Charity Reglstration No: 1199276
Exeter & Honiton Gospel Hall Trust
Report of the trustees and
unaudited financial statements
Year ended 5 April 2024

Exeter & Honiton Gospel Hall Trust
Contents
Pages
Reference and administrative details
Report of the trustees
Independent examinerfs report
statement of financial actlvitles
Balance sheet
Notes to the financial statements
10-16

Ex@ter & Honiton Gospel Hall Trust
Report of the Trustees
For the year ended 5 Aprll 2024
Charity name
Exeter & Honiton Gospel Hall Trust
ReÈistÈred charity number
1199276
TNstees
Mr AR Parson
M r RD Welrh (Chairl
MrTShort
Treasurer
Mr AR Parson
Principal address
55 Winslade Park
clyststmary
Exeter
EX5 IDB
Bankers
CAF Bank
25 King5 Hill Avenue
King5 Hill
WEST MALLING
ME1941Q
Solicitors
Tozers SolScltors
Broadwalk House
Southernhay West
EXETER
EXI IUA

Exeter & Honitoll Gospel Hall Trust
Report of the Trustees
For the year ended S Aprll 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 wlth the accounting policies set
out on page l(kll and comply with the Trust Oeed and applicable law.
Structure. governance and manaEement
Governing document
The Charity is an unificorporated trust cc>nstituted by a Deed of Trust dated 21, June 1982, most recentlv
amended by Deed of Variation dated 5 September 2014. The Trust was registered with the charity
Cornmission for England and Wales on 13th June 2022 under Charity Registration Number: 1199276
Rètruitment and appolntment of new trustees
The name5 of the Trustees who Se￿ed during the year and since the year end are set out ON Page 2. None
of the Trustee5, nor any person connecled with them, received any remuneration or expenses from the
Charity in the year ended 5 April 202412023: £nill.
The Trust operates 2 Gospel Halls. New Trustee5 are chosen from among the regular congregation of the
halls. New Trustees are nomlnated by the existing Trustee5 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 eX￿tIng
Trustees, who ensure that new Trustees read the Tm5t Deed and rolevanl Charity Commission guidance.
Wider network
The Trustees maintaln informal lin￿ with similar charities with a view to pooling experience considered
useful in pursuing the objects of the Charity. The Charity also maintains partitular links with Quarry Gospel
Hall Trust, with which it shares members of it5 congregation.
Risk management
The Trustees have identified and reviewed the major rlsks to which the Charity is exposed and confirm that
they have established systems or procedures to manage and mitigate those r15ks.
Objectlve5 and activitie5
Objectives and aims
The charitable purposes of the Charity are the advancernent of the Christian religion for the publlc 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 bythose Christian5 forming part of the world-wide fellowship known as the Plymouth
Brethren Christian Church (the 'Brethren"l and any other charitable purposes conner.ted with Brethren.
The core doctrine of the Breihren aiid proper practices in furtherance of certain aspects of doctrine are
summarised in two schedules to the Trust Deed.
Publi¢ beneflt
The Trustees confirm that they have complled with their duty under section 4 of the Charitie5 Art 2011 to
have due regard to the Charity Commission's general guidance to charities on publlc benefit.

Exeter & Honiton Gospel Hall Trust
Report of the Trustees
For the year ended S April 2024
Main activities and achievements
The Trust provides and maintains 2 Gospel halls where religious meetings are held by the local Brethren
community. Details of the origins, tea¢hings and way of life of the Brethren can be found on the website-
www.
I mouthbrethrenchristianchurch.or
and In the schedule5 to the Trust Deed.
The Trust's rnain achievements this year have been to continue to open the hall to the congregation and
visitors and encouraging good works by them which benefit the wider community, as described below.
Plan5 for Future Periods
Despite the increased cost of energy, the trustees feel that these increased costs are not significantlv
impacting on the ability of the charity to continue as a going concern.
Meetings
Meetings held at the Gospel halls would normally include the Lord's Supper Icornmunionl, Gospel
preachings, Bible readings and Bible addresses. There is a structured weekly schedule of meetings and,
depending on the particular meeting, between 30 and 50 people normally attend these occasion5.
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 tirlles of Gospel preachings,
along with a telephone number for those seeking further information or help. Gospel tracts, which are
distributed by street preacher5, 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.
Spreading the Gospel message and the life of a Christlan
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 tract5 are
provided free of charge by the Charity to such preachers to be handed out to interested members of the
public.
The trust supports a separate charity, Rapid Relief Team, by providing volunteers from the congregation
to do the following activities on behalf of the Rapid Relief Team. Giving food boxes to several schools in
the area including the Cornerstone academy for whl¢h they have been extrernely grateful. They also
continued to donate Frontline snack packs to the South West Ambulance Service and donate Comfort
packs to Devon & Cornwall Police.
They supplied a hot breakfast to the Julian house 51eepout event and a water stop for the Chlldrens
Hospice South West Charity cycle ride event.
In carrying out this work, the ¢ongreEation considers itself to be living out its faith in practlce, as particularlv
exemplified in the following extract from the schedule to the Trust Deed on living a Christian life:
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 5cripture11 Tim
2'.21.

