The Gospel Standard Trust
•
2020
ANNUAL REPORT
OF THE EXECUTIVE COMMITTEE AND UNAUDITED
FINANCIAL STATEMENTS
•
The Gospel Standard Trust
Annual Report
2020
Table of contents
Page
-
4 Reference and administrative details 5 Report of the executive committee
-
13 Independent examiner's report 15 Statement of financial activities 17 Balance sheet
-
18 Notes to the financial statements
-
Other information
-
29 Assets held in trust
The following pages are for information only and do not form part of the financial statements
The Gospel Standard Baptist Library Fund
-
31 Trustees report 33 Statement of financial activities
-
34 Balance sheet
35 A selection of books
The Gospel Standard Trust
Reference and administrative details
Company registration no. 00884708 (England). Registered charity no. 249781
Registered office
One Bartholomew Close, London, EC1A 7BL
Executive committee since 1 January 2020
D J Christian (Chairman) E R C Buss A Crowter M J Hyde S A Hyde J A Kingham (Publications) H Mercer T J Parish P J Pocock H Sant R A Saunders ( resigned 26.09.2020)
Administrative offices
General matters
D J Playfoot (Secretary), Cavepits House, Marle Place Road, Brenchley, Tonbridge, Kent TN12 7HS. Telephone: 01892 722184, email: gstrust@playfoot.net
Trust Publications
P E Skelton (Publications Manager), 12(b) Roundwood Lane, Harpenden, Herts AL5 3BZ. Telephone: 01582 765448, email: gstrust@btconnect.com
UK subscriptions
Mrs L J Buss, 10 High Street, Oakington, Cambridgeshire, CB24 3AG. Telephone: 01223 237031, email: lydia@thebusses.co.uk
Subscriptions North America
G L TenBroeke, 1725 Plainwood Drive, Sheboygan, Wisconsin, WI 53081, USA.
Website
General, chapels & trusteeships: www.gospelstandard.org.uk/Assistance/Overview Trust Publications: www.gospelstandard.org.uk/Publications/Home
Bankers
General
National Westminster Bank plc, High Street, Cranbrook, Kent TN17 3EJ
Trust Publications
Lloyds Bank plc, 18 High Street, Harpenden, Herts AL5 2TA
Solicitors
BDB Pitmans LLP, One Bartholomew Close, London, EC1A 7BL
Independent examiners
Nicola Wakefield, Mazars LLP, Chartered Accountants 2[nd] Floor, 6 Sutton Plaza, Sutton Court Road, Sutton, SM1 4FS
4
The Gospel Standard Trust
Report of the executive committee
for the year ended 31 December 2020
The executive committee has pleasure in presenting the report and the financial statements for the year ended 31 December 2020 which have been prepared in accordance with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, 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 (FRS102) (effective 1 January 2019).
Achievements and performance Review of activities
General
Despite the unusual circumstances with covid-19, assistance has been given in around forty cases in another busy year and we thank the Lord for all needed help. We are grateful for the provision of a subscriptions secretary in July 2020 to help with membership matters. We have to prove the truth of God’s word, “I will never leave thee, nor forsake thee.”
A variety of cases arose in 2020 with advice provided on matters ranging from chapel sales, grants, repairs, leases, planning objections, terms of trust deeds and funds held. A Trust representative, either a committee member or the secretary, has attended chapel trustee meetings during the year where the Trust is a trustee. A new one-page annual checklist for health and safety has been developed and is now available on our website which we hope will be a help to those in the churches responsible for these matters. Bethel Chapel, Rye was sold in July for £201,075 and this was followed by the distribution of the sale proceeds to chapels in Kent and Sussex. The sale of Zoar Chapel, Romford is expected to complete this year. Responsibility continues for the management of the funds dealt with on pages 29 and 30 and the maintenance of graveyards retained after chapels were sold.
One responsibility of trustees is not only to maintain but also to protect the assets under their trust. This responsibility can be highlighted when a planning application is submitted on a property adjacent to a chapel and appropriate steps may have to be taken. A planning application also necessitated action in another case where restrictive covenants had been imposed by the trustees at the time of sale. The subsequent owners had disregarded these covenants and were proposing actions to the detriment of a Grade 2 listed building and burial ground. Our solicitors lodged an objection and thankfully the application was rejected. Security and knowledge of chapel trust deeds and changes to administrative provisions were again mentioned at the annual general meeting (report in February 2021 Gospel Standard ).
5
A considerable amount of time has been spent administering the Providence Chapel Croydon Charity. Many applications have been received and it is a pleasure to have been able to assist over forty chapels, charities and other organisations in advancing the Christian religion in ways such as renovation and improvement of facilities and production of books, DVDs, sermons and relaying services live. Part of the sale proceeds is still uncommitted and further applications are invited (see advert in Gospel Standard ). Funds are still available within the Zoar Chapel Reading Charity.
In the November 2019 Gospel Standard we reported that the March 2021 date for registration of church charities was not certain due to lack of government resources and therefore the format of our Model Constitution cannot yet be considered by the Charity Commission. We have seen no further announcements by the Charity Commission. We hope to provide further information when available.
The draft of the Trust’s new Articles of Association is now ready to be presented to the members at the 2021 annual general meeting. The Charity Commission has given approval to the regulated alterations and the Ministry of Justice has confirmed that we do not need to reapply for trust corporation status.
Trust Publications
We thank the Lord for his goodness in maintaining the work of Publications through a very different year. A consequence of the various restrictions has been a marked reduction in sales, with orders from bookshops reduced and no book tables at meetings or chapels. However our website continues to work well and a significant proportion of private purchases are now made online. Increasing numbers of invoices are also being paid by online banking which saves on bank charges and we can now take card payments.
We have endeavoured to continue with our programme of new publications and reprints. One new publication was Human Rights and the Christian by Gerard Charmley. The concept of human rights grew out of a theistic (but not always Christian) view of there being a creator who shows man what is good. In the modern world however, where people do not wish to acknowledge God, the concept has been largely drained of any religious content, and has been made a substitute for the law of God, supporting all sorts of ungodly ideas. In this book Dr Charmley examines the development and concept of human rights and compares it with the Scriptural principles by which a Christian should live. The Faithful Footsteps series follows the lives of faithful men and women of the Bible, and the fifth book Rahab – Woman of Faith was published towards the end of 2020.
We undertook a reprint of Glimpses of Grace, a selection of daily readings from the sermons of J K Popham edited by James North (250 copies). Seeking the Mind of the Spirit by Alfred Dye containing experimental expositions of twenty-six “difficult” portions of Scripture was also reprinted during the year (100 copies). Reprints of other titles are expected to be needed soon. It is always rewarding when the need for
6
a reprint arises though it can be difficult to discern when likely demand justifies this step and mistakes can be made.
