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2022-04-05-accounts

Trustees Report & Unaudited Financial Statements

Chichester Gospel Hall Trust For the year ended 5 April 2022

Contents

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Trustees Report & Unaudited Financial Statements

Legal and Administrative Information

Chichester Gospel Hall Trust For the year ended 5 April 2022

Charity Name:

Chichester Gospel Hall Trust

Registered Charity Number:

1195327

Trustees:

Anthony Murray Diplock (Chair)

Stephen Brown

Jonathan Bernard Diplock

Carl Fry - appointed 3rd September 2022

Duane Patrick Barry - appointed 3rd September 2022

Treasurer:

Anthony Murray Diplock

Principle Address:

Weyhill Gospel Hall Weyhill Road Weyhill Andover SP11 8DD

Accountant:

Oldfield Advisory LLP Santis House Curriers Close Coventry CV4 8AW

Independent Examiner:

Sandra Thurgood FCCA FMAAT FPA BSc 3 Dells Lane Biggleswade Beds SG18 LP

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Trustees Report & Unaudited Financial Statements

Report of the Trustees

Chichester Gospel Hall Trust For the year ended 5 April 2022

The trustees present their report along with the financial statements of the Charity for the 5 April 2022. The financial statements have been prepared in accordance with the accounting policies set out on page 10 and comply with the Trust Deed and applicable law.

Structure, Governance and Management

Governing Document

The Charity is an unincorporated trust constituted by a Deed of Trust dated 12th August 2014. The trust was registered with the Charity Commission for England and Wales on 28th July 2021 under Charity Registration Number: 1195327

Recruitment and appointment of new Trustees

The Trustees who have served during the year and since the year end are set out on page 2. None of the Trustees, nor any person connected with them, received any remuneration or expenses from the Charity in the year ended 5 April 2022.

The Trust operates two 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 Trustees of similar Trusts with a view to pooling experience considered useful in pursuing the objects of the Trust. The Trust also maintains particular links with East Hill Trust and Lansdowne Gospel Hall Trust with which it shares members of its congregation. Lansdowne Gospel Hall Trust pays some of Chichester's expenses on their behalf.

Risk Management

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

Objectives and Activities

Objectives and Aims

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

Public Benefit

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

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Trustees Report & Unaudited Financial Statements

Report of the Trustees

Main activities and achievements

The Trust provides and maintains two 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.

Donation of Gospel Halls

During the financial year, the Trust was given 2 Gospel Halls by affiliated trusts which have been included in the Trust accounts at net book value. It was impractical for the trust to get formal valuations so the Trustees have opted to use net book value, which in the opinion of the trustees represent realistic values.

Plans for future periods

With the commencement of lockdown restrictions in the UK the trust ceased using the gospel halls It operates. During the financial year, restrictions were eased sufficiently to allow the congregation to use the gospel halls for the Lord’s Supper (Communion). The use of the rooms was conducted in a manner which always complied with the government guidance, and the trust intends to continue using the rooms when it is safe to do so. The trustees do not consider that the Covid-19 pandemic will have any effect on the ability of the trust to continue as a going concern.

The trust is committed to providing and maintaining additional gospel halls donated from affiliated trusts during the financial year.

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, approximately 50 people normally attend these occasions.

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

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

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Trustees Report & Unaudited Financial Statements

Report of the Trustees

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 would usually participate in a programme of street preaching where Gospel tracts are provided free of charge by the Charity to such preachers to be handed out to interested members of the public. Due to the Covid-19 pandemic this has not been possible during the financial year, but the congregation aim to continue this once it is safe to do so.

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

In the year ended 5 April 2022 the Trust had a surplus of incoming resources over resources expended. This is due to the trust receiving donations of rooms from an affiliated trust during the financial year.

Total voluntary income received this year was £441,568 compared to £9,360 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, 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.

Free Reserves at the year end were £Nil ( 2021: £Nil)

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Trustees Report & Unaudited Financial Statements

Report of the Trustees

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 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:

..................................................................................

