2025-04-05-accounts

Charity registration number 1196847 (England and Wales)

NUNTHORPE GOSPEL HALL TRUST

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

NUNTHORPE GOSPEL HALL TRUST

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

S Evershed (Treasurer) S Evershed (Chair) C Culmer

Charity number 1196847 Registered office

Mulberry House Hilton Road Middlesbrough United Kingdom TS9 5LX

Independent examiner

Azets Audit Services Bede House Belmont Business Park DURHAM United Kingdom DH1 1TW

NUNTHORPE GOSPEL HALL TRUST

CONTENTS

	Page
Trustees report	1 - 3
Statement of trustees responsibilities	4
Independent examiner's report	5
Statement of financial activities	6
Balance sheet	7
Notes to the financial statements	8 - 13

NUNTHORPE GOSPEL HALL TRUST

TRUSTEES REPORT FOR THE YEAR ENDED 5 APRIL 2025

The trustees present their annual report and financial statements for the year ended 5 April 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the trust's governing document, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

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 10 January 2015

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. Meetings are held every day 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 Nunthorpe 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 Nunthorpe 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.

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NUNTHORPE GOSPEL HALL TRUST

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

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.

Achievements and performance

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.

Financial review

In the year ended 5 April 2025 the Trust had a deficit of incoming resources over resources expended of £21,285 (2024: Deficit £21,395). Total voluntary income received this year was £29,488 (2024: £22,203).

As at 5 April 2025 free reserves amounted to a deficit of £823 (2024: Deficit £494). This is mostly due to nonmonetary items such as depreciation.

All funds held were unrestricted funds.

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. 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.

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.

Structure, governance and management

The charity was registered with the charity commission on 30th November 2021 under charity registration number 1196847. The charity is controlled by a deed of trust most recently amended on 12th August 2014 and constitutes an unincorporated charity.

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NUNTHORPE GOSPEL HALL TRUST

TRUSTEES REPORT (CONTINUED)

FOR THE YEAR ENDED 5 APRIL 2025

The trustees who served during the year and up to the date of signature of the financial statements were: S Evershed (Treasurer) S Evershed (Chair) C Culmer

The Trustees who have served during the year and since the year end are set out above. None of the Trustees, nor any person connected with them, received any remuneration or expenses from the Charity in the year ended 5 April 2025 (2024: £nil).

Trustees are selected according to their experience in specialised fields and are expected to use that experience in furthering the objects of the charity. 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 Charity Deed.

Wider network

The Trustees maintain informal links with Trustees of similar charities with a view to pooling experience considered useful in pursuing the objects of the Charity. In particular the charity has strong links with Thornfield Gospel Hall Trust.

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.

The trustees report was approved by the Board of Trustees.

S Evershed (Treasurer)

Trustee Dated: 5 February 2026

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NUNTHORPE GOSPEL HALL TRUST

STATEMENT OF TRUSTEES RESPONSIBILITIES

FOR THE YEAR ENDED 5 APRIL 2025

The trustees are responsible for preparing the Trustees Report 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 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 trust and of the incoming resources and application of resources of the trust for that year.

In preparing these financial statements, the trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP;

• make judgements and estimates that are reasonable and prudent;

• state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the trust and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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NUNTHORPE GOSPEL HALL TRUST

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF NUNTHORPE GOSPEL HALL TRUST

I report to the trustees on my examination of the financial statements of Nunthorpe Gospel Hall Trust (the trust) for the year ended 5 April 2025.

Responsibilities and basis of report

As the trustees of the trust you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the trust’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.

I have completed my examination. I confirm that no 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 Charities Act 2011.

• 2 the financial statements do not accord with those records; or

• 3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 financial statements to be reached.

Azets Audit Services

Bede House Belmont Business Park DURHAM DH1 1TW

5 February 2026

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NUNTHORPE GOSPEL HALL TRUST

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 5 APRIL 2025

		Unrestricted	Unrestricted
		funds	funds
		2025	2024
	Notes	£	£
Income from:
Donations and legacies	2	29,488	22,203
Total income		29,488	22,203
Expenditure on:
Charitable activities	3	50,773	43,598
Total expenditure		50,773	43,598
Net expenditure and movement in funds		(21,285)	(21,395)
Reconciliation of funds:
Fund balances at 6 April 2024		905,950	927,345
Fund balances at 5 April 2025		884,665	905,950

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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NUNTHORPE GOSPEL HALL TRUST