The table below provides an analysis of book sales by title. The “various biographies and short accounts” cover about forty titles. “Various books of sermons and daily portions” includes 192 copies of J C Philpot’s books Ears from Harvested Sheaves and Through Baca’s Vale which continue to be in demand .
| Miracles Series Bible Doctrines Simply Explained Gadsby’s Hymns and Young People’s Hymnal Various books of sermons and daily portions When God made the World Pilgrim’s Progress and Christiana’s Journey Kept Safely in the Darkest Night Olney and other Hymn and Tune Books Mary Jones and her Bible Various biographies and short accounts Other titles including Bibles New titles: Sermons of Ernest Roe 1917-1931, Vol 1 & 2 An Exposition of the Fifty-First Psalm (Martin Luther) An Exposition of John Seventeen (Martin Luther) The Life & Ministry of Clement Wood By Faith – The Life & Ministry of John Kemp Seeking the Mind of the Spirit (Alfred Dye) The Christian Remembrancer (Ambrose Serle) Human Rights and the Christian (G Charmley) David – Shepherd, Soldier, King (B A Ramsbottom / M H Philpott) Elijah – Prophet of God and Elisha – Man of God Mordecai – The Man with a Secret Rahab – Woman of Faith The First World War – Faithful under Fire Sketches (colouring books) for David, Elijah and Elisha, Mordecai and Faithful under Fire Total numbers of books sold |
2020 1,295 434 311 349 66 84 125 48 35 322 589 59 29 44 42 19 20 23 98 215 174 119 52 53 402 5,007 |
2019 1,922 576 464 470 157 285 85 121 107 793 1,507 87 54 45 200 64 61 57 - 361 574 628 - 257 759 |
|---|---|---|
| 9,634 |
For those who like e-books, there are a very small number available free of charge from the website of the Ossett Christian Book Shop. There are also three titles Stranger Than Fiction , The Life and Letters of James Bourne and Luther’s Exposition of Psalm 51 on sale in e-format on Amazon for a nominal charge.
7
Work on a further exposition by Martin Luther, this time entitled An Exposition of the Last Words of David is well advanced and it is hoped this will be printed soon. Another expected title this year is Servants of the Living God , which is a collection of biographical and semi-biographical articles originally published in the Gospel Advocate magazine. It is encouraging that the Faithful Footsteps series continues to be well received. May the Lord’s blessing rest on these ventures and readers receive profit.
Our regional agents continue to serve us well and all their efforts as well as the help received in the Bookroom is acknowledged with gratitude.
Financial review
The total income amounted to only £52,162 (page 15) which compares with £211,644 in 2019 when we received £97,701 from the sales of Hope Chapel, Rochdale and Zoar Chapel, Canterbury, much higher book sales and a legacy of £28,146.
Total expenses were £115,926 compared with £150,295 in 2019. Costs relating to both grant-making and advisory and publications were lower. Grants made (page 21) were lower by £8,171, legal costs were lower by £8,793 (page 22) and publications costs were down by over £17,000 (page 24). The latter was due to the release of depreciation no longer required on older book stock. The net outflow of funds on page 15 was £53,764 compared with an inflow of £61,349 in 2019. Total reserves at 31 December 2020 stood at £1,340,041 (page 17) compared with £1,393,805 at 31 December 2019. The major part is held in bank deposits.
Reserves policy . The Trust needs reserves to fund the investments in freehold property and the book stock which are used for the Objects of the Trust and to provide working capital. Otherwise the committee, believing that all power is committed unto the Lord Jesus Christ in heaven and in earth, and that our God will supply all our need according to his riches in glory by Christ Jesus, will seek to lay out the remaining funds for the permitted Objects of the Trust as the needs are brought before the committee and opportunity arises. The level of free reserves at 31 December 2020 was £509,612 (2019: £543,558).
Investment policy and performance . The policy regarding investment is to retain funds on deposit partly to meet requests from chapels for financial support (which is a principal purpose) and partly because of concern over equity investments and the receipt of shares in profit from unacceptable activities. The funds are spread between immediate access and term deposits in accordance with a periodic review of the access needs and allocated to a number of deposit takers to spread risk and to achieve competitive interest rates.
Plans for the future
If the Lord will, the Trust will continue to publish Christian books in accordance with the Truth in the Scriptures which we love and in accordance with the Articles of Faith
8
of the Gospel Standard Baptists and distribute within the United Kingdom and overseas for the benefit of our congregations and the church of Christ at large of all ages. The Trust will further seek to use its funds amongst the Gospel Standard chapels as opportunity arises for the repair and improvement of buildings and otherwise. The provision of guidance and help to churches and trustees on legal and compliance responsibilities does feature prominently in our activities and this will continue as we are enabled. Brethren, pray for us.
Structure, governance and management
Legal status
The Gospel Standard Trust (“the Trust”) is a company limited by guarantee and not having a share capital which was founded in 1966. Its governing documents are its memorandum and articles of association. The Trust acts as a trust corporation under a certificate granted in 2006 by the Department for Constitutional Affairs (now the Ministry of Justice) and the Trust can therefore act as a sole trustee. It is also a registered charity. The members of the executive committee are the directors for Companies Act purposes and trustees under charity legislation.
Executive committee
The maximum number permitted by the articles of association is 12 and those who have acted as members of the committee during the year are shown on page 4. In accordance with the articles of association only male members of a Gospel Standard Baptist Church who subscribe to the Articles of Faith of the Gospel Standard Strict and Particular Baptists are eligible to hold office as a member of the executive committee. The committee has power to appoint a new committee member but the appointment is subject to confirmation at the following annual general meeting. Three members of the committee retire in rotation at the annual general meeting each year but are eligible for re-election. Messrs Christian, M J Hyde and Pocock retire in rotation this year. They have all have expressed their willingness to stand for reelection.
Organisational structure
The activities of the Trust are managed by the executive committee which meets at least three times a year. These meetings deal with all aspects of the Trust’s activities. Further meetings are held as necessary to deal with Publications matters. The activities and the funds are divided between General matters and Publications. Publications are managed by Mr P E Skelton, who works closely with Mr J A Kingham, Publications Director, and operates from the book room in Harpenden. Subscriptions are dealt with by Mrs L J Buss and by Mr G L TenBroeke who is responsible for those resident in North America. Other matters are dealt with by the Trust secretary. The Committee is still seeking a person suitably equipped to support and eventually succeed the secretary.