Anthony Murray Diplock (Trustee)

..............................................................

Date

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Trustees Report & Unaudited Financial Statements

Report of the Independent Examiner Chichester Gospel Hall Trust For the year ended 5 April 2022 I report to thetrustees on my examination olthe accounts of the ChichesterGospel Hall Trust lorthe year ended 5 April 2022. Respective responsibilities of Trustees and Examlner The charity'5 trustees are responsible forthe preparation of the accounts in accordancewith the requirements of the Charities Act 20111'theAct'l. I report in respectol my examination of the Trust's accountscarried out undersection 145 of the 20LI Act and in carrying out my examination I have followed all the applicable Directions given by thecharity Com[nis￿on undersection 14515llbl of the ACL Basis of Independent Examiner's Report My examination was carried out in accord3ncewith the General Directions given bythe Charity Commission. An examination include5 a review of the accounting record5 kept by the charity and a cotnpari50n olthe accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts. and seeking of explanations from you as Trustees concernlng any such rnatters. 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 presenta'true and lairview, and the report is limited to those mattersset out in the statements below. Independent Examiner's Statement I have completed Tny examination. I confirrn that no material matters have come to my attention in connection with the xamination giving me cause to believe that in any material respect.. Accounting rÈtords were not kept in re5pectofthe Trust a5 required bysection 130 of theArt' or The accounts do not accord with those records.. or The accounts do not comply with the applicable requirements concerningthe form and contentol account5 5etout in the Charities IAccounts and Reportsl Regulations 2008 otherth3n any ￿quIrement 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 corne across no other rnatters in connection with the examination to which attention should be drawn in thi5 report in order to enable a roper understandingof the accounts to be reached. Sandra Thurgood FCCA FMAAT FPA BSC 3 Dells Lane Biggleswade Beds SG188LP 8 December 2022 Tru5teesRèPOtI& Unaudltsd FinancK3lStatetnents Pa8e8 Df 19

Statement of Financial Activities

Chichester Gospel Hall Trust For the year ended 5 April 2022

Statement of Financial Activities
Chichester Gospel Hall Trust
For the year ended 5 April 2022
Statement of Financial Activities
Chichester Gospel Hall Trust
For the year ended 5 April 2022
UNRESTRICTED
FUNDS
DESIGNATED
FUNDS
RESTRICTED
FUNDS
TOTAL FUNDS
2022
TOTAL FUNDS
2021
Income and endowments:
Donations and Legacies:
Donations from other trusts
430,207
-
-
430,207
-
Donated Services (note 4)
11,361
-
-
11,361
9,360
Total Income and endowments:
441,568
-
-
441,568
9,360
Expenditure:
Running Meeting Rooms (note 9)
20,974
-
-
20,974
17,950
Total Expenditure:
20,974
-
-
20,974
17,950
Net Income/(Expenditure)
420,594
-
-
420,594
(8,590)
Net Movement In Funds
420,594
-
-
420,594
(8,590)
UNRESTRICTED
FUNDS
DESIGNATED
FUNDS
RESTRICTED
FUNDS
TOTAL FUNDS
2022
TOTAL FUNDS
2021
Reconciliation of funds (note 11)
Total Funds bought forward
817,343
-
-
817,343
825,934
Net movement in funds
(9,613)
-
-
(9,613)
(8,590)
Total Funds carried forward
807,730
-
-
807,730
817,343

The notes on page 11 - 18 form part of these financial statements.

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Trustees Report & Unaudited Financial Statements

Balance Sheet

Chichester Gospel Hall Trust As at 5 April 2022

Balance Sheet
Chichester Gospel Hall Trust
As at 5 April 2022
2022 2021
Fixed Assets
Tangible assets (note 6) 1,238,131 817,675
Total Fixed Assets 1,238,131 817,675
Current assets
Prepayments and accrued income 404 317
Cash at bank and in hand 50 -
Total Current assets 454 317
Creditors: amounts falling due withinone year
Accruals 648 648
Total Creditors: amounts falling due within one year 648 648
Net current assets/(liabilities) (194) (331)
Total assets less current liabilities 1,237,937 817,343
Net Assets 1,237,937 817,343
Funds (note 10)
Unrestricted funds 1,237,937 817,343
Total Funds 1,237,937 817,343

The unaudited financial statements were approved and authorised for issue by the Trustees of Chichester Gospel Hall Trust on .........................................and were signed on its behalf by:

.............................................................................................

