COMPANY REGISTRATION NUMBER: 01739222
CHARITY REGISTRATION NUMBER: 514184
Hebron Hall Limited
Company Limited by Guarantee
Financial Statements
31 March 2024
GORDON DOWN & PARTNERS
Accountants & statutory auditor
144 Walter Road
Swansea
SA15RW

Hebron Hall Limited
Company Limited by Guarantee
Financlal Statements
Year ended 31 March 2024
Page
Trustees, annual report (incorporating the directorfs report)
Independent auditorfs report to the members
Statement of financial activities (including income and
expenditure account)
11
Statement of financial position
12
Statement of cash flows
13
Notes to the financial statements
14
The following pages do not forni part of the financial statements
Detailed statement of financial activities
24
Notes to the detailed statement of financial activities
26

Hebron Hall Limited
Company Limited by Guarantee
Trustees. Annual Report {Incorporating the Director's Report)
Year ended 31 March 2024
The trustees. who are also the dirèctors for the purposes of company law. present their report and the
financial statements of the charity for the year ended 31 March 2024.
Reference and admlnlstrative detai18
Registered charlty name
Hebron Hall Limited
Charity rggistration number
514184
Company registration number 01739222
Principal office and registered Hebron Hall Christian Centre
office
Cross Common Road
Dinas Powys
Vale of Glamorgan
CF64 4YB
The trustees
J. Haines
A. McGhee
V. Pici
T.P. Trotman
D.M. Rees
A. Curtis
(appointed 6 February 2024)
Auditor
Gordon Down and Partners
Accountants & statutory auditor
Temple Court
13a Cathedral Road
Cardiff
CF119HA
Bankers
Lloyds Bank
Solicitors
Hugh James
Two Central Square
Cardiff
CH10 1FS

Hebron Hall Limited
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report)
Year ended 31 March 2024
Structure, govemance and management
Governing document
The organisation is a charitable company limited by guarantee and was established under a
Memorandum of Association which established the objects and powers of the charitable company and
is governed under the Articles of Association.
Recruitment and Appointment of Management Committee
The directors of the company are also charity trustees for the purpose of charity law. The Board has the
power to appoint additional trustees as it considers appropriate. The charity 15 organised so that the
Board meet regularly to manage its affairs.
None of the trustees are involved in the day-to-day management of the charity. The responsibility for
the running of the charity, the preparation of management accounts, fiscal due diligence and operational
control is delegated to suitably qualified staff. under the direction of an experienced Chief Executive
Officer. These full-time employees, manage the day-to-day administration of the charity and further its
objectives. Through regular communication, reporting and board meeting attendance, the CEO is held
accountable by the trustees who are consulted on a regular basis.
Objectlves and activities
The company's principal objective is the promotion and advancement of the Christian faith by
proclaiming the Gospel of Jesus Christ.
In order to futfil its objectives. the charity operates principally a four-strand provision of services. These
are indivisible and integral to the raison d'etre of the organisation and the pursuance of its stated
objectives. These activities in outline are:
(1) The provision of residential accommodation to the elderly and infirm, and to provide to those
resident5 the finest care and dedication in accordance with Biblical principles.
(2) The provision of Conferen￿ facilities and related accommodation and services to organisations
which share the company's objective of advancing the Christian faith.
(3) The provision of educational. recreational and leisure facilitie5 to enhan￿ the physical and spiritual
wellbeing of persons of all ages.
(4) The provision of 15 assisted living dwellings, owner occupied. which are managed on a leasehold
basi5 to provide an interim facility for older people. who wish to live independently and who do not yet
require the facilities of the care home. These dwe15ings subject to the contractual agreement that the
occupiers must be in sympathy with the charity's Chrisitan ethos and values.
Each of these services are not separately provided, as stated they are part of the integrated vison and
objectives of the charity, each providing a conjoined and deliberate part that makes up the whole of the
organisation's activities. Locafed on an enclosed seven-acre campus. they share infrastructure, utilities
and facilities. which provide'an integrated provision in furtherance of the primary objectives. Employed
staff are contractually interchangeable across each of these services, with the obvious exception of key
specialised and qualified personnel where such knowledge is required. The administration. finance and
operational oversight is centrally located and provides financial, payroll, HR. IT, operational and
executive management across all these services.