9
Remuneration
Remuneration for key management personnel is negotiated with the individuals concerned and is set at the National Living Wage or higher depending on the activities undertaken. Mr J A Kingham is remunerated for technical IT and publication services in accordance with the memorandum of association as amended by Special Resolution 21 May 2005 and confirmed by Order of the Charity Commission 8 September 2005.
Trustees’ induction and training
New executive committee members (trustees) with the appropriate knowledge, experience and abilities for the Trust’s activities are selected from the male members of Gospel Standard churches as required by article of association number 26. The appointment of a new trustee (executive committee member), who will be provided with an induction pack, will be subject to the prospective trustee attending a mutually satisfactory induction meeting with executive committee members and the secretary. Continuing briefing and support is provided as necessary.
Risk management
The committee regularly considers the major risks to which the Trust is exposed and updates the risk register and the policy for mitigating those risks. A major risk is anything that could have an adverse impact on achieving the Trust’s objects or could bring the Trust into disrepute or is illegal advice or action or could bring financial or property loss. Such risks are addressed either by, if possible, eliminating the risk by ceasing the related activity, or transferring the risk to a third party or by taking action to reduce or control the risk. The two key concerns to the committee are the risks as a chapel trustee and the risks from advice given. The committee’s strategy for managing those risks is to make regular contact with the churches and review their own compliance and wherever possible to ensure that advice given is supported by professional advice or other authority or covered by disclaimer.
Objectives and activities
The objects for which the Trust was established are set out in the objects clauses of its memorandum of association. Primarily these are to assist Gospel Standard Strict Baptist churches or congregations in the furtherance of their religion and charitable work, to assist with the appointment of trustees, legal advice, repairs and maintenance of church property and to support denominational charities and any other charitable trust or fund approved by the executive committee. In the furtherance of these objects the Trust has ancillary powers which include acting as trustee or co-trustee (including as custodian trustee) of denominational property and charitable funds, making grants and loans, assisting pastors (including former and prospective pastors) of Gospel Standard churches in the provision of living accommodation and to print and publish literature approved by the committee.
Public Benefit
The executive committee has considered the public benefit guidance issued by the Charity Commission. The work carried out by the Trust in fulfilling the Objects
10
summarised in the preceding paragraph assists churches and trustees to continue with the regular provision of services for the public worship of God in accordance with the Holy Scriptures and the Articles of Faith of The Gospel Standard Baptists. Further, under the blessing of Almighty God, Father, Son and Holy Spirit, this work together with the publication of good books and electronic communication will bring sinners from darkness to light and establish them in the truth with the consequent benefits to themselves and others. Man’s first responsibility is to God, to worship and to serve Him. Further, as it is recorded in New Testament teaching, for example Galatians Chapter 6, the result for the benefit of all should be “Let us not be weary in well doing: for in due season we shall reap, if we faint not. As we have therefore opportunity, let us do good unto all men, especially unto them who are of the household of faith.”
Membership
The recorded membership stood at 255 at 31 December 2020, down by three on the previous year. A warm welcome is extended to the six new members who joined in 2020. Seven members passed away and two resigned. The continuing loyal support of the members and the churches is greatly appreciated.
Statement of executive committee responsibilities
Company law requires the executive committee to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing those financial statements, the executive committee is required to:
-
select suitable accounting policies and then apply them consistently;
-
make judgements and estimates that are reasonable and prudent;
-
comply with applicable accounting standards 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 company will continue in business.
The executive committee is responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable it to ensure that the financial statements comply with the Companies Act 2006. The financial statements have been prepared in accordance with the special provisions of the Companies Act 2006 relating to small companies. The executive committee is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Independent examiners
Mazars LLP were re-appointed at the annual general meeting on 26 September 2020 as independent examiners. The executive committee has continued to take advantage
11
of Section 480 of the Companies Act 2006 which entitles the Trust to be exempted from having an audit.
On behalf of the executive committee 15 April 2021
D J Playfoot Secretary
12
Independent Examiner’s Report to the Trustees of The Gospel Standard Trust
I report on the financial statements of the charity for the year ended 31 December 2020, which are set out on pages 15 to 28.
Respective responsibilities of trustees and examiner
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements as carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(b) of the 2011 Act.
This report, including my statement, has been prepared for and only for the charity’s trustees as a body. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body for my examination work, for this report, or for the statements I have made.
Basis of independent examiner’s report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the financial statements present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
In connection with my examination, which is complete, no matters have come to my attention which give me reasonable cause to believe that in any material respect:
-
accounting records were not kept in respect of The Gospel Standard Trust in accordance with section 386 of the 2006 Act; or
-
the financial statements do not accord with those records; or
13
-
the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
-
the financial statements have not been prepared in accordance with the methods and principals of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
Signed:
Nicola Wakefield
Member of the Institute of Chartered Accountants in England and Wales Mazars LLP, 2nd Floor, 6 Sutton Plaza, Sutton Court Road, Sutton, SM1 4FS
Date: 21 April 2021
14
The Gospel Standard Trust
Statement of financial activities
for the year ended 31 December 2020
| Unrestricted Note fund £ Income from 2 7,186 Investments 8,758 Charitable activities Sales of publications 8 18,798 Share in chapel sale proceeds Hope Chapel, Rochdale - Zoar Chapel, Canterbury - Other 12,996 Total income 47,738 Expenditure Charitable activities Grant-making and advisory 62,590 Cost of publications 38,807 Total expenditure 3 101,397 Transfers between funds 4,424 11 10,000 (39,235) 1,016,504 £977,269 Balance brought forward at 1 January 2020 Balance carried forward at 31 December 2020 Subscriptions, legacies chapel collections, etc Net movement in funds for the year Surplus on revaluation of fixed assets |
Unrestricted Note fund £ Income from 2 7,186 Investments 8,758 Charitable activities Sales of publications 8 18,798 Share in chapel sale proceeds Hope Chapel, Rochdale - Zoar Chapel, Canterbury - Other 12,996 Total income 47,738 Expenditure Charitable activities Grant-making and advisory 62,590 Cost of publications 38,807 Total expenditure 3 101,397 Transfers between funds 4,424 11 10,000 (39,235) 1,016,504 £977,269 Balance brought forward at 1 January 2020 Balance carried forward at 31 December 2020 Subscriptions, legacies chapel collections, etc Net movement in funds for the year Surplus on revaluation of fixed assets |
Restricted fund £ - - - - - - |
Endowment fund £ - 4,424 - - - - |
2020 Total £ 7,186 13,182 18,798 - - 12,996 52,162 77,119 38,807 115,926 - 10,000 (53,764) 1,393,805 £1,340,041 |
2019 Total (details see page 16) £ 34,755 15,256 35,823 86,736 10,965 28,109 |
|---|---|---|---|---|---|
| 47,738 | - | 4,424 | 211,644 | ||
| 62,590 38,807 |
14,529 - |
- - |
94,007 56,288 |
||
| 101,397 | 14,529 | - | 150,295 | ||
| 4,424 10,000 (39,235) 1,016,504 |
- - (14,529) 85,728 |
(4,424) - - 291,573 |
- - 61,349 1,332,456 |
||
| £977,269 | £71,199 | £291,573 | £1,393,805 |
The company’s income and expenses all relate to continuing operations. The company has no recognised gains or losses other than the net movement in funds for the year.