Exeter & Honiton Gospel Hall Trust
Report of the Trustees
For the year ended 5 April 2024
We regularly go out from our homes to preach on the streets, to distributp. Christian literature and
engage with ihe wider community lin¢luding former Brethren) in order to present eternal salvation,
available to all men by faith in jesus Christ.12 Tim 4'.21.
We seek as members of the public to lead Christian lives as husbands and wives, parents, chlldren,
employers, employee5 and nelghbours. Icol 3'.22-25, Col 4'.11.
The prÉservation and protectlon of the family unit is fundamental and Chlldren are prized as a
blessing from God. (Psalm 127'.3-51. The elderly are valued n)embers of the community, for whom
both their family and the wider community are expected to care.
Holy Scripture commands us to be good neighbours to others, and deal with all othÈr people
lincluding former Brethrenl openly, honest5y and fairly and consistent wlth these principles,
should give our tlme, talents and money to assist those in need In the wider community, in so far
a5 reasonable given our abilities and our available resottrces. (Matt 7.12, Matt 22.39. Eph 4-.281.
Funding
FLJnding is sought through gifts from the congregation and Gift Aid is tlaimed Dll eligible donations. Funding
Is sometimes received from other charilable trusts with complernentary objectives.
Financial review
Financial poslt5on
In the year ended 5 April 2024, the Trust had a surplus of incoming resources over r￿ourceS èxpended due
to the grants received from Quarry gospel Hall Trust and the increased don3ted services frorn Quarry Gospel
Hall Trust. Total voluntary income received this year wa5 £359,592 compared to £28,165 in the previou5
year.
All funds held were unr@%tricted funds.
Reserves policy
The Trustees have considered the level of re5eNe5 they wish to retaln, 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 congregatlon is kept regularly informed as to particular needs for funds, and other
relevant matters and the Trustee5 aim to ensure that the Charity will be able to continue to fulfil its
chèrllèble objectives even if thère is a temporary Shortfall in income or Ljnexpected expenditure, by raising
a funds appeal to the congregation.
Free rÈse¥ves at the year-end were £1,90612023.. £1,963)
Statement of Trustee5' responsibilities
The trustees are responsible for preparing the Trustees, Annual Report and the financial statements in
accordance with applicable law and United Kingdom AccoLJnting Standards (United Kingdom Generally
Accepted Accounting Practice).
The law applicable to charities in England & Wales require5 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 tl)e incoming
resources and application of resources of the charity forthat period. In preparing these financial statements,
the trustees are required to..

Exeter & Honiton Gospèl Hall Trust
Report of thè Trustees
For the year ended 5 April 2024
select suitable accounting policies and then épply them consistently,.
observe the methods and principles in the Charities SORP IFRS 1021;
make judgemènts 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 5tatements-
prepare the financial statements on the going Concern basis unless it is inappropriate to presume
that the charity will continue in operation.
The trustegs are responsible for keeping proper accounting records that disclose with reasonable accuracy
at any time the financiBI position of the charity and enable them to ensure that the financial statements
comply with the Charities Act 2011, the Charitie5 (Accounts and Reports) Regulations 2008 and the
provisions of thè trkjst deed. They ale also responsible for safeguarding the assets of the charity and hence
for taklng reasonable steps for the prevention and detection of fraud and oiher irregularities. All
transactions have been reviewed and approved by two trustees.
On behalf of the Board:
Andrew Parso
Trustée
Date.. 281112025