Hebron Hall Limited
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Directorfs Report)
Year ended 31 March 2024
Charitable activitles and publlc benofit
The Board. when developing the strategies for the achievement of the company's objectives, have
considered and had regard to the Charity Commission's guidance on public benefit and the available
guidance to charities on the development of religion.
The company has sought to make available modern and relaxing facilities to enable, in particular,
churches and church leaders to enhance the spiritual knowledge of those under their pastoral care.
The company makes available Christian worship services to residents of the care home. the conference
ntre attendees and the residents of the sheltered accommodation complex.
The leisure facilities are made avallable to the public and to associations of all backgrounds.
The Board of trustees have been mindful of the necessity of providing facilities fit for the purpose of
making available conference facilities suitable for the modern age.
Financial review
The Charity's net income for the year amounted to £205,049 (compared to £54.739 in 2022123). The
total unrestricted funds at the end of the year represent the Charity's free reserves and amounted to
£5.939,428 {£4.798,567 - 2022123).
Achievements and performance
The charity had a strong year. with turnover exceeding £2 million for the first time. A surplus of £205,048
was recorded which will fund the continued investment in infrastructure and the delivery of services in
line with the charity's stated objects. The increase in growth was accomplished by the improvements
made to the administrative and financial structures. and improved governance of the organisation across
all of its sectors.
Investment was made in infrastructure and renewals to future proof a number of the fixed assets where
previous lack of investment had resulted in deterioration and short temi repairs. As a result. the fabric
of the charity's buildings has been improved to better service the needs of the charity going forwards.
In addition, the balan￿ sheet has been strengthened through a revaluation of the freehold land and
buildings on the 7.5 acre campus from which the charity operates and £1.2 million was added to the
balance sheet as a result.
Bethel House Care Horne through efficiencies and good management not only improved its financial
performance during the period and remains at the heart of the charity in clearly delivering its objects as
stated.
The daily act of worship in the style of a Thought for the Day was held each morning for residents in the
care home led by staff and incoming speakers. In addition, the Sunday act of worship welcomed invited
speakers and church leaders for those who are unable to attend their own place of worship.
Message Wales, the Wales branch of The Messag8 charity is based at Hebron Hall. It is a Christian
charity undertaking programmes of social action in deprived areas and within the prison population
across Wales. Their work includes rehabilitating offenders and assisting those with substance abuse
issues. Cardiff Street Pastors also work from the Centre providing voluntary support to those who need

Hebron Hall Limited
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report)
Year ended 31 March 2024
help on the streets of Cardiff late at night when nightclubs close.
The swimming pool was opened to the public during the week as a community facility at a nominal
charge. The watertemperature is warmer than local leisure centres and as a consequence is particularly
popular with older people and mother and baby groups.
Sessions are also held in the swimming pool for young people and adults with physical or mental
disability who are unable to attend public pools. This indudes students from local Beechwood College
and the National Autistic Society.
The pool is used each evening. on Saturday mornings and in school holidays to provide swimming
lessons for children from across the local area. Thousands of children have learnt to swim at Hebron
Hall with hundreds currently attending each week.
The sports hall is used through the week by community groups including table tennis for older people,
badminton, children's football and keep fit groups.
The Cabin was also used by community groups including Slimming World and children's dance classes.
In all, Hebron continues to welcome around 1,000 members of the local community per week when full
open, across the range of Community led activities run.
Hebron Hall continued to make grants to other organisations to encourage them in their respective
Christian ministries.
Staff continue to meet each week to pray for the work of the Centre and the continued advancement
and promotion of the Christian faith by proclaiming the Gospel of Jesus Christ.
Plans for future perlods
A submission is currently going through the Local Authority planning process to extend an internal road
allowing a one-way system to operate and the provision of additional on-site car parking.
The charity is buying back the leases of the Kings Court on site development as these leasehold
properties come up for sale which will strengthen the balan￿ sheet and allowfor a better assisted living
provision going forwards.
Extensive internal refurbishment will be undertaken during the next financial year to further improve the
facilities at the charity to provide some future proofing to the ongoing programmes that are on offer.
including a complete refurbishment of the main kitchens.