15
The Gospel Standard Trust
Statement of financial activities
Comparative figures for the year ended 31 December 2019
| Note Income from 2 Investments Charitable activities Sales of publications 8 Share in chapel sale proceeds Hope Chapel, Rochdale Zoar Chapel, Canterbury Other Total income Expenditure Charitable activities Grant-making and advisory Cost of publications Total expenditure 3 Transfers between funds Subscriptions, legacies chapel collections, etc Net movement in funds for the year Balance brought forward at 1 January 2019 Balance carried forward at 31 December 2019 |
Unrestricted fund £ 34,755 10,474 35,823 - 10,965 28,109 |
Restricted fund £ - - - 86,736 - - |
Endowment fund £ - 4,782 - - - - |
2019 Total £ 34,755 15,256 35,823 - 86,736 10,965 28,109 |
|---|---|---|---|---|
| 120,126 | 86,736 | 4,782 | 211,644 | |
| 91,714 56,288 |
2,293 - |
- - |
94,007 56,288 |
|
| 148,002 | 2,293 | - | 150,295 | |
| 4,782 (23,094) 1,039,598 |
- 84,443 1,285 |
(4,782) - 291,573 |
- 61,349 1,332,456 |
|
| £1,016,504 | £85,728 | £291,573 | £1,393,805 |
16
The Gospel Standard Trust
Balance sheet
As at 31 December 2020
| Note Fixed assets Tangible fixed assets 11 Current assets Stocks 12 Debtors 13 Cash at bank and in hand 14 Creditors:amounts falling due within one year 15 Net current assets Net assets Funds Unrestricted - General 16 Unrestricted - Publications 16 Restricted 16 Endowment 16 |
2020 £ 150,000 40,306 104,293 1,069,319 1,213,918 23,877 1,190,041 £1,340,041 659,612 317,657 71,199 291,573 £1,340,041 |
2019 £ 140,000 |
|---|---|---|
| 35,874 122,329 1,137,623 |
||
| 1,295,826 42,021 |
||
| 1,253,805 | ||
| £1,393,805 | ||
| 683,558 332,946 85,728 291,573 |
||
| £1,393,805 |
For the year ended 31 December 2020 the company was entitled to exemption from audit under section 480 of the Companies Act 2006. Members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The executive committee acknowledge their responsibilities for:
(i) ensuring that the company keeps accounting records which comply with section 386 of the Companies Act 2006, and
(ii) preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its deficit for the financial year, in accordance with the requirements of section 394 and 395 of the Act and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company.
The financial statements have been prepared in accordance with the special provisions of the Companies Act 2006 relating to small companies.
The financial statements were approved by the executive committee and signed on its behalf by:
D J Christian
15 April 2021
17
The Gospel Standard Trust
Notes to the financial statements
for the year ended 31 December 2020
1 Accounting policies
Basis of accounting
The financial statements have been prepared on a going concern basis in accordance with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, 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 Gospel Standard 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). Assets held in trust are not included in the balance sheet, but are set out in a separate schedule attached to the financial statements.
Freehold property
This comprises a share in a chapel pastor's house. No depreciation is being provided from 2015 as the property has been revalued and will be revalued each year.
Furniture and office equipment
Depreciation is calculated to write off the cost less estimated residual value of office equipment over three years on a straight line basis.
Stocks
Stocks, which are of publications, are stated at the lower of cost and net realisable value. Cost comprises the direct cost of publications with no addition for overheads. Provision for depreciation has been made in accordance with note 9 in determining net realisable value.
Income
Interest income is accounted for on an accruals basis whilst legacies are accounted for as income either upon receipt or where receipt is virtually certain.
Expenditure
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.
18
The Gospel Standard Trust
Notes to the financial statements
for the year ended 31 December 2020
1 Accounting policies continued
Grants payable
Grants payable are payments made in furtherance of the charitable objectives of the charity. Grants are recognised upon an obligation being created.
Charitable activities
Costs of charitable activities includes grants made and direct costs in relation to publications, and an apportionment of overhead and support costs.
Support costs
Support costs have been allocated as a direct cost or allocated between charitable activities and governance. The analysis of overhead and support costs is shown in note 5.
Governance costs
Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to a statutory independent examination together with trustees' expenses and an apportionment of overhead and support costs.
Funds held and their purpose
The General fund is used principally for the support of Gospel Standard chapels by way of grants and loans. The committee considers individually each application for assistance and provides a grant or loan or both depending on circumstances. The Publications fund is used for the publishing and distribution of Christian books. Legacies, donations and proceeds from chapel sales received specifically for either of those two funds are credited accordingly, otherwise such income is allocated under the discretion of the committee. The Endowment fund cannot be spent and the income is to be used for the general purposes of the Trust. The Restricted fund derives from chapel sale proceeds which are to be used for repairs and improvements to chapel premises.