Exeter & Honlton Gospel Hall Trust
Repoyt ttf the Independent Examiner
For the year ended 5 April 2024
I repvrt to the trustees on my examination of the accounts of the Exeter & Honiton Gospel Hall Trust for
the year ended 5 April 2024.
Respectlve responsibillties of Trustees and Examiner
The charity's trustees are responsible for the preparation of the accoun15 in accordance with the
requlrements of the Charities Act 20111'the Act'l.
I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act
and in carrying out my examination I have followed all the applicable Directions given by the Charity
Commission undÈr section 14515llbl of the Act,
Basis of Independent Examiner's Report
My examination was carried out in accordance with the General Direction5 given by the charity
Commission. An examination include5 a review of the accounting record5 kept by the charity and a
comparison of the accounts presented with those records. It also InclLJdes consideratlon of any unusual
items or disclosures in the accounts, and seeking of explanations from you a5 Trustees collcerning any such
matters. The procedures undertaken do not provide all the evidence that would be required in an audit,
and consequently no opinion 15 given as to whether the aCCDunts present a 'true and fair view, and the
report is limited to those matters set out In the statement5 below.
Independent Examiner'5 Statement
I have completed my examination. I confirm that no material matters have come to my atlerbtion in
connection with the examination giving me cause to believe that in any material respect..
l. Ac(ountinB 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 requirement5 concerning the form and content of
accounts set out in the Charities (Accounts and Reports) Regul8tions 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 exarnination.
I have no concerns and have come across no othei matters in connection with the Èxamination to which
attention should be drawn In this report in order to enable a proper understanding of the account5 to be
reached.
Sandra Thurgood FCCA, FMAAT, ATT, BSC, ILSPA, A.NALP
3 Dells Lane Biggleswade Bed5 SG18 SLP
0110212025

Exeter & Honiton Gospel Hall Trust
Statement of financial activÉties
For the year ended 5 April 2024
Llnrestrictèd
Fund5
De51gnated
Funds
Restrlcted
Funds
Total Funds
2024
Total Funds
2023 las
restated)
ote5
Inwme and endowments trow:
DoJ7Utions uftdlegtrcles..
Collections
Contributlons from the
congregation
Gift Ald donations
Income t8x refunds
Donated 5ervlcÈs
Payroll Eiwng
LegaciÈs
Grants
Investments
ank intorest
other
Profit on sale of &55ets
184,8
184,818
36,165
174,774
174,774
2000
Total
359,596
359,596
36,168
Expendltuie on..
Clwrituble uctivities
RunnlDg meeting rooms
44.158
44,158
47,664
C05t oldoTrated Services
Total
44.158
44,158
47,564
Net IncornellexpÈndlturel
315,438
315,438
19,4971
G2ins/llossesl on revaluatlon of
flxed assets
Net movemet)t In lunds
315,438
315,438
19,4971
Reconclllation ol fund5
Toial funds brought forward
1,247,293
1,247,293
1,256.790
Total funds cariledforward
1,562,731
1,562.731
1,247,293
The notes on pages 10 to 15 form part of these financial statements. All of the above activities are
classed a5 continuing and there are no gains and losses other than those Included above.

Exeter & Honlton Gospel Hall Trust
Balance sheet
As at 5 Aprll 2024
2024
2023 la5
restated)
Notes
Fixed a55etS
Tangible fixed assets
1,560,824
1,245,330
1,560.824
1,245,330
Current assets
Debtors-.
Prepayments and accrued income
Cash at bank and in hand
1,90S
1,963
1,906
1,963
Current liabilities
Creditors.. amount5 falling due within one year..
other creditors
Accruals and deferred income
Net current assets
1,906
1,963
Total assèts less current liablllties
1,562,731
1,247,293
Cr￿ttOrS- amount5 falling dije after rnore than one year:
Loan
Net assets
1,562,731
1,247,293
Funds
Unrestricted income fund
Restricted funds
1,562,731
1,247,293
Total funds
1,562,731
1,247,293
The unaudited financial statement5 were approved and authorised for issue by the Trustee of Exeter &
Honiton Gospel Hall Trust on 28 January 2025 and signed on their behalf by
Andrew Parson
Trustee
The notes on pages 10 tts 16 form part of these financial statements