Hebron Hall Limited
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report)
Year ended 31 March 2024
Trustees. responslbilities statement
The trustees, who are also directors for the purposes of company law, 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 Practi￿).
Company law requires the charity trustees to prepare financial statements for each year which give a
true and fair view of the state of affairs of the charitable company and the incoming resources and
application of resources. including the income and expenditure. for that period.
In preparing these financial statements. the trustee5 are required to..
select suitable accounting policies and then apply them consistently,.
observe the methods and principles in the applicable Charitie5 SORP;
make judgments and accounting estimates that are reasonable and prudent,.
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and
explain the charty's transactions and disclose with reasonable accuracy at any time the financial
position of the charity and enable them to ensure that the financial statements comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence
for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Audltor
Each of the persons who is a trustee at the date of approval of this report confirms that:
so far as they are aware, there is no relevant audit information of which the charity's auditor is
unaware; and
they have taken all Steps that they ought to have taken as a trustee to make themselves aware of
any relevant audit information and to establish that the charity's auditor is aware of that information.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the
small companies exemption.
The trustees, annual report was approved on 12 December 2024 and signed on behatf of the board of
trustees by..
J. Haines
Trustee

Hebron Hall Limited
Company Limited by Guarantee
Independent Auditorfs Report to the Members of Hebron Hall Limited
Year ended 31 March 2024
Opinlon
We have audited the financial statements of Hebron Hall Limited (the 'charity') for the year ended
31 March 2024 which comprise the statement of financial activities (including income and expenditure
account). statement of financial position, statement of cash flows and the related notes, including a
summary of significant accounting policies. The financial reporting framework that has been applied in
their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The
Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally
Accepted Accounting Practice).
In our opinion the financial statements:
give a true and fair view of the state of the charity's affairs as at 31 March 2024 and of its incoming
resources and application of resources. including its income and expenditure, for the year then
ended,.
have been property prepared in accordance with United Kingdom Generally Accepted Accounting
Practice,.
have been prepared in accordan￿ with the requirements of the Companies Act 2006.
Basis for oplnlon
We conducted our audit in accordance with International Standards on Auditing {UK) (ISAS (UK)) and
applicable law. Our responsibilities under those standards are further described in the auditorfs
responsibilities for the audit of the financial statements section of our report. We are independent of the
charity in accordance with the ethical requirements that are relevant to our audit of the financial
statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our opinion.
Concluslons relating to going concern
In auditing the financial statements. we have concluded that the trustees, use of the going concern basis
of accounting in the preparation of the financial statements is appropriate.
Based on the work we have perfomied. we have not identrfied any material uncertainties relating to
events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to
continue as a going concern for a period of at least twelve months from when the financial statements
are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described
in the relevant sections of this report.

Hebron Hall Limited
Company Limited by Guarantee
Independent Auditor's Report to the Members of Hebron Hall Limited (continued)
Year ended 31 March 2024
Other infomiation
The other information comprises the information included in the annual report, other than the financial
Statements and our auditor's report thereon. The trustees are responsible for the other information. Our
opinion on the financial statements does not cover the other information and, except to the extent
otherwise explicit]y stated in our report. we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other infomiation
and, in doing so, consider whether the other information is materially inconsistent with the financial
statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If
we identify such material inconsistencies or apparent material misstatements, we are required to
determine whether there is a material misstatement in the financial statements or a material
misstatement of the other information. If, based on the work we have performed, we conclude that there
is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companles Act 2006
In our opinion. based on the work undertaken in the course of the audit:
the information given in the trustees, report for the financial year for which the financial statements
are prepared is consistent with the financial statements,. and
the trustees, report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charity and its environment obtained in the course
of the audit, we have not identffied material misstatements in the trustees, report.
We have nothing to report in respect of the following matters in relation to which the Companies Act
2006 requires us to report to you if, in our opinion:
adequate accounting records have not been kept, or returns adequate for our audit have not been
received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns., or
certain disclosures of trustees, remuneration specified by law are not made. or
we have not re￿iVed all the information and explanations we require for our audit- or
the trustees were not entitled to prepare the financial statements in accordance with the small
companies regime and take advantage of the small companies. exemptions in preparing the
directors, report and from the requirement to prepare a strategic report.