19
The Gospel Standard Trust
Notes to the financial statements
for the year ended 31 December 2020
| General | Publications | Total | Total | |||
|---|---|---|---|---|---|---|
| fund | fund | 2020 | 2019 | |||
| £ | £ | £ | £ | |||
| **2 ** | Subscriptions, legacies, | |||||
| chapel collections, etc | ||||||
| Donations | 418 | 1,155 | 1,573 | 1,484 | ||
| Legacies | - | - | - | 28,146 | ||
| Subscriptions | 5,363 | - | 5,363 | 4,777 | ||
| Chapel collections | 250 | - | 250 | 348 | ||
| £6,031 | £1,155 | £7,186 | £34,755 | |||
| During the year 19% of income (2019: 6%) arose from sources outside the | United | |||||
| Kingdom. | ||||||
| **3 ** | Expenditure | |||||
| Grants & | Direct | Support | Total | Total | ||
| advisory | costs | costs | 2020 | 2019 | ||
| (see note 4) | (see note 5) | |||||
| £ | £ | £ | £ | £ | ||
| Charitable activities | ||||||
| Grant-making | ||||||
| and advisory | 30,354 | - | 31,473 | 61,827 | 84,887 | |
| Cost of publications | - | 7,391 | 31,186 | 38,577 | 56,148 | |
| (see note 8) | ||||||
| Governance | - | 10,615 | 4,907 | 15,522 | 9,260 | |
| (see notes 5 & 6) | ||||||
| £30,354 | £18,006 | £67,566 | £115,926 | £150,295 |
20
The Gospel Standard Trust
Notes to the financial statements
for the year ended 31 December 2020
| General Restricted fund fund £ £ 4 Grants(all to institutions except as stated) To assist with books and publications: Gospel Standard Library 198 - To assist with chapel repairs and improvements: Clifton Chapel - - St David's Bridge, Cranbrook 3,000 - Zoar Chapel, Dicker 7,750 - Ebenezer Chapel, Broad Oak, Heathfield - - Kirkland Chapel - 14,529 Mount Zion, Leatherhead (Pastor's house) 645 - Oakington Chapel 20,000 - Zoar Chapel, Romford - - Grants paid 31,593 14,529 Grants authorised (all to institutions) but unpaid as at: 31 December 2020 12,200 - 31 December 2019 (27,968) - Total grants £15,825 £14,529 Allocation between funds for 2019 General (unrestricted) fund Restricted fund |
Total 2020 £ 198 - 3,000 7,750 - 14,529 645 20,000 - 46,122 12,200 (27,968) £30,354 |
Total 2019 £ 3,171 2,000 2,400 - 2,000 - 976 - 210 |
|---|---|---|
| 10,757 27,968 (200) |
||
| £38,525 | ||
| 37,240 1,285 |
||
| £38,525 |
21
The Gospel Standard Trust
Notes to the financial statements
for the year ended 31 December 2020
| 5 Support costs Staff costs Charitable activities £ Grant-making & advisory - Cost of publications 14,726 Governance - £14,726 Other costs comprise: Advertising Rent, rates and insurance Light and heat Postage and telephone Stationery and printing Travelling Royalties Legal expenses Office services and sundry Depreciation Committee expenses 6 Governance Independent examiner's fees Legal and professional expenses AGM expenses Committee expenses Office services |
Other costs (see below) £ 31,473 16,460 4,907 £52,840 |
Total 2020 £ 31,473 31,186 4,907 £67,566 2020 £ 268 14,123 88 1,309 1,854 376 150 15,015 19,053 - 604 £52,840 2020 £ 1,796 8,244 575 604 4,303 £15,522 |
Total 2019 £ 46,362 32,363 4,993 |
|---|---|---|---|
| £83,718 | |||
| 2019 £ 298 14,050 91 1,427 2,329 531 - 29,742 18,662 - 746 |
|||
| £67,876 | |||
| 2019 £ 1,685 2,310 272 746 4,247 |
|||
| £9,260 |
22
The Gospel Standard Trust
Notes to the financial statements for the year ended 31 December 2020
7 Employees and executive committee
The total remuneration paid to key management personnel amounted to £14,726 (2019 £15,842). These amounts include one member of the executive committee who received remuneration and reimbursed expenses in the year. Six other members of the committee received reimbursement of expenses (six in 2019). The details that follow include amounts relating to trustee activities.
| 2020 | 2019 | |||
|---|---|---|---|---|
| Number | £ | Number | £ | |
| Remuneration & expenses | 1 | 2,041 | 1 | 2,198 |
| Travel expenses | 6 | 605 | 6 | 759 |
23
The Gospel Standard Trust
Notes to the financial statements for the year ended 31 December 2020
| Note 8 Publications fund Sales of publications United Kingdom and elsewhere U S A Less: Direct costs Cost of sales 9 Change in stock depreciation 9 Distribution costs Advertising Balance after direct costs Less: other costs Support costs 5 Governance Add: Donations, legacies, interest etc Investment income Transfer from General fund Operating (deficit)/surplus Book subsidy fund, no movements in year Net (outgoings)/income on Publications Results from other funds General - unrestricted General - restricted Net movement in funds for the year - page 15 |
2020 £ 11,006 7,792 18,798 11,265 (8,912) 4,538 500 7,391 £11,407 31,186 230 31,416 (20,009) 1,155 3,565 - (15,289) - £(15,289) (23,946) (14,529) £(53,764) page 16 |
2019 £ 26,773 9,050 |
|---|---|---|
| 35,823 | ||
| 16,855 1,864 4,566 500 |
||
| 23,785 | ||
| £12,038 | ||
| 32,363 140 |
||
| 32,503 | ||
| (20,465) 29,600 3,779 - |
||
| 12,914 - |
||
| £12,914 | ||
| (36,008) 84,443 |
||
| £61,349 |
24
The Gospel Standard Trust
Notes to the financial statements
for the year ended 31 December 2020
| Note 2020 £ 9 Publications fund - cost of publications Stock at 1 January 2020 at cost 125,065 Purchases 6,785 131,850 Stock at 31 December 2020 at cost (120,585) Cost of sales 8 £11,265 Provision for depreciation of stock 1 January 2020 89,191 31 December 2020 80,279 (Decrease)/Increase 8 £(8,912) 10 Book subsidy fund (within the publications fund, page 24) Balance at 1 January and 31 December 2020 £19,522 There were no movements during the year. |
2019 £ 120,371 21,549 |
|---|---|
| 141,920 (125,065) |
|
| £16,855 | |
| 87,327 89,191 |
|
| £1,864 | |
| £19,522 | |
25
The Gospel Standard Trust
Notes to the financial statements
for the year ended 31 December 2020
| 11 Tangible fixed assets which are all used for charitable purposes Cost or valuation At 1 January 2020 Increase on revaluation At 31 December 2020 Depreciation At 1 January and 31 December 2020 Net book value At 31 December 2019 At 31 December 2020 |
Freehold land and buildings £ 140,000 10,000 £150,000 £- £140,000 £150,000 |
Furniture and equipment £ 6,616 - £6,616 £6,616 £- £- |
Total £ 146,616 10,000 |
|---|---|---|---|
| £156,616 | |||
| £6,616 | |||
| £140,000 | |||
| £150,000 |