Exeter & Honiton G95pel Hall Trust
Notes to the fjnancial statements
For the year ended 5 Aprll 2024
Accounting policios
Basis of preparation finon¢i81 statements
The financial statements have been prepared in accordance with Accounting and Reporting bv
Charities.. Second edition of the Statement of Recommended Practice applicable tD charities
preparing the￿r accounts in accordance with the Financial Reporting Standard applicable In ihe UK
and Republic of Ireland IFRS 1021 issued in October 2019, the Financial Reporting Standard
applitable in the United Kingdom and Republic of Ireland IFRS 1021, and UK Generally Accepted
Practice.
The functional currency of the charity 15 Sterling (£1.
The Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilitie5 are
initially recognised at historical cost or transaction value unless otherwise stated in the relèvant
accounting policy notelsl.
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 charitv
has to fulfil conditions before becoming entitled to it or where the donor ha5 specified that the
income is to be expended En a future year. Gift aid is added to the value of the donation to which
it relates.
Donated servlces are recognised as incorne and expenditLEre in thè financial statements when
orEanisations or individuals offer their services and 5UPPOrt pro bono. The value of these donated
Services to Exeter & Honiton Gospel Hall Trust 15 considered to be equal to market value which
would be paid were the seNice formally procured. This includes service5 paid fc>r by other tru5t5.
Investment Income is accounted for on a receivable bas15.
Expenditure
Expenditure Is included on an accruals basis. Liabilitie5 are recognised as soon as there is a legal or
constructive obligation committing the chaiity to pay out resources.
Charitable activities Comprise those costs directly attributable to the fulfilment of the charitable
objects.
Governance and support Costs
Support costs have been allDcated between governance costs and Dther support costs.
Governance costs comprise all costs involvirig the public accountability of the charity and costs
related to statutory requirements. Govérnance and support costs are allocated to charitable
activities on the basis of capacity used.
Tangible fixed assets and dèpreciation
Tan8ible fixed assets Icosting more than £3501 are stèted at cost Sess dèpreciation, Freehold land
Is not depreciated. Depreciation is provided at rates calculated to write off the Cost, less estirnated
residual value, of each a55et over its expetted useful life as follows..
Freehold buildings
Temporary buildings
Fixtures and Fittings
2% straight line
20% 5tTaiBht line
IO% straight line
10

Emeter & Honlton Gospel Hall Trust
Notes to the financial statements
For the year ended 5 April 2024
Taxation
The Trust is a registered charity and is not liable to Unlted Kingdom income or corporation tax on
charitable aclivities, provided income falls within the charitable exernptions and is spent on
haritable purposes.
Funds
The general unrestricted fund is free forthe Trustees to use for any purposes in furtherance of the
trust's charitable object5.
Restricted funds arise from donation5 to the trust, whith are made for a specific purpose.
Restricted funds can only be used for the purpose for which fund5 were given.
Preparation of consolidated financial statements
The Ch2rity does not have a trading subsidièry and there 15 no requirement to prepare
consolidaled accounts.
1.9 Going concern
The Trustees consider that there are no material uncertainties about the charitvs ability to
continue as a going concern.
1.10 Significant e5tlmate5 and judgements
The trustees do not considerthat there are any SOUr￿S of estimation Ljncertainty at the reporting
date that have a significant risk of causing a material adjuktment to the carrying amounts of assets
and liabilities within the next reporting period.
Trustees, remuneration and expenses
No Trustee5 received any remuneration or other benefit5 from an employment with the charity
and no Trustees were reimbursed for expenses12023'. Nonel.
Wages and salaries
There are no emplDyees12023: none).
Donated Services & Grants
Re¢elvedArom.'
2024
2023 las
restated)
Quarry Gospel Hall Trust
359,592
36,165
359,592
36,165