Hebron Hall Limited
Company Limited by Guarantee
Independent Auditor's Report to the Members of Hebron Hall Limited (contlnued)
Year ended 31 March 2024
Responsibilities of trustees
As explained more fully in the trustees, responsibilities statement, the trustees (who are also the
directors for the purposes of company law) are responsible for the preparation of the financial statements
and for being satisfied that they give a true and fair view. and for such internal control as the trustees
determine is necessary to enable the preparation of financial statements that are free from material
misstatement, whether due to fraud or error.
In preparing the financial statements. the trustees are responsible for assessing the charity's ability to
continue as a going concern, disclosing, as applicable, matters related to going concern and using the
going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease
operations. or have no realistic alternative but to do so.
Auditorfs responsibilities for the audit of the financlal statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from material misstatement. whether due to fraud or error, and to issue an auditor's report that
includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an
audit Conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if. individually or in the
aggregate, they could reasonably be expected to influence the economic decisions of users taken on
the basis of these financial statements.
Irregularities, including fraud. are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities. outlined above, to detect material misstatements in respect
of irregularities, including fraud. The extent to which our procedures are capable of detecting
irregularities. including fraud is detailed below..
Our audit procedures included, but were not limited to".
discussing with the trustees and management their policies and procedures regarding laws and
regulations.,
remaining alert to any indications of non-compliance throughout our audit.
considering the risk of acts by the Charity which were contrary to applicable laws and regulations.
including fraud.
making inquiries of the trustees and management on whether they had knowledge of any actual.
suspected or alleged fraud.,
gaining an understsnding of the intemal controls established to mitigate the risks related to fraud
addressing the risks of fraud through management override of Gontrols by performing joumal entry
testing.
As part of an audit in accordance with ISAS {UK), we exercise professional judgment and maintain
professional scepticism throughout the audit. We also-
Identfy and assess the risks of material misstatement of the financial statements. whether due to
fraud or error, design and perform audit procedures responsive to those risks. and obtain audit
evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not
detecting a material misstatement resulting from fraud is higher than for one resulting from error,
as fraud may involve collusion. forgery, intentional omissions. misrepresentations, or the ove￿Ide
of internal control.

Hebron Hall Limited
Company Limited by Guarantee
Independent Auditorfs Report to the Members of Hebron Hall Limited {contlnuedJ
Year ended 31 March 2024
Obtain an understanding of internal control relevant to the audit in order to design audit procedures
that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the
effectiveness of the internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting
estimates and related disclosures made by the trustees.
Conclude on the appropriateness of the trustees. use of the going concern basis of accounting
and, based on the audit evidence obtained, whether a material uncertainty exists related to events
or conditions that may cast significant doubt on the charity's ability to continue as a going concern.
If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's
report to the related disclosures in the financial statements or, rf such disclosures are inadequate,
to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of
our auditorfs report. However. future events or conditions may cause the charity to cease to
continue as a going cOn￿rn.
Evaluate the overall presentation. structure and content of the financial statements, including the
disclosures, and whether the financial statements represent the underlying transactions and events
in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned
scope and timing of the audit and significant audit findings. including any significant deficiencies in
internal control that we identify during our audit.
Use of our report
This report is made solely to the charity's members. as a body, in accordance with Chapter 3 of Part 16
of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity's
members those matters we are required to state to them in an auditor's report and for no other purpose.
To the fullest extent permitted by law, we do not ac￿pt or assume responsibility to anyone other than
the charity and the charity's members as a body, for our audit work. for this report, or for the opinions
we have formed.
L S Cohen (Senior Statutory Auditor)
For and on behalf of Gordon Down & Partners
Accountants and Statutory Auditor
144 Walter Road
Swansea
SA1 5RW
12 December 2024
10

Hebron Hall Limited
Company Limited by Guarantee
statement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2024
2024
Unrestricted
funds Total funds Total funds
2023
Note .
Income and endowments
Donations and legacies
other trading activities
Investment income
Other income
115
2.066.795
33.065
115
2,066,795
33,065
1.018
1.638.145
5.084
74.396
Total Incom8
2,099.975
2,099,975
1,718,643
Expenditure
Expenditure on charitable activities
Total expenditure
9,10
1,894.928
1,894,928
1.663.904
1,894,928
1,894,928
1.663.904
Net income and net movement In funds
205,049
205,049
54,739
Reconciliation of funds
Total funds brought forward
Total funds carried forward
5,734,379
5.734,379
5,939,428
4,743,827
5,939.428
4,798.567
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 14 to 22 form part of these financial ststements.
11