| Revaluation surplus for share 2020 2019 in chapel pastor's house £ £ Increase on revaluation 10,000 - Total to page 15 £10,000 £- 2020 2019 £ £ 12 Stocks Goods for resale £40,306 £35,874 Freehold land and buildings relate to a share in a chapel pastor's house. In accordance with Charities SORP (FRS 102) the Trust's one-third share has been revalued by the directors at the estimated net realisable value at 31 December 2020 based on sales of other properties in the area. The estimated value relating to the land is £50,000. |
Revaluation surplus for share 2020 2019 in chapel pastor's house £ £ Increase on revaluation 10,000 - Total to page 15 £10,000 £- 2020 2019 £ £ 12 Stocks Goods for resale £40,306 £35,874 Freehold land and buildings relate to a share in a chapel pastor's house. In accordance with Charities SORP (FRS 102) the Trust's one-third share has been revalued by the directors at the estimated net realisable value at 31 December 2020 based on sales of other properties in the area. The estimated value relating to the land is £50,000. |
Revaluation surplus for share 2020 2019 in chapel pastor's house £ £ Increase on revaluation 10,000 - Total to page 15 £10,000 £- 2020 2019 £ £ 12 Stocks Goods for resale £40,306 £35,874 Freehold land and buildings relate to a share in a chapel pastor's house. In accordance with Charities SORP (FRS 102) the Trust's one-third share has been revalued by the directors at the estimated net realisable value at 31 December 2020 based on sales of other properties in the area. The estimated value relating to the land is £50,000. |
|---|---|---|
| 2020 £ 10,000 £10,000 2020 £ £40,306 |
2019 £ - |
|
| £- | ||
| 2019 £ £35,874 |
26
The Gospel Standard Trust
Notes to the financial statements
for the year ended 31 December 2020
| 13 Debtors Due within one year Trade debtors Other debtors Interest free loans to chapels Interest free loans to Ministers VAT Prepayments Due after more than one year Interest free loans to chapels Interest free loans to Ministers 14 Cash at bank and in hand Cash at bank and in hand NSB Investment account COIF Fund deposit account Other Investment accounts 15 Creditors Grants approved Accruals VAT Other creditors |
2020 £ 6,526 23,763 1,000 8,400 250 1,042 40,981 - 63,312 £104,293 205,559 3,899 118,728 741,133 £1,069,319 12,200 3,734 951 6,992 £23,877 |
2019 £ 6,175 28,482 2,310 8,400 208 1,042 |
|---|---|---|
| 46,617 1,000 74,712 |
||
| £122,329 | ||
| 191,470 3,868 33,000 909,285 |
||
| £1,137,623 | ||
| 27,968 4,062 290 9,701 |
||
| £42,021 |
27
The Gospel Standard Trust
Notes to the financial statements
for the year ended 31 December 2020
16 Analysis of net assets between funds
| Unrestricted fund £ Fixed assets 150,000 Stock 40,306 Debtors 104,293 Cash 706,547 Creditors (23,877) £977,269 Allocation of the Unrestricted fund General fund 659,612 Publications fund 317,657 £977,269 |
Restricted fund £ - - - 71,199 - £71,199 |
Endowment funds £ - - - 291,573 - £291,573 |
Total 2020 £ 150,000 40,306 104,293 1,069,319 (23,877) |
|---|---|---|---|
| £1,340,041 | |||
The balance on the Restricted fund is to be used for repairs and improvements to chapel premises
17 Taxation
The Trust is exempt from corporation tax on its charitable activities only by virtue of section 505 Income and Corporation Taxes Act 1988.
18 Capital commitments
At 31 December 2020 the Trust had authorised no capital expenditure commitments (2019: Nil).
28
The Gospel Standard Trust
Assets held in trust 31 December 2020
Pages 29 and 30 do not form part of the financial statements
| Rent and | Balances with | ||
|---|---|---|---|
| Interest | Distributions | Deposit Takers | |
| ath Chapel charity | |||
| 2020 | 111 | - | 4,723 |
| 2019 | 131 | - | 4,612 |
| e chapel is let for £100 per annum. | |||
| ount Zion, Bournemouth | |||
| 2020 | 9,427 | 9,250 | 751,863 |
| 2019 | 9,103 | 9,000 | 751,686 |
| e chapel was sold in 2008 and distributions are being made to the church. | |||
| oar Chapel, Canterbury | |||
| 2020 | - | - | - |
| 2019 | 336 | 162,712 | - |
1 Bath Chapel charity
The chapel is let for £100 per annum.
2 Mount Zion, Bournemouth
The chapel was sold in 2008 and distributions are being made to the church.
3 Zoar Chapel, Canterbury
The chapel was sold in 2019 for £161,072 less expenses of sale producing £154,830. The balance of church funds at £6,945 was received. Distributions include trustees expenses and the total of £140,000 distributed amongst mainly Kent chapels. The balance of £10,965 was paid to the Gospel Standard Trust and the charity closed in 2019.
4 Providence Chapel Croydon Charity
| 2020 | 2,423 | 392,189 | 630,469 |
|---|---|---|---|
| 2019 | 3,244 | 62,299 | 1,020,235 |
The chapel was sold in 2019 for £1.1m less expenses of sale producing £1,079,290. Distributions comprise trustees' legal and other expenses and some grants to chapels and other charity beneficiaries. Most grants are being made from the charity's own bank account to which £355,000 was transferred during 2020 (£20,000 in 2019) and included in distributions.
5 Zion Chapel, Ely
2020 - - - 2019 - 89 - In 2011 the trustees passed a resolution to remove the restriction on the distribution of the capital. The final balance was distributed in 2019 and the charity closed. Rehoboth Strict Baptist Chapel, Goodshawfold 2020 1,295 1,107 71,592 2019 1,291 1,852 71,404
In 2011 the trustees passed a resolution to remove the restriction on the distribution of the capital. The final balance was distributed in 2019 and the charity closed.
6 Rehoboth Strict Baptist Chapel, Goodshawfold
A fund of £70,000 is to be retained to provide the income to maintain the graveyard. Costs were incurred in 2019 to make gravestones safe and as a result expenses exceeded income.
29
The Gospel Standard Trust
Assets held in trust 31 December 2020
Pages 29 and 30 do not form part of the financial statements
Rent and Balances with Interest Distributions Deposit Takers
7 Cave Adullam Chapel, Haslingden
2020 - - - 2019 32 55,554 -
The chapel was sold in 2019 for £60,000 less expenses of sale producing £55,522. Distributions to chapel beneficiaries and Goodshawfold amounted to £40,465. Trustees' legal fees, repairs and other expenses accounted for the balance of £15,089.