Exeter & Honiton Gospel Hall Trust
Notes to the financial statements
For the year ended 5 Aprll 2024
Donated to..
2024
2023 las
restated)
ResoLsrces expended
Meeti
Other
ng charitable
rooms
activitie5
Meeting
Rooms
Other
charitab 2023 las
le restated
activitle
2024
Direct costs
Repairs and Maintenance
Insurance
Rates
Light and heat
Washroom Supplles
Health & Safety
Depreciation
Landscaping & Waste
Audlo & Amplification
Legal & Professlonal Fees
Telephone
Bank Charges
3,424
4,079
2,780
6,967
603
147
24,436
1,042
3,424
4,079
2,780
6,967
603
147
24,436
1,042
3,885
2,388
3,19Q)
13,468
3,8S5
2,388
3,190
13,468
1,025
17,637
640
328
4,352
711
40
1.025
17,637
640
328
4,352
711
40
620
620
60
60
Support cost5
GDvernance
44,158
44,158
47,664
47,664
12

EJ(eter & Honiton Gospel Hall Trust
Notes to the flnancial 5tatÈments
For the year ended 5 April 2024
Tangible fixed assets
Freehold
Property
Property
Improvemènts
Furniture.
fittings
Total
Cost
Brought forward at
6 April 2023
Additions
1,315,184
339,930
1,315,184
339,930
At 5 April 2024
1,655,114
1,655,114
Depreclatlon
rought fonKard at
6 April 2023
Charge for the year
Impairment
Disposals
69,854
24,436
69,854
24,436
At 5 April 2024
94,290
94,290
Net l)ook value
At 5 April 2024
1,560,824
1,560,824
At 5 April 2023
1,245,330
1,245,330
Property Details:
Land registry titles of the above pmperty held are DN637745, DN260996 and DN524093.
13

Exeter & Honiton Gospel Hall Trust
Notes to the financial statements
For the year ended 5 April 2024
Analysis of net assets between fund5
Cuffenl year
Unrestricted
Funds
Restrirted
Fund5
Total Funds
Tangible fixed assets
Current as5et5
Current liabilities
1,560,824
1906
1,560,8?4
1906
Total funds
1,562,731
1,562.731
7.2 Prioryear
Unrestricted
funds
Restricted
funds
Total Funds
Tangible fixed assets
Current assets
Current liabilitles
1,245,330
1963
1,245,330
1963
Total funds
1,247,293
1,247,293
Movement in funds
Current year
Reallsèd/
unrealised
galns and Balance at 5
losses
April 2024
Balance at
6 April
2023
Incoming
resources
Resources
expended
Restricted funds
Fund A
Fund
DÈsignated Funds
Unrestricted funds
1,247,293
359,596
144,1581
144,1581
1,562,731
Total funds
1.247,293
359,596
1,562,731
14

Exeter & Honiton Gospel Hall Trust
Note5 to the financial 5tatementS
For the year ended 5 April 2024
Prior year
Reali5ed/
unreallsed
gains and Balance at 5
losses
April 2023
Balance at
6 Apr51
2022
Incomin8
resoLtrces
Resources
expended
Restricted funds
FundA
Fund 8
Designated Fund5
Unrestricted funds
1,256,790
38,168
147,6641
1,247,293
Total funds
1.256.790
38,168
147,6641
1.247,293
Transactions wlth relatecl parties
No related party transactions12023'. nill
io.
Volunteers
Exeter & Honiton Gospel Hall Trust relies entirely on volunteers to carry out the management,
administration and general maintenance work. Thè Trust ha5 no paid staff or paid Trustee5.
15

Exeter & Honlton Gospel Hall Trust
Notes to the financial statements
For thè year ended 5 April 2024
11. Comparatlve Statement of Financial Activitles
Unrt5tricted
Funds
Desighated
Funds
Re5trlcled
Funds
Total Fvnds
2023
Noles
Income and endDwments from..
Donotlons ondlegucles..
Contributions from the
tongregarlon
GiftAid donatlons
Income tax refund5
Donated services
Payroll glvlng
LeÉacies
Grants
Investments
Bank Interest
Other
Profit On sale of assets
36,L65
36,L65
2000
2000
Tetal
36,168
26,168
Expendlture on..
Churltable attlvltles
Runnlng meeting rooms
47,664
47,664
C05t of donated service5
Total
47,664
47,664
Net incornellÈxpendliurel
19.497
19.497
Galnslllossesl on revaluation of
fixed assets
Net rnovement In lunds
19,497
19,497
Recondliation of fund5
Total htnds brought forwa
1,256,790
1,256,7
Total *unds tarrled forward
1,247,293
1.247,293
16