Hebron Hall Limited
Company Limited by Guarantee
Statement of Financial Position
31 March 2024
2024
2023
Note
Fixed assets
Tangible fixed assets
15
4,654,397
3.491,609
Current assets
Debtors
Cash at bank and in hand
16
24,122
1,495,222
1,519,344
24,040
1.379.243
1,403,283
Creditors: amounts falling due within one year
Net current assets
17
234,313
96,326
1,306,957
1,285,031
Total assets less current liabilities
5,939,428
4,798,566
Net assets
5.939,428
4.798.566
Funds of the charity
Unrestricted funds:
Revaluation reserve
Other unrestricted income funds
3,022,958
2,916,469
2,087.145
2,711,422
Total unrestricted funds
5,939,427
4.798,567
4,798,567
Total charity funds
20
5,939,427
These financial statements have been prepared in accordance with the provisions applicable to
companies subject to the small companies, regime.
These financial ststements were approved by the board of trustees and authorised for issue on
12 December 2024 and are signed on behalf of the board by..
J Haines
Trustee
The notes on pages 14 to 22 form part of these financlal statsments.
12

Hebron Hall Limited
Company Limited by Guarantee
Statement of Cash Flows
Year ended 31 March 2024
2024
2023
Cash flows from operatlng actlvities
Net income
205,049
54,739
Adjustments for."
Depreciation of tangible fixed assets
Other interest receivable and similar income
Accrued expenses
43,285
(33.065)
86,100
21,019
(5,084)
6,373
Changes in..
Trade and other debtors
Trade and other creditors
(82)
51,887
11.378
{26,064)
62.361
Cash generated from operations
353,174
Interest received
33,065
5,084
Net cash from operating activities
386,239
67,445
Cash flows from investing actlvltles
Purchase of tangible assets
Proceeds from sale of tangible assets
Net cash used in investing activities
{270,823)
563
(36,420)
{270.260)
(36,240)
Net increase in cash and cash equivalents
Cash and cash equivalents at beginnlng of year
Cash and cash equivalents at end of year
115.979
1,379.243
31,025
1.348,218
1,495.222
1.379,243
Tho notes on pages 14 to 22 form part of these financial ststements.
13

Hebron Hall Limited
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2024
General inforniation
The charity is a public benefit entity and a private company limited by guarantee, registered in
England and Wales and a registered charity in England and Wales. The address of the registered
office is Hebron Hall Christian Centre, Cross Common Road, Dinas Powys, South Glamorgan,
CF64 4YB.
Statement of compllance
These financial statements have been prepared in compliance with FRS 102. The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Practi￿ applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities
SORP (FRS 102)) and the Companies Act 2006.
Accounting pollcles
Basis of preparation
The financial statements have been prepared on the historical cost basis with items recognised at
cost or transaction value unless otherwise stated in the relevant notes to these accounts.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estlmatlon uncertainty
The preparation of the financial statements requires management to make judgements, estimates
and assumptions that affect the amounts reported. These estimates and judgements are
continually reviewed and are based on experience and other factors. including expectations of
future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds eannarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through
the terms of an appeal. and fall into one of two sub-classes: restricted income funds or endowment
funds.
14

Hebron Hall Limited
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2024
Accounting policies (conunugd)
Incomlng resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity,. it is probable that the economic benefits associated with the transaction will
flow to the charity and the amount can be reliably measured. The following specrfic policies are
applied to particular categories of income:
income from donations or grants is recognised when there is evidence of entitlement to the
grfi, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is estsblished.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services are recognised in the accounts
when received if the value can be reliably measured. No amounts are included for the
contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent. in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classrfied under headings of the statement of financial
activities to which it relates..
expenditure on raising funds includes the costs of all fundraising activities. events, non-
charitable trading activities. and the sale of donated goods.
expenditure on charitable activtties includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit of its beneficiaries. including those
support costs and costs relating to the governan￿ of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the charity
nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resour￿. Direct COSts
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
between the activities they contribute to on a reasonable. justifiable and consistent basis.
15

Hebron Hall Limited
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2024
Tangible assets
Tangible assets are initially recorded at cost. and subsequently stated at cost less any accumulated
depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded
at the fair value at the date of revaluation less any subsequent accumulated depreciation and
subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other
recognised gains and losses, unless it reverses a charge for impairment that has previously been
recognised as expenditure within the statement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other recognised gains and losses.
except to which it offsets any previous revaluation gain, in which case the loss is shown within
other recognised gains and losses on the statement of financial activities.
Revaluation of Property
During the financial year, the directors undertook a revaluation of the company's property. The
property was professionally revalued by an independent valuer in accordan￿ with the guidance
set out in the Royal Institution of Chartered Surveyors (RICS) Valuation - Global Standards 2021
(the"Red Book.).
The basis of valuation adopted was Market Value. which is defined as:
"The estimated amount for which an asset or liability should exchange on the valuation date
between a willing buyer and a willing seller in an arm's length transaction after proper marketing
and where the parties had each acted knowledgeably. prudently and without compulsion..
Having regard to the recognised bases for property valuations referred to in the 2022
International Valuation Standards Framework, the trustees have adopted a more cautious
approach, placing less emphasis on the trading potential of the property and instead focusing on
its existing use and present condition as a fully equipped operational entity.
This approach reflects the trustees, intention to ensure that the property is valued prudently and
fairly, aligning with professional valuation standards and accounting principles.
The resulting revaluation has been incorporated into the financial statements, with gains or losses
recognised in accordance with the company's staled accounting policies on tangible fixed assets.
Depreclation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value,
over the useful economic life of that asset as follows..
Fixtures & Fittings
Motor Vehicles
Equipment
1 OQ/o Straight line
20 % straight line
10 % straight line
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
For the purposes of impairment testing, when it Is not possible to estimate the recoverable amount
of an individual asset. an estimate is made of the recoverable amount of the cash-generating unit
to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets
16

Hebron Hall Limited
Company Limited by Guarantee
Notes to the Financial Statements (￿ntInued}
Year ended 31 March 2024
that includes the asset and generates cash inflows that largely independent of the cash inflows
from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is. from the
acquisition date, allocated to each of the cash-generating units that are expected to benefit from
the synergies of the combination, irrespective of whether other assets or liabilities of the charity
are assigned to those units.
Flnancial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.
Currentassets and current liabilities are subsequently measured at the cash or other consideration
expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured
reliably. the investment is subsequently measured at fair value with changes in fair value
recognised in income and expenditure. All other such investments are subsequently measured at
cost less impairment.
Other financial instruments. including derivatives, are initially recognised at fair value, unless
payment for an asset is deferred beyond normal business terms or financed at a rate of interest
that is not a market rate, in which case the asset is measured at the present value of the future
payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised
in the statement of financial activities. with the exception of hedging instruments in a designated
hedging relationship.
Flnancial assets that are measured at cost or amortised cost are reviewed for objective evidence
of impairment at the end of each reporting date. If there is objective evidence of impairment, an
impairment loss is recognised under the appropriate heading in the statement of financial activities
in which the initial gain was recognised.
For all equity instruments regardless of significance. and other financial assets that are individually
significant, these are assessed individually for impairment. Other financial assets are either
assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately. to the extent that the reversal does not
result in a carying amount of the financial asset that exceeds what the carrying amount would
have been had the impairment not previously been recognised.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense In the period in which
the related service is provided. Prepaid contributions are recognised as an asset to the extent that
the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the
17

Hebron Hall Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
reporting date in which the employees render the related service, the liability is measured on a
discounted present value basis. The unwinding of the discount is recognised as an expense in the
period in which it arises.
Llmited by guarantee
The company is limited by guarantee and does not have a share capital. The liability of the
members in the event of the company being liquidated is limited to £1 per member.
Donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Donations
Donations and Gifts
115
115
1,018
1,018
Other trading activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Bethel House Fees
Residential Rents
Conference Centre Fees
Leisure Centre Fees
Sheltered Accommodation Income.
Rental Income
Sundry Income
1,553,570
50,024
317,825
111,899
30,151
1,299
2,027
1,553,570
50,024
317,825
111,899
30,151
1,299
2,027
1,190,804
49,502
277,857
104,468
13,132
1,687
695
1.190,804
49,502
277,857
104,468
13,132
1,687
695
2,066,795
2,066,795
1.638.145
1,638,145
Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Bank interest receivable
33,065
33,065
5,084
5.084
Other income
Unrestrlcted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Other exceptional income
74,396
74,396
18