8 Albert Street Chapel, Oxford
2020 3,362 2,932 21,099 2019 6,583 1,721 20,669
The chapel is let for £3,250 per annum plus insurance and recoveries of legal costs. Distributions are for insurance, legal fees and office expenses relating to trustee matters
9 Zion Chapel, Prestwood
2020 3,194 995 163,682 2019 3,159 370 161,483
The permanent endowment comprises £150,000, which the Charity Commission authorised from the sale proceeds, plus an earlier legacy of £8,000. The fund of £158,000 is to provide income for the upkeep of the retained burial ground.
10 Zoar Chapel Reading Charity
2020 - - - 2019 991 607,520 -
Zoar Chapel was demolished in 2017 and the land sold in 2018 for £650,000. Funds held at 31 December 2018 were paid over to the trustees' bank account in 2019.
11 Bethel Chapel, Rye
2020 6 190,051
153
The chapel was sold in 2020 for £201,075 less expenses of sale producing £190,198.
Distributions to chapel beneficiaries amounted to £174,000. Trustees' legal fees, insurance and other expenses accounted for £16,051.
12 Other funds
2020 - - 24,476 2019 - - 27,803
These funds are held for Zoar church, Romford, the friends at Uckfield and the trustees of Minety Chapel Graveyard and the Ebenezer Chapel Smallfield Charity.
30
The Gospel Standard Baptist Library Fund
5 Hove Park Gardens, Hove, BN3 6HN
Charity Commission Registered No 247869
Trustees Report for 2020
Inevitably this year has been affected by the Covid 19 pandemic. In March lockdown was introduced which lasted until July and then some restrictions continued to a greater or lesser extent during the rest of the year. Initially the Library was only open one or two days a week and with Bethesda in lockdown there were no visitors. Necessary work continued; books were still borrowed, mainly by post, and various enquiries for information dealt with by email.
Muriel Stonelake did not come to the Library after lockdown started but continued with a project at home to type out notes of Rev. Charles Raby on Daniel. Having completed that there were further notes on Revelation to be done.
Gordon Dadswell completed the scanning of James Bourne’s letters and then continued with the Church records still held at the Library. This will enable us to deposit them with the relevant Record Offices in due course. He has also done several small maintenance jobs which have been appreciated.
The total number of books loaned was 340 – 30 less than last year, but better than expected, considering the restrictions which resulted in very few visitors in person to the Library. We were pleased to welcome some new ones too through the website.
There has only been one Newsletter this year which particularly drew attention to the Pamphlets/ booklets of which the Library has over 2000. A few have been borrowed as a result and have been appreciated. As mentioned before we would be pleased to consider any suggestions of titles for additions to the Library. We shall hope to produce another Newsletter in the New Year DV.
There were 86 new Accessions this year, and in addition there were 33 duplicates. As previously we are grateful to those who donate new publications and other titles which are new to the Library. A considerable number of books came from the estate of the late Frank Thirkell, many in excellent condition, and made useful additions to our collection. We are still pleased to receive donations of books, either to add or replace worn copies in the Library, or to sell and provide a little income. This year the total is about £700. It is always good when books go where they are appreciated rather than being discarded.
31
The Gospel Standard Baptist Library Fund
5 Hove Park Gardens, Hove, BN3 6HN
Charity Commission Registered No 247869
Trustees Report for 2020 continued
We very much appreciate a grant of £7,000 from Providence Chapel Croydon Trust - £4,000 for this year and a £3,000 for 2021 - without this the Library would be in difficulty to maintain running costs. We were also very grateful to Zurich Insurance who extended our cover for 3 months free of charge because of the effect of the pandemic.
Repair and rebinding of books has continued where necessary and as time permits.
We regret that Muriel Stonelake will be leaving us soon and moving to Bedfordshire. She has been assistant Librarian for 16 years and we owe her a debt of gratitude particularly for the excellent indices she has produced which have made research much easier.
Marion Hyde expects shoulder surgery in the New Year and trust she will be able to continue but we pray that the Lord will yet go before and give wisdom and guidance in all the concerns and decisions which may be made in the coming year.
Mr Henry Sant became a Trustee of the Library in February 2020 and Mr Timothy Rosier resigned as a Trustee on December 31[st] 2020.
Chairman: J H Cottington
Date: February 23rd 2021
The Gospel Standard Baptist Library Fund is governed by Deed of Trust dated 24 May 1949 as amended by the Charity Commission Scheme of 25 November 1971. The trustees for the time being have the power to appoint new trustees who, apart from The Gospel Standard Trust, must be members of a Gospel Standard Church and at least twothirds of the trustees shall be members of the Committee of The Gospel Standard Aid and Poor Relief Society.
Trustees:
J H Cottington, A J Collins, G W Hyde, M J Hyde, B E Izzard, B P Mercer, H Sant, J A Kingham (representing The Gospel Standard Trust).
32
The Gospel Standard Baptist Library Fund
Statement of financial activities
for the year ended 31 December 2020
| Income and expenditure Income Book sales Gospel Standard Trust Grants Providence Chapel Croydon Charity Grant Zoar Chapel Canterbury Grant Donations and subscriptions Donations received under Gift Aid Gift aid receipts Interest received Total income Resources expended Direct charitable expenditure Book purchases Bookbinding and picture framing Rates and insurance Water, gas & electricity Telephone Postage and carriage Office stationery and sundries Office equipment repairs and renewals Advertising Trustees travel & other expenses Librarians' travel & other expenses Buildings repairs and renewals Subscriptions and donations Miscellaneous expenses Depreciation - building Depreciation - equipment Total resources expended Net income/(expenditure) for the year Fund balance at 1 January 2020 Fund balance at 31 December 2020 |
2020 £ 712 198 7,000 - 525 1,292 383 17 10,127 161 - 1,158 758 440 495 174 120 165 - 1,362 581 70 250 1,436 323 7,493 2,634 21,410 £24,044 |
2019 £ |
|---|---|---|
| 789 3,172 - 500 529 1,361 348 24 |
||
| 6,723 | ||
| 112 28 1,248 752 426 226 324 137 165 - 3,137 - 101 500 1,436 323 |
||
| 8,915 | ||
| (2,192) 23,602 |
||
| £21,410 |
Accounting Policy Note: Depreciation is being provided on the cost of the Library building and extension on a straight line basis at 3% per annum. Depreciation is being provided on office and other equipment on a straight line basis at 20% per annum.
33
The Gospel Standard Baptist Library Fund
Balance sheet
As at 31 December 2020
| Fixed assets Building at cost (1980) Extension at cost (2003) Less: Depreciation to date Office Equipment Scanner Copier Printer (2017) Less: Depreciation to date Fixed Assets Current assets Debtors and accrued income Prepayments Providence Chapel grant advance Cash in Melton Mowbray Building Society Cash in hand and at bank Less: Current liabilities Creditors Net current assets NET ASSETS General fund |
2020 £ 23,675 24,192 47,867 (35,078) 12,789 1,613 (1,292) 321 13,110 159 361 3,000 2,068 5,346 10,934 - 10,934 £24,044 £24,044 |
2019 £ |
|---|---|---|
| 23,675 24,192 |
||
| 47,867 (33,642) |
||
| 14,225 | ||
| 1,613 (969) |
||
| 644 | ||
| 14,869 | ||
| - 361 - 4,051 2,184 |
||
| 6,596 | ||
| 55 | ||
| 6,541 | ||
| £21,410 | ||
| £21,410 |
34
Gospel Standard Trust Publications
A SELECTION OF BOOKS
Price excluding postage
| Doctrinal and Devotional | £ | ||
|---|---|---|---|
| Consider Him……………………..……………………….… | R Hawker | ……… | 4.50 |
| Contemplations on the God of Israel………………………… | W Huntington | ……… | 8.00 |
| The Doctrines of Grace……………………………………… | K Matrunola | ……… | 4.50 |
| Magazine Collection (GS, FC & Perception on USB flash drive) | ……… | 45.00 | |
| For previous purchaser of DVD (FC or GS) | ……… | 21.00 | |
| The Christian Remembrancer………………………………… | Ambrose Serle | ……… | 13.00 |
| Baptism……………………………………………………… | J Norcott | ……… | 5.75 |
| Christiana’s Journey (illustrated)…………………………… | J Bunyan | ……… | 18.00 |
| Hymns on Various Passages of Scripture…………………… | Thomas Kelly | ……… | 12.00 |
| The Nazarene’s Songs………………………...……….…...… | William Gadsby | ……… | 15.00 |
| Brought Unto the King………………………...……….…... | Rhoda A Gosden | ……… | 6.50 |
| Pastoral Counsel……………………………………………… | George Rose | ……… | 5.00 |
| An Exposition of Psalm 51………………………………… | Martin Luther | ……… | 9.00 |
| An Exposition of John 17…………………………………… | Martin Luther | ……… | 9.50 |
| Glimpses of Grace (daily readings selected by J North)…… | J K Popham | ……… | 16.00 |
| Human Rights & the Christian……………………………… | G Charmley | ……… | 6.00 |
| Children and Young People | |||
| Elijah, Prophet of God ……………………………………… | B A Ramsbottom | ……… | 5.00 |
| Elisha, Man of God………………………………………… | B A Ramsbottom | ……… | 5.00 |
| David, Shepherd, Soldier, King……………………………… | B A Ramsbottom | ……… | 5.00 |
| Mordecai, The Man with a Secret…………………………… | B A Ramsbottom | ……… | 5.00 |
| Rahab, Woman of Faith……………………………………… | M Philpott | ……… | 5.00 |
| When God Made the World…………………….…………… | D & N Sayers | ……… | 1.95 |
| Miracles of Jesus Series:Miracles, Parables, People Jesus Met, | |||
| Birth of Jesus, Resurrection of Jesus, Crucifixion of Jesus, | |||
| Paul Follower of Jesus, Peter Disciple of Jesus…………..…… | B A Ramsbottom | ……… | 4.75 |
| World War I - Faithful Under Fire…………………………… | M Philpott | ……… | 7.50 |
| Sketches - World War I……………………………………… | M Philpott | ……… | 2.50 |
| Sketches - Elijah and Elisha………………………………… | M Philpott | ……… | 2.50 |
35
Gospel Standard Trust Publications
A SELECTION OF BOOKS CONTINUED
| A SELECTION OF BOOKS CONTINUED | Price | ||
| excluding | postage | ||
| Sketches - David…………………………………………… | M Philpott | ……… | 2.50 |
| Sketches - Mordecai……………………………………………… | M Philpott | ……… | 2.50 |
| History and Biography | |||
| Sing Aloud in Jesus’ Name(Lesser Known Hymnwriters)………… | B A Ramsbottom | ……… | 3.50 |
| Six Remarkable Ministers …………………………………… | B A Ramsbottom | ……… | 8.95 |
| Some Welsh Ministers……………………………………… | J R Broome | ……… | 5.00 |
| Some Eighteenth Century Hymnwriters…………………… | J R Broome | ……… | 4.25 |
| Some Puritan Divines………………………………………… | J R Broome | ……… | 4.75 |
| Some Scots Worthies………………………………………… | J R Broome | ……… | 4.50 |
| History of the Gospel Standard Magazine…………………… | B A Ramsbottom | ……… | 6.50 |
| William Gadsby……………………………………………… | B A Ramsbottom | ……… | 12.00 |
| With Mercy & With Judgement (Strict Baptists and WW1)…… | M Hyde | ……… | 13.00 |
| The Hidden Pathway(Elsie Dawson)………………………… | G D Buss | ……… | 6.95 |
| Remembered Mercies Recorded…………………………… | George Rose | ……… | 16.00 |
| Forty Years in the Wilderness……………………………… | John Chandler | ……… | 12.00 |
| A Bruised Reed - Anne Steele……………………………… | J R Broome | ……… | 17.50 |
| When God Works (Thomas Bradbury)………………………… | Ed. J Kingham | ……… | 9.50 |
| Life & Ministry of Clement Wood…………………………… | ……… | 16.00 | |
| By Faith - John Kemp of Biddenden(autobiography + sermons etc.) | ……… | 14.00 | |
| Sermons | |||
| Expositions of Holy Scripture…………...………….……… | J C Philpot | ……… | 13.00 |
| William Gadsby……………………………………………… | ……… | 9.95 | |
| John Kershaw………………………………………………… | ……… | 7.95 | |
| John Green…………………………………………………… | ……… | 7.50 | |
| Sermons of a Seceder………………………………………… | William Tiptaft | ……… | 9.00 |
| Ernest Roe, Volumes 1 & 2 (both volumes purchased together £28.00) | (per volume)…… | 16.00 |
All obtainable from: Gospel Standard Trust Publications, 12b Roundwood Lane, Harpenden, Herts, AL5 3BZ; Tel: 01582 765448; on-line at www.gospelstandard.org.uk or from Trust Book Agents (see Gospel Standard magazine for details). Books collected from Agents or the Publications Centre, Harpenden, are charged at the normal retail prices as listed above, except for a 10% discount on books for Sunday Schools. Please do not send money with order - an invoice will be sent with the books; we can now take card payments.
36