Charity number. 700960
HORSFORTH GOSPEL HALL TRUST
ANNUAL REPORT AND FINANCIAL STATEMENTS
Year 8nded 5 April 2024
Brown Buuer
Charte￿d Accountants
Leeds

Horsforth Gospel Hall Trust
C(rtents
Pages
Reference and Admlnlstrative Details
Report of the Trt￿teeS
Independent Auditorfs Report
statement of Flnanclal Aththes
10
Balance Sheet
11
Cash flow statement
12
Notes to th8 Financial Statsments
13-19

H(xsforth Gospel Hall Tnjst
Reference and Admknistrative Detslls
For the year ended 5 April 2024
Charity Name
Hothrth Gospel Hall Trust
Registered Charty Number
71)0%0
Trustaes
Mr C V Anderson
Mr R Harding
Mr L Armstrong
Mr N Christie (Chaiman)
Mr D W Stutt&theim
Tr&￿urer
Mr R Harding
Principal Address
Horsforth Gospel Hall
Brownberrie Lane
Horsforth
Leeds
LS18 SHE
sL￿Lrtory Auditor
Brawn Butler
Chartered AcLx>untants
Leigh House
28-32 St Paul's Street
Leed5
LS12JT
Bankers
Naiwest
PO Box 955
Flrst Floor
1 Humber Quays
Welllngton Street West
Hull
HU12BN

Horsforth Gospel Hall Trust
Report of the Trustees
For the year ended 5 April 2024
The Trustees present thelr report and the financial statements of Horsforth Gospel Trust (7he Charity.)
for the year ended 5 April 2024. The financial statements have been prepared in accordance with the
accounting pdicies set out on pages 13-15 and comply vAth the Trust Deed and applicable law.
StnA¢ture. governanee and management
Goveming document
The Charity is an unincorporated trust constituted by a Deed of Trust dated 1 May 1982, mcst recently
amended by Deed of Variation dated 8 January 2015. The Trust was Tegistered with the Charlty
CommissN)n for Eruland and Wales on 8 Decemter 1988 under Charty Regtstration Number 71))960.
ReGruilment and appointment of new trustees
The TNstees which have served during the year and since the year end are set out on page 2. None
of the Trnstees, nor any person connected with them. received any remuneration or expenses from the
Charity in the year ended 5 April 2024 (2023: £nll).
The Trust werates two Gospel halls and Trustees are chosen from among the regular Lx)ngrega￿n of
the halls. New Trustees are nominated by the existing Trustees or by the congregation and must be
appointed by unanimous resolution of the ￿1ngregati0n. They are selected according to their skills and
experience and are expeGted to Use both in further￿￿ the objects of the Charity. Checks are made to
ensure the Trustees, ellglbilty to art and Incoming Trustees are made aware of their responsibilities by
the existing Trustees, who ensure that new Trustees read the Trust Deed and relevant Charity
Commission guidance.
Wider network
The Trustees maintain Inforn￿ links with Similar charMe8 With a view to poollng experience consldered
usefjJl In pursulng the obJ8cts of the Charty. The Charty also rnalntalns partlcular Ilnks with Ash
Gc>SFfjI H811 Trust and VTCtoria GosFel Hall Trus( wth which It shares members of its (xlngregation.
Risk management
The Trustees have idenllfied and revlewed the major risks to which the Chartty is exposed and confirm
that they have estab15shed systems or prO￿dures to manage and mltlgate those rlsks.
Objectives and activitles
Objectives and alms
The chariLgble purposes of the Charlty 8re the advancement of the Chrkstian religlon for th8 publtc
benefrt, inGlu(fin9 by the carying on of the service of God in accordan￿ with the Old and New
Testaments of the Holy Bible as folowed by those Chrislians fomiing part of the worf&wide fellowship
known as the Plymouth Brethren Christian Church (the'Brethren) and any other charitable purposes
connected wth Brethren. The core doctrine of the Brethren and proper pradices in furtherydn￿ of
certain aspects of dfJG*rine are summarised in two schedules to the Trust Deed. A full report on the
blic benefft activÈlies during the year is 8V8ilable &s a separate report.
Public beneflt
The TrLL8tees ￿)nfirn that they have complied with tsir dLty under section 17 of the Charities Act 2011
to have due regard to the Charity Commission's general guidan￿ to chaTikies on pth)lic benef