Anthony Murray Diplock (Trustee)

The notes on pages 11 - 18 form part of these financial statements.

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Trustees Report & Unaudited Financial Statements

Notes forming part of the Financial Statements

Chichester Gospel Hall Trust For the year ended 5 April 2022

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 Chichester Gospel Hall Trust is considered to be equal to market value which would be paid were the service formally procured. This includes services paid for by other trusts.

Investment income is accounted for on a receivable basis.

1.3 Expenditure

Expenditure is included on an accruals basis. Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Charitable activities comprise those costs directly attributable to the fulfilment of the charitable objects.

1.4 Governance and support costs

Support costs have been allocated between governance costs and other support costs. Governance costs comprise all costs involving the public accountability of the charity and costs related to statutory requirements. Governance and support costs are allocated to charitable activities on the basis of capacity used.

1.5 Tangible fixed assets and depreciation

Tangible fixed assets (costing more than £100) 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 property and Refurbishments 2% straight line
Fixtures and Fittings 10% Reducing Balance

1.6 Taxation

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Trustees Report & Unaudited Financial Statements

Notes forming part of the Financial Statements

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.

1.9 Going Concern

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

1.10 Significant estimates and judgements

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.

The trustees do not consider that the Covid-19 pandemic will have any effect on the ability of the trust to continue as a going concern.

2. TRUSTEES' REMUNERATION AND EXPENSES

No Trustees received any remuneration or other benefits from an employment with the charity and no Trustees were reimbursed for expenses (2021: none)

3. WAGES AND SALARIES

There are no employees (2021: none)

4. Donated Services

2022
2021
2022
2021
Donated Services
Received From:
Donated services from Lansdowne Gospel Hall Trust
11,361
9,360
Total Received:
11,361
9,360

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Trustees Report & Unaudited Financial Statements

Notes forming part of the Financial Statements

5. Tangible Fixed Assets

Cost Freehold Land & Property Fixtures and Fittings Totals
At 5 April 2021 843,318 1,577 844,895
Additions 430,157 - 430,157
Disposals - - -
At 5 April 2022 843,318 1,577 844,895
Depreciation
At 5 April 2021 26,955 266 27,221
Current Year Depreciation 9,569 131 9,700
Eliminated on disposals - - -
At 5 April 2022 35,940 397 36,337
Net Book Value
At 5 April 2022 1,236,951 1,180 1,238,131
At 5 April 2021 816,363 1,311 817,674

During the year the trust received the following properties donated from affiliated trusts for nil consideration.

  1. Freehold Land and Buildings at East Street, Andover, Hants, SP10 1EP: £205,727

  2. Freehold Land and Buildings at Barlow's Lane, Andover, Hants, SP10 2HB: £224,430

Land registry titles of the above property held are HP78248, HP721611, HP666795, and HP93950.

6. TRANSACTIONS WITH RELATED PARTIES

During the financial year, no transactions occured with related parties of the trustees.

7. VOLUNTEERS

Chichester 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.