Hebron Hall Limited
Company Limited by Guarantee
Notes to the Financlal Statements (contlnued)
Year ended 31 March 2024
Expenditure on charitable activities by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Expenditure in furtherance of the
charitable activities
Management and administration costs
Support costs
1,639,572
240,904
14,450
1.639,572
240,904
14.450
1.472,130
181,846
9,928
1.472.130
181.846
9.928
1.894.926
1,894,926
1,663.904
1.663.904
10. Expenditure on charitable activitlgs by activity type
Activities
undertaken
directiy
Support Total funds
costs
2024
Total fund
2023
Expenditure in furtherance of the
charitable activities
Management and administration costs
Governance costs
1,639.572
240.904
1.639.572
240,904
14,450
1,472,130
181,846
9,928
14,450
1,880,476
14,450
1,894,926
1.663,904
11. Not income
Net income is stated after chargingl(crediting):
2024
2023
Depreciation of tangible fixed assets
43.285
18,286
12. Auditors remuneration
2024
2023
Fees payable for the audit of the financial statements
5,040
4,820
13. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2024
2023
Wages and salaries
Employer contributions to pension plans
1,248,493
62.990
1,181,447
60.888
1,311.483
1,242,335
The average head count of employees during the year was 56 (2023". 60). The average number of
full-time equivalent employees during the year is analysed as follows-.
2024
No.
2023
No.
Number of employees
56
One employee received employee benefits of more than £60,000 during the year (2023: Nil).
19

Hebron Hall Limited
Company Limited by Guarantee
Notes to the Financial Statements {contlnued)
Year ended 31 March 2024
14. Trustge remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were
received by the trustee5.
15. Tangible fixed assets
Land and Fixtures and
buildings
fittings
Motor
vehicles
Equipment
Total
Cost
At 1 April 2023
Additions
Disposals
Revaluations
3.318,933
194.987
98,534
15,715
2,917
16,250
281,553
43,871
(34.820)
3,701,937
270,823
(34,820)
935,813
935.813
At 31 March 2024
4,449,733
114.249
19.167
290.604
4,873,753
Depreciation
At 1 April 2023
Charge for the year
Disp05als
At 31 March 2024
52.217
10,919
2,804
2,800
155.307
29,566
(34.257)
150,616
210,328
43,285
(34,257)
219,356
63,136
5,604
Carrying amount
At 31 March 2024
4,449,733
51,113
13.563
139,988
4,654,397
3,491,609
At 31 March 2023
3,318,933
46,317
113
126,246
16. Debtors
2024
2023
Trade debtors
Prepayments and accrued income
Other debtors
5,635
17,279
1,208
24,122
5,142
15,166
3,732
24,040
17. Creditors: amounts falling due within one year
2024
2023
Trade creditors
Accruals and deferred income
Social security and other tsxes
Other credttors
42,985
158,572
26,392
6,364
234,313
9,505
65,640
16,539
4,642
96,326
18. Deferred Income
2024
2023
Amount deferred in year
41,045
34,213
20

Hebron Hall Limited
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2024
19. Pensions and other post retlremgnt benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined contribution
plans was £62.990 (2023: £60,888).
20. Analysis of charitable funds
Unrestricted funds
At
1 April 2023
At
Transfers 31 Mar 2024
Income Expenditure
General funds
Revaluation reserve
2,711,421
2,087.145
2.099.975 (1,894,9276)
2,916,469
3,022,958
935.813
4.798.566
2.099,975 (1,894.926)
935.813
5,939.427
At
31 March 202
At
1 April 2022
Income Expenditure
Transfers
General funds
Revaluation reserve
2,656.682
2,087,145
1,718,643 (1,663,904)
2,711,421
2,087.145
4.743,827
1,718.643 (1,663,904)
4.798.566
21. Analysis of net assets between funds
Unrestricted Total Funds
Funds
2024
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
4.654,397
4,654,397
1.519,344
1,519.344
(234,313) (234,313)
5.939,428
5.939,428
Unrestricted Total Funds
Funds
2023
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
3.491,609
1,403,283
(96,326)
4,798,566
3.491,609
1.403,283
(96,326)
4.798,566
21

Hebron Hall Limited
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2024
22. Analysls of changes in net debt
At
At 1 Apr 2023 Cash f]ows 31 Mar 2024
Cash at bank and in hand
1,379.243
115,979
1,495.222