BALANCE SHEET

AS AT 5 APRIL 2025

2025 Notes £ Fixed assets Tangible assets 9 Current assets Cash at bank and in hand 1,067 Creditors: amounts falling due within one year 10 (1,890) Net current liabilities Total assets less current liabilities The funds of the trust Unrestricted funds 11 The financial statements were approved by the trustees on 5 February 2026 S Evershed (Treasurer) C Culmer Trustee Trustee	£ 885,488 (823) 884,665 884,665 884,665	2024 £ 1,066 (1,560)	£ 906,444 (494) 905,950 905,950 905,950

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NUNTHORPE GOSPEL HALL TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

1 Accounting policies

Charity information

Nunthorpe Gospel Hall Trust is governed by a trust deed dated 12th August 2014.

1.1 Accounting convention

The financial statements have been prepared in accordance with the trust's governing document, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The trust is a Public Benefit Entity as defined by FRS 102.

The trust has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the trust. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the trust has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

1.4 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.

1.5 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. Governance costs comprise all costs involving the public accountability of the charity and costs related to statutory requirements.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

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NUNTHORPE GOSPEL HALL TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

1 Accounting policies

(Continued)

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings Fixtures, fittings & equipment

2% straight line 15% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the trust reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the trust’s contractual obligations expire or are discharged or cancelled.

1.9 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the trust is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10 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.

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NUNTHORPE GOSPEL HALL TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

1 Accounting policies

(Continued)

1.11 Funds

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

2 Income from donations and legacies

	Unrestricted	Unrestricted
	funds	funds
	2025	2024
	£	£
Donations and gifts	29,488	22,203

The donations and gifts represent Thornfield Gospel Hall Trust's donation during the year.

3 Expenditure on charitable activities

	Meeting	Meeting
	rooms	rooms
	2025	2024
	£	£
Direct costs
Depreciation and impairment	20,956	21,005
Gospel Hall running costs	27,687	21,033
	48,643	42,038
Share of support and governance costs (see note 4)
Governance	2,130	1,560
	50,773	43,598
Analysis by fund
Unrestricted funds	50,773	43,598
Support costs allocated to activities
	2025	2024
	£	£
Governance costs	2,130	1,560
Analysed between:
Meeting rooms	2,130	1,560

4 Support costs allocated to activities

Governance costs include £2,130 (2024: £1,560) in respect of Independent Examination fees.

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NUNTHORPE GOSPEL HALL TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

5 Net movement in funds 2025 2024 £ £ The net movement in funds is stated after charging/(crediting): Fees payable for the independent examination of the charity's financial statements 2,130 1,560 Depreciation of owned tangible fixed assets 20,956 21,005 6 Trustees None of the trustees (or any persons connected with them) received any remuneration during the year. 7 Employees The average monthly number of employees during the year was: 2025 2024 Number Number Total - - There were no employees whose annual remuneration was more than £60,000.	2025 £ 2,130 20,956	2024 £ 1,560 21,005
	2025 Number -	2024 Number -

8 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

9 Tangible fixed assets

Cost At 6 April 2024 At 5 April 2025 Depreciation and impairment At 6 April 2024 Depreciation charged in the year At 5 April 2025 Carrying amount At 5 April 2025 At 5 April 2024	Land and buildings £ 1,033,638 1,033,638 129,078 20,673 149,751 883,887 904,560	Fixtures, fittings & equipment £ 9,567 9,567 7,683 283 7,966 1,601 1,884	Total £ 1,043,205
			1,043,205
			136,761 20,956
			157,717
			885,488
			906,444

Land registry titles of the above property held are CE164117, NYK290106 and CE155664.

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NUNTHORPE GOSPEL HALL TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

10 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
	2025	2024
	£	£
Accruals and deferred income	1,890	1,560

11 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

	At 6 April	Incoming	Resources	At 5 April
	2024	resources	expended	2025
	£	£	£	£
General funds	905,950	29,488	(50,773)	884,665
Previous year:	At 6 April	Incoming	Resources	At 5 April
	2023	resources	expended	2024
	£	£	£	£
General funds	927,345	22,203	(43,598)	905,950

12 Analysis of net assets between funds

	Unrestricted
	funds
	2025
	£
At 5 April 2025:
Tangible assets	885,488
Current assets/(liabilities)	(823)
	884,665
	Unrestricted
	funds
	2024
	£
At 5 April 2024:
Tangible assets	906,444
Current assets/(liabilities)	(494)
	905,950

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NUNTHORPE GOSPEL HALL TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

13 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

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