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Trustees Report & Unaudited Financial Statements

Resources Expended

Chichester Gospel Hall Trust For the year ended 5 April 2022

9. Resources Expended

MEETING ROOMS
OTHER
CHARITABLE
ACTIVITIES
TOTAL COSTS
2022
TOTAL COSTS
2021
MEETING ROOMS
OTHER
CHARITABLE
ACTIVITIES
TOTAL COSTS
2022
TOTAL COSTS
2021
Direct Costs
Other Expenses
Accountancy, Audit and Independent Examination Fees
1,296
-
1,296
108
Air Conditioning
342
-
342
1,406
Depreciation
9,700
-
9,700
9,130
Electricity, Gas & Water
4,587
-
4,587
3,904
Insurance
519
-
519
475
Professional fees (UST)
593
-
593
-
Repairs & Maintenance
3,938
-
3,938
2,927
Total Other Expenses
20,974
-
20,974
17,950
Total Direct Costs
20,974
-
20,974
17,950

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Trustees Report & Unaudited Financial Statements

Analysis of Net Assets - Current year

Chichester Gospel Hall Trust For the year ended 5 April 2022

10. ANALYSIS OF NET ASSETS BETWEEN FUNDS

10.1 Current Year
UNRESTRICTED DESIGNATED RESTRICTED TOTAL FUNDS
FUNDS FUNDS FUNDS 2022
Funds
Tangible Fixed Assets 1,238,131 - - 1,238,131
Current Assets 454 - - 454
Current Liabilities (648) - - (648)
Total Funds 1,237,937 - - 1,237,937

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Trustees Report & Unaudited Financial Statements

Analysis of Net Assets - Prior Year

Chichester Gospel Hall Trust For the year ended 5 April 2022

10.2 Prior Year

UNRESTRICTED DESIGNATED RESTRICTED TOTAL FUNDS
FUNDS FUNDS FUNDS 2021
Funds
Tangible Fixed Assets 817,675 - - 817,675
Current Assets 317 - - 317
Current Liabilities (648) - - (648)
Total Funds 817,343 - - 817,343

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Trustees Report & Unaudited Financial Statements

Movement in Funds - Current Year

Chichester Gospel Hall Trust For the year ended 5 April 2022

11. Movement in Funds

11.1 Movement in funds - current year

UNRESTRICTED DESIGNATED RESTRICTED TOTAL FUNDS
FUNDS FUNDS FUNDS 2022
Movement in Funds
Total funds bought forward 817,343 - - 817,343
Incoming resources 11,361 - - 11,361
Resources expended (20,974) - - (20,974)
Total funds carried forward 807,730 - - 807,730

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Trustees Report & Unaudited Financial Statements

Movement in Funds - Prior Year

Chichester Gospel Hall Trust For the year ended 5 April 2022

11. Movement in Funds

11.2 Movement in funds - Prior year

UNRESTRICTED DESIGNATED RESTRICTED TOTAL FUNDS
FUNDS FUNDS FUNDS 2021
Movement in Funds
Total funds bought forward 825,934 - - 825,934
Incoming resources 9,360 - - 9,360
Resources expended (17,950) - - (17,950)
Total funds carried forward 817,343 - - 817,343

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Trustees Report & Unaudited Financial Statements

Comparative Statement of Financial Activities

Chichester Gospel Hall Trust For the year ended 5 April 2022

Comparative Statement of Financial Activities
Chichester Gospel Hall Trust
For the year ended 5 April 2022
Comparative Statement of Financial Activities
Chichester Gospel Hall Trust
For the year ended 5 April 2022
UNRESTRICTED
FUNDS
DESIGNATED
FUNDS
RESTRICTED
FUNDS
TOTAL FUNDS
2021
Income and endowments:
Donations and Legacies:
Congregation Support
9,360
-
-
9,360
Total Income and endowments:
9,360
-
-
9,360
Expenditure:
Running Meeting Rooms (note 9)
17,950
-
-
17,950
Total Expenditure:
17,950
-
-
17,950
Net Income/(Expenditure)
(8,590)
-
-
(8,590)
Net Movement In Funds
(8,590)
-
-
(8,590)
UNRESTRICTED
FUNDS
DESIGNATED
FUNDS
RESTRICTED
FUNDS
TOTAL FUNDS
2021
Reconciliation of funds (note 11)
Total Funds bought forward
825,934
-
-
825,934
Net movement in funds
(8,590)
-
-
(8,590)
Total Funds carried forward
817,343
-
-
817,343

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Trustees Report & Unaudited Financial Statements