Horsforth Gospel Hall Trust
Report ofthe Trustees
For the year ended 5 Awil 2024
Main actlvitles and achiovements
The Charity provides and maintsins Iwo Gospel halls where relig￿)uS meetings are held by th8 local
Brethren communty. Details of the origins, teachlngs and way of Jlfe of the Brethren can t£ found on
the website-www.
moulhbr
renchristianchurch.or
and in Ihe sthedu16S to the Trust Deed.
The trusts main activitles thi$ year have been the mainterAnce and runnlng of the 8 Gospel Hall facilitses
in Leeds in add5tlon we made a gr8nt to an affillated trust to support the purchase of a new site. We
have also continued to eroage in outreach donations to persons in need.
Plans for Futuro Periods
Despite the increased cost of energy, the trustees feel that these increased Costs are not slgnTfi¢8ntly
impacting on the ability of the charity to ¢¢￿tInUe as 8 going concem.
Meetings
Meetings he￿ at the Gospel halls inctude the Lord's Supper {Communicfft), Gospel preachirvJs, Bible
readlngs and Blble addresses. Ther8 Is a structured wee￿Y schedule of m88tings and, dep8ndlryJ on
the parfjcular meeting. between 30 and people n¢)rnally attend thesè occaS￿)n$.
The meethgs are attended by the wular congregation and most ara open to other properly disposed
visitors. Th nottce boards outside the Halts welcome visitc￿8 and display the tSmes of Gospel
prea¢hir¥Js. along wlth a teleFthone number for those segking further infomiation or help. Gosp81 tracts.
whic* are dlstributed by stre8t preachers. also dlsplay this infomiation.
Bib18s and an extsnsivg range of other Christian reading materlal are on display at the halls and vtsitors
are free to help theMSe￿e$.
Spreading thg Gospel message and the life of a Christlan
The Gospel halls are a base from which the regular congregatlon and others who attend the meettngs
are encouraged to Sp￿ad the Christian Gospel, Èn word and deed.
Members of the congregath)n partidpate in a programme of street preaching and Gospel tracts are
provided frea of charge by Charty to such preachers to be handed out to interested members of
the public.
In addition to street preachlng, members of the congregation actively support the work of the Rapid
Reltef Team (RRT). whl¢h Is a separate charfty. in their support of local charities and people in need.
The Chaiity also provKle storage spa¢e for thdr equlprn8nL
In carryirvJ out thls work, the congregali)n ¢onsidors itself to be living out its falth in practice, as
particularty exemplffigj in the foll￿ng extract from tr￿ sthedule to the Tntst Daed on livirKJ a Christian
1Sfe:
Wa seek and are encouraged to Ilve exemplary lives in all our relationships with others in Ihe
wider communty Oncludlng fomer Brethren), in actsjrdance with the tea¢hiTV of Holy Scripture
(1 Tim 22).
We regularly go out from our hcthes to preach on the streets, to distribute Christian lfterature arKI
engage wlth the wlder community {induding former Brethren) in order to present eternal
salvation. available to all men by faith In Je8us Chrlsl (2 Tirn 4.2).
We seek as members of the pubfic to lead Christlan Ilves as husbands and wes. parants,
thildren. employers. employees and neighbours (Col 322-25. Col 4.1).
The preseNalon and protsction of the f8mlly unit Is fundamental and thikjren are prized as
blessing from God (Psalm 127".3-5). The elderty are valued members of the communlty, forwhom
both their family and the wlder community are expecled to Care.
Holy Scrtpture commands LL8 to be good neighl)ours to others. and deal with all othar people
(Including fcfmer Breth￿n) openly, honestly and fairty and consistent with Ihese prn(xples. wo
should gNe our time, tal8nts and mow to assist tho$e in need in the wider ¢ommunty. In so far
as reasonable given our abilities and our avallablè resources (Matt 7.12, Matt 22.39, Eph 4.28).

Horsforth Gospèl Hall Trust
Report of the TTUStaes
F￿the year ended S April 2024
Fundlng
Funding Is sought through gifts from the cOn￿egatiOn and Gift is c4aimed tsn ellgible donatFons.
Funding is sornetimes received from other charitable trusts wlth cornplementary objectives.
Flnanclal rnview
Flnancial position
In the year ended 5 April 2024, trje Charity had a surplus of incoming resources over rescwrces
expended. Totsl incorne re¢eived this yearwas £1,095,523 compared to £491,031 in the previous year.
After depre￿ation of £115.467, there was a surplus of incoming resourc8s over resources expended of
£599.768 (2023: £201,749).
The Charity carrtes forward unrestricted reserves of £1260.480 8nd restricted reserve5 of £625.000.
Reserves policy
The Trustees have consldered the level of reser¥ps wish to retain, appropriate to the Charivs
needs. based on tis size and the level of its financial commitments. The Chartty has no employees and
tts regular outgolngs are minimal. AcGordingly. the Trustees have decided io adopt a policy of
rnaintainlng no signrficant reserves cth8r than fund8 being accumulated to facilitate the purchase of an
additional Gospel hall in lQngs Road, Bramhop& The congregation is kept regularly infomed as to
parbcular needs for funds, and other relevant matters and the Trustees alm to ensure that the Charity
will be able to continue to fum Ms charftsble objectives even ff there 1$ a temporary shortfall In Income
or unexpected expenditure, by raising a funds appeal to the Congregat￿n.
Free reser4es at the year end were £Nil {2023- £N￿).
Statement of Trustees, responsibilities
The Trustees are responsible for preparing the Report of the Trusts8s and the fin8nGlal ststements in
acrffilance with applicable law and Unlted Kingdom Actounting Standards (United lfjngdom Generally
Accepted Acc￿n￿n9 Practice).
The law appli¢able to charities In England and Wales, the Charities Aot 2011 and the provkslons of the
trust deed requlres the Trustees te prepare finanrAal statements for each financial year which g(ve a
true and fair view of the state of affairs of the Charty and of the inctming resources and application of
resour￿ of the Charity for that period. In prq)arfng these financial statements, the trustees are
required to:
select suitable accounting pali(ies and then apply them consistently..
follow applicable accounting standards and the Charities SORP disGlosing and ￿XplainIng any
d8parture in the financial statements;
make judgements and estimates that are reasonable and prudenL
prepare the financial statsm8rrts on the gokng concern basis unless it is inappropriate to presume
that the Charity will continue in operation.
The Tnjstees are responsible for keeping proper accounting records which disclose wilh rea$orAble
accuracy at any tim8 the ffinancial position of the Charty and to enable them to ensure thatthe finana21
statements o)mply with the Charitses Act 2011 and the provisions of the Trust Deed. They are also
responsible for safeguarding the assets of the Charity and hence for taknng reasonable steps for the
prevention and detection of fraud and other irregularities. AJI trar￿aCtIonS have been reviewed and
approved by tsvo trustees.

Horsforth Gospel Hatl Trust
Report of the Trustees
For Ihe year ended 5 April 2024
Disclosure of infomiation to the audltors
So far as the Trustees are aware, there is no infomiation relevant to the audlt of %thich the Charfty's
auditors are unaware. The Trustees have taken the necessary ￿ep$ to ensure that they themgelves
are aware of all relevant audit Infomation and made sure Ihat the Charity's audltors are also aware of
that irrfomiatlon.
Approved by the Trust888 and signed on beha]f of the Board by:
R Harding
Trustee
rl IJOC 2024

Horsforth Gospel Hall Trust
Auditorf8 Report to the members of Horsforth Gospel Hall Trust
We have audited the ffftandal statements of Horsforth Gospel Hall Trust (the 'Charty') for the year
ended 5 April 2024 which comprtse the Statement of Financial Athilies, the Balance Shèet and the
notes to the financial sL*ements. including a summary of significant accountng policies. The financial
reporting framewryk that has 8pplied in their preparat*Jn is applicable law and Unrted lfjngdom
Arxounting Standatds, including FinanGial Reporting Stsndard 102 The ￿Tran￿al Reporting Standard
applicable in the UKandRepubfic oflreland{United lfjngdom GenerallyAwted Accounting Practice).
In our oplnion. the finanGial statements:
- give a true and fair view of the state of the Charity's afrairs as at 5 Aprl 2024 and of (ts incomw
resources and its application of resources for the year then ended"
- have been pr￿rty prepared in accordance with Untted Kingdom Generally AcLepted Accounting
Practice: and
- have been p￿pared in aGLxlrdan￿ with the requirements of the Chartties Pd 2011.
Basls for opinion
We conducted our audtt in accordance with Intemational Stsndards on Auditing (UK) (ISAS (UIQ) and
appllcable law. Our responsibilities under those stsndards are further descrt)pd in the Auditors
responsibilities for the audit of the financial ststem8nts Secti￿ of c￿r report. We are independent of
the Charity in accordance with the ethical requ1￿ments that are relevant to our audit of the financial
ststements in the UK including the FRC'S ElhI￿1 Standard, and we have fulfflled our other ethical
respjngbilities In accordance Wbth these r8quirements. We believe that the audit evidence we have
obtsined Is sufflclent arKI appropriets to provide a basis tr our opinion.
¢oncluslon relatlng to going con¢oTn
In audEtirKJ thè financial ststements, we have conduded that the Trustees. use ol the golrvJ conc8m
basls of accounting in the preparat1￿ of the financial statements is appropriate.
Based on the work we have performed. we have not identified any Material uncertainties relating to
events or condittons that. indlvldually cf colleGtively, may cast sIgn￿￿ant doubt on the Charivs abilty
to conllnua as a golng concamfor a period of at leasttsjelve months from when thefinancial statements
are authorised for issue.
Our responsibilities and the responslbi1Stles of thè Trusiaes with respectto golng concem are described
In the relevant sethons of this report.
Other inforniation
The other infomiation Gomprlses the lnfonnatlc￿ includthd In the annual report otherthan the lIr￿nCIal
ststements and our auditorfs report thereon. The Trustees are responsible for the other infomation.
Our opini{￿ on the financiai statements does not cover the other infomiation and, except to the exient
otherwise expliatly stated in our reFOrt, we do not express any fonn of assurarrE cOndus￿n thereon.
In conneotion with our auditof thefinancial statements, our responsibilty Is to read the other infonnation
and. in doing so. ￿nsider whether the other information is mater(alty iKonsistent Wtth the financial
slatements or our knowledge obtsined In the audit or otherwise appears to be mateTially misstated. If
we identify such material In0￿lstenC1es or apparent matsrial misstatements, we are required to
determine whether there is a material misstatement In the financial statements or a material
misstatement of the other InfomTrtion. If, based on the work we have perfomied, we ￿nClude that
there is a material misstatement of thi% other infcrniation. we are required to report Ihat lact.
We have nothing to report in thls regard.
ConlÉnued on next page

Horsforth G08pel Hall Trnst
Independent Auditorfs Report to the member5 of Ho￿forth Gospel Hall TNst
Continued from previous page
Mattern on whlch we are requlred to report by &xc8plon
We have nothing to report In respect of the ftllowing matters In relatton to which the Charities (Accounts
and Reports) Regulations 2008 requlre us to report to you rf, in our oplnlon:
- the infLYmation given in the Trustees. report is Inconslstent in any material respect with the financial
ststements; or
- sufficient accounting reGords have not been kep¢ or
- the financial statements are not in agreement with the accountlng records: or
- we have not recelved all the infomiatk)n and explanalrons we require for our audit.
Responslbllltiès of trustees
As explained more fully in the staten￿nI of Trustee8' Responslbllities set OLrt on pag8 5, the Trustees
are responsible for the preparation of the financial statéments and for b8ing salisfied that Ihey giv8 a
tru8 and falr vlew. and for such intemal control as the Trustees detemlne is ne￿SSary to on8b￿ the
preparation of financial statements that are free from materfal mi$staterrEnt whether due to fraud or
In preparing the financtal statsments. the Trustees are responsible for assessirYJ the Charlty's ability to
Cor￿Snue as a golng con￿rn, diSc]0￿ng, as applicable, matters related to golng concern and using the
going concem basls of accountlng unless the Trustees dther Intend to liquidate the Charity or to cease
operations. or have no realislic altemattve but to do so.
Audltorfs responslblltlies for the audlt of the financlal statemgnts
We have been appoinled as auditor under se¢tion 144 of the Charities Act 2011 and report in
accordan￿ with the Act and relevant regulations made or having effect thereunder.
Our oblectlves are to obtaln reasonable assurance abwt whether the financlal stslements as a whole
are free from material misstatement vthether due to frdud or error. and to Issue an auditorfs report that
includes our opinion. Reascfflable assurance is a high levd of assurance. but Is not a guarantee that
an audit conducted in a¢¢ordartt ISAS (UK) will ahvays detect a matÈri81 misstatement when it
exlsts. Misstatements can arÉse from fraud or error and are cOr￿ldered matsrial rf. indlvldualty or in the
aggregate, thèy could reasonably be expected to infiuence the ewnomic declslons of users taken on
Ihe basi$ of these finandal $tatsments.
A fvrther descripticfft of our responsibilities for the audit of the fina￿la1 statements is I0￿ed on the
Financial Reporting Council's website at: htto:lknv.frc.o .uklaudi
forms part of OUT auditovs reporL
onslbilities. This descripti
Continued on next page

Horsforth Gospel Hall Tnjst
Independent Auditorfs Report to the members of Horsforth Gospel Hall Trust
Continued from previous pag8
Capablllty of the audlt In d8tsGting Irregularhles, Includlng fraud
Irr8gulaiities, including fraud, are instsnce5 of nonwcompliance with laws and regulatlons. We design
procedures In Ilne with our responsibilities, (Krtlhied abDve, to detect material mlsstatements in respect
of irregulartties, including frnud. The k8y laws and ￿gUlatIonS we have considered in thi5 context
Induded th2 Charities Act 2011, pensh)n and tax legislation together the Charitses SORP FRS102
(Qctober 2019). In addition. we have considered provisions of other laws and regulalions that do nol
have a direct effect on the financial statements bul compliance with which may be fundamental to the
Charitys abilty to operate or to avoid a material penalty. The e*£ent to which our procodures are
capable of detecting irregularities. including fraud is detailed below:
U5irvJ our sector experience and through thscussions with the Trustees, we identified areas of laws
and regulations that LX)uld reasonably be expected to have a material effect on the financial
statements as well as those ari8ing from TTUStees' own assessment of the risks that i￿egUlar1tieS
rnay occur either as a result of fraud or error.
We examined the ChartV8 regulatory and legal coThespondence and discwsed with the Trustees
any knovm or suspected instances of fraud or non40mplEan￿ with laws and regulatlons.
We cornmunicated and dlscussed Identlfied Saws and regulalons and potential fraud risks With all
engagement team members and remained alert t¢ any indlrAtions of fraud or nonkncomplianco With
laws and regulations throughout the audTL
In addressing the risk of the Trusts8s ov8rrtde of controls, we tested the approprlateness of Joumal
entries. We asc thallenged assumpt•)ns andiudgements made by Trustees the p￿paratIon of the
finandal statements. We 8130 d￿us￿d related paty relationship$ and transactions involving
Ihern.
There are Inherent Ilmitatians in the audit prO￿dureS desubed above and the fijrther removed non-
compllan¢e with laws and regulations is from the events and transadons refiectsd in the financlal
statements, the less likely we would become aware of IL Also. the risk of not detecting a m8terial
misststsment due to fraud Is hlgher than the rfsk of not detecling one from error, as fraud may involve
deliberats conwdlment by. for example, forgery or intenltonal misrépresentations, orthrough collusion.
Use of our report
This ￿pOrt is made Sole￿ to th8 Charitys members, as a body, in accordance with Part 4 of the
Charities {Accounts and Reports) Regulations 2008. Our audit work has been unéertaken so that we
might state to the Charl￿$ members those matiers we are required to state to them in an auditorfs
report and for no other purpose. To the fullest extent permitted by law. we do not accept or assume
responsibiltyto anyone other than the Charty and the Charitys members as a body, for our a￿lt work,
for this report. or tor the opinions we have formed.
Ghartered Acowntants
Leigh House
28-32 St Paul's Street
Leeds LS12
(t-
2024

Horsforth Gospel Hall Trust
ststement of Financial A¢tivitl8S
For the year ended 5 April 2024
Unrestricted Restrl¢ted Total funds Total funds
fijnds
fvnds
2024
Notes
[r￿CIne
Donat￿nS end legacles
Maintenance fvnd
Donations- gfft aid
Donatlons- non*n% aid
Grarts from affiliatad trust
Investrnents
94.000
38￿54
333.790
94.0
38,854
333,7gO
625.000
3,879
95,000
30,957
3eA.098
625,000
3,879
976
Total income
470,523
625,000
1,095,523
491.031
Expenditure
CharitafAe adivitiÈs
Donations
Grants to affiliated tnjst
420,760
420,760
275,222
14.060
75.000
75,000
Total expenditure
495.760
495,760
289.282
Net irKc*nel(expenditure) for the year
(25.237)
625,000
599,763
201,749
RecOr￿l￿allOn of fvnds
Total funds brought fopward
2.285.712
2,285,712
1083,963
Total funds carried forward
2.260.475
625,1)00 2,885,475 2,285.712
All of the above actiwties are dassed as ￿ntinUIng and there are no gains and losses other than those
included above.
The notes on pages 13 to 19 fomi part of these ffnanoal stat6ments.
10

Horsfoth Gospel Hall Trust
Balance Sheet
As at 5 April 2024
2024
2023
Fixed as8ets
Tangible fixed assets
10
3,189,289
3,291,093
Current assets
Debtors
Cash at bank and In hand
14,224
737,362
15.149
230,008
751,586
245,157
Credltors: amounts fallln9 due wlthin
one year
12
205.41X)
400,538
Net curr8M assetsl(IlabllHies)
546,186
(155,381)
Tolal assets less current liabilities
3.n5,475
3,135.712
Creditors: amounts falling due after
more than one year
12
(850,1)00)
(850,000)
Total net assets
2,885,475
1285.712
Funds
Unrastricted income fund
Restricted funds
2.260.475
625,(￿)
2.285,712
Totsl fvnds
13
2.885,475
2285.712
Approved and authorised for issue by the TTUStees of Horsfuth Gospel Hall Trust on
and signed on their behalf by:
2024
R Harding
Trustee
The notes on page5 13 to 19 fomi part of these firrancial statements.
11

Hornfoth GosFel Hafi Trust
Cash Flow Statement
As at 5 April 2024
2024
2023
Cash flows from operating a¢Ovities
Net ing)me
Adjustsnents for:
Dep￿cIat[on of tangible assets
Decreasel{increase) in other debtors
(Decreaseyincrease in trade and other creditors
599,763
201,749
115,467
925
(5,138)
114.678
(4.357)
1,199
Net Cash frornl(used inl operating acbvities
711.017
313.269
Cash tTows from investing activÉlies
Repayrnents of loans
Cash Inflow from new loan
Purchase of tsngible assets
(190,000)
(390,000)
190.OC(I
(89,565)
(13.663)
Net cash used In Inve￿ir0 a¢tswties
(203,663}
(289,565)
Change In cash and G3sh equtvalents n the year
507,354
23,704
Cash and cash equivalents at the beginning of year
230,008
206.304
Cash and cash equlvalents at the end of year
737,362
230.008
Analysis of changes In n&t debt
At 6 Apfjl
20Z3
Cash
flows
At5Apr
2024
Cash
230,008
507,354
737.362
230.008
507,354
737.362
Loans falling dLJe within one year
Loans falling due after more than one year
(390,000)
(850.000)
190,000
(2CK).000)
[850.0￿)
(1,240,000)
190,000
{1.050,000)
Total
(1,009,992)
697.354
(312.638)
The Th)tes on pages 13 to 19 form part of these Ilnandal statements.
12

Horsforth Gospel Hall Trust
Notes to the Financial Statements
For the year eThJed 5 April 2024
Accounting policies
1.1 Basis of PreParat￿)n and going wncern
The financial statements have been prepared under the historical cost conventlon modffied,
where appropriats. to include certain Items at fair valué and in accordance wlth applicable
accountlng standards. the Statement of Recommended Pradlce: Accountlng and Reportng by
Charitles prewing their accounts in accordance with the FlnanciaS Reporting Standard
applicable in the UK and Republic of Ireland (Chaiitses SORP FRS 102) (effe¢tivè 1 January
2019) and the FinancEal Reporting Standanl applicable n the United KIT¥Jdom and Republic of
Ireland (FRS 102} and the Chariiies Act 2011. The presentstion currency is £ sterfing and the
financiat ststements have be￿ rounded to the nearest £1.
The Charity meets the definibon of a public benefit entSty under FRS 102.
The Trustees consider that Ihere are no material uncatslnlles about the charl1￿$ ability to
¢onlnue as a golng concern.
1.2 Inccffie
Donations are recounlsed In the year in vthich there is entitlement and probabllity of recelpl and
the amount can be measured wth reasonable certalnty. Income is only deferred when the
Charity has to fvlfil conditions before be￿mIng entitled to it or thre the donor has speCif￿d that
the Income Is to be exp8nded in a future year. Gift aid is added to the value of the donation to
wh5ch it relates.
Donated services are recognised as income and expendthre in the financial statsments when
organisations or individuals offertheirservlces and support pro bono. The value of these donated
servsces to Hor5forth Gospal Hall Trust is considered to be equal to market value whth would
be paid were the seNice fomialty procured. This includes services pald for by other trusts.
Investment Income Is a¢￿Unted for on a re￿1vable basls.
1.3 Expenditure
Expenditur8 Is Included ￿ an accruals basis. Liabilities are recogntsed as soon as there bs a
legal or construth8 obli9aticn committing the charity to pay out resources.
Charitable acttvilies cc*npri8e those costs directly attributable lo the fulfdmenl of the charitabl8
obJacts.
1.4 Goveman¢e and support Co￿t$
Supp)rt costs hav8 been alloGated betsveen govemance costs and other support Costs.
Governan￿ costs comprise all costs Involving tha publi¢ accountabilty of the Chatlty and costs
related to statutory requlrements. G0Veman￿ and support costs are allocated on the basis of
charitable activlty.
13

Horsforth Gospel Hall Trust
Notes to the Flnancial Statements
For the ye8r gnded 5 April 2024
ACCOUn￿ng policies - contlnued
1 S Tangible fixed assets and depreoation
Tangible fLYed a8sets are ststed at cost less depreciation. Freehold land is not depreciated.
Depreciatlon ts provided at rates Calculated to write off Ihe less estimated residual value. of
each asset over its expected useful lrfe as follows:
Freehold buildings and refvrbishment
Fixtures and frtlings
5% straight line
15% straight line
Freehotd propty and refurbFshment wKludes a property purthased during a prior year which is
undergoing C￿VerSiOn into a Gospel Hall and as such ts not in use. No depreGiation has been
charged on this asset during the year.
1.6 Taxation
The CharSty is a reglstered charity and is not riabl8 to United lfjngjom income cr COTporation tsx
on charitable activities, provided income falls within the chatitable exernpttons is spent on
charitable purposes.
1.7 Funds
The general unrestriGted fiJnd is free for the Trustses to usè for any purposes In furtherance of
the Charivs charitab18 objects.
Restricted funds arise from donations to the Charity, whlch are made for a specific purF¥)S8.
Restricted funds can onty be used for the purpose for ￿lch funds wera given.
1.8 Cash at bank and In trAnd
Cash at bank and in tr￿nd include cash in hand and d8posits held at call with bank8.
1.9 Impaiment of r￿ed assets
At each reporting end date, the Ch*ity reviews the carrying amounts of its tangible assets to
detemine whetherthere is any indication thatthoso assets hav8 suffered an impairment loss. If
any such indication exists. Ihe re¢overable arrK￿nt of the asset is estimated in orderlo detemiine
the extsnt of the impairment loss (rf any).
Recov8rable amount is the hrgher of fair vatue less costs to sell and value in use. In assessing
value in use. the @stimated future wh flows are diswunted to their present value usiThJ a pr
tax discount rate that refiects ￿[rent market ass&ssfflents of the time value of rnoney and the
risks specafic to the asset for ￿1¢h the estimates of fLrtLrre (xsh fiows have not been adjusted.
tfthe recoverdble amount of an asset is estimated to be lessthan its carrying amount. the carying
amount of the asset is reduced to its recoverable amount An impairment loss is recogntsed
immediately in incomelexpenditure for the year.
RecOgnEs￿ impalmient losses are reversed rf. and only rf. trie reasons for the impalrment Ioss
have ceased to appty. Where an impainient loss subsequently reVe￿e$. Ihe ca￿￿ng amount
of the asset is increased to the r8vlsed estimate of Its recoverable amount. but so that the
increased carrying amount d08s r))t exceed Ihe carrying amount that would have been
detemined had no impalnnent loss been recogni8ed for tt)e assel in prior years. A reversal of
an impalnnent loss is re¢ognlsed immediately.
14

Horsfoth Gospel Hall Tnjst
Notes to the Financtal Stst8ments
For the year ended S April 2024
Accounting poll¢ies- Gontinued
1.10 Financial instrurnents
Short temi debtors and creditors are not irrterest bearing and are stated at orpJinal Invoiced
amounts.
The Charity has recewed a number of concesstonary loans which are for the fUrtI￿ranCe of its
charitable objectlