205|
|**Net income/(expenditure)**||||||
|Gains/(losses) on revaluation of fixed||0|0|0|0|
|assets||||||
|**Net movement in funds**||0|0|0|0|
|**Reconciliation of funds**||||||
|Total funds brought forward||108,010|0|38,453|108,010|
|**Total funds carried forward**||108,010|0|0|108,010|
The notes on pages 9 - 13 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.
7
## **Foxland Road Gospel Hall Trust**
## **Balance sheet As at 5 April 2024**
|**Notes**
**Fixed assets**
Tangible fixed assets
**6**
**Current assets**
Debtors:
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
Net current assets
**Total assets less current liabilities**
Creditors: amounts falling due after more than one year:
Loan
**Net assets**
**Funds**
Unrestricted income fund
Restricted funds
**Total unrestricted funds**
**7**|**2024**
**£**
108,000
0
0
10
0
0
0
10
108,010
108,010
0
108,010|**2023**
**£**
108,000|
|---|---|---|
|||0
0
10|
|||0
0
0
10|
||||
|||108,010|
|||108,010
0|
|||108,010|
The unaudited financial statements were approved and authorised for issue by the Trustees of Foxland Road Gospel Hall Trust on 21[st] November 2024 and signed on their behalf by Mark Chadwick
Mark Chadwick Trustee
The notes on pages 9 - 12 form part of these financial statements
8
## **Foxland Road Gospel Hall Trust**
## **Detailed statement of financial activities 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 as amended on 2 February 2016 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and UK Generally Accepted Accounting Practice as it applies from 1 January 2015.
The Foundation 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 Incoming resources
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 Foxland Road 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 Resources expended
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.
## 1.5 Tangible fixed assets and depreciation
Tangible fixed assets 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:
Freehold buildings 0% straight line Fixtures and Fittings 10% straight line
1.6 Taxation
9
**Foxland Road Gospel Hall Trust**
## **Detailed statement of financial activities For the year ended 5 April 2024**
The Trust is a 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 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.
## **Received from:**
## **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**
||**2024**|**2023**|
|---|---|---|
||**£**|**£**|
|Manchester Gospel Hall Trust|38,453|7,205|
## **6. Resources expended**
|**Direct Costs**|**Meeting**
**rooms**
**£**
38,453
38,453|**Other**
**charitable**
**activities**
**£**
0
0|**2024**
**£**
38,453
38,453|**2023**
**£**
7,205|
|---|---|---|---|---|
|||||7,205|
**7. Tangible fixed assets Title No.s GM198467, GM244695, GM443031**
10
## **Foxland Road Gospel Hall Trust**
## **Detailed statement of financial activities For the year ended 5 April 2024**
|**Freehold**
**Property and**
**Refurbishment**
**£**
**Cost**
108,000
Brought forward at
0
6 April 2022
0
Disposals
0
**At 5 April 2023**
108,000
**Depreciation**
0
Brought forward at
0
6 April 2023
0
Charge for the year
0
Impairment
0
Disposals
0
**At 5 April 2024**
0
**Net book value**
**At 5 April 2024**
108,000
**At 5 April 2023**
108,000
**8.**
**Analysis of net assets between funds**|**Temporary**
**buildings**
**buildings**
**£**
0
0
0
0
0
0
0
0
0
0
0
0
0
0|**Furniture,**
**fixtures &**
**fittings**
**£**
0
0
0
0
0
0
0
0
0
0
0
0
0
0|**Total**
**£**
108,000
0
0
0|
|---|---|---|---|
||||108,000|
||||0
0
0
0
0
0|
||||0|
||||108,000|
||||0|
|||||
|Tangible fixed assets
Current assets
Current liabilities
**Total funds**|**Unrestricted**
**funds**
**£**
108,000
10
0
108,010|**Restricted**
**funds**
**£**
0
0
0
0|**Total**
**funds**
**£**
108,000
10
0|
|---|---|---|---|
||||108,010|
11
## **Foxland Road Gospel Hall Trust**
## **Detailed statement of financial activities For the year ended 5 April 2024**
## **9. Movement in funds**
## _9.1 Current year_
|**Restricted funds**
Unrestricted funds
**Total funds**
_Prior year_
**Restricted funds**
Unrestricted funds
**Total funds**|**Balance at**
**6 April**
**2023**
**Incoming**
**resources**
**Resources**
**expended**
**Realised/**
**unrealised**
**gains and**
**losses**
**Balance at 5**
**April 2024**
**£**
**£**
**£**
**£**
**£**
0
0
0
0
0
108,010
38,453
38,453
0
108,010|
|---|---|
||**108,010**
**38,453**
**38,453**
**0**
**108,010**|
||**Balance at**
**6 April**
**2022**
**Incoming**
**resources**
**Resources**
**expended**
**Realised/**
**unrealised**
**gains and**
**losses**
**Balance at 5**
**April 2023**
**£**
**£**
**£**
**£**
**£**
0
0
0
0
0
108,010
7,205
7,205
0
108,010|
||**108,010**
**7,205**
**7,205**
**0**
**108,010**|
## _9.2 Prior year_
## **10 Transactions with related parties**
There are no related party disclosures in this reporting period
## **11 Volunteers**
Foxland Road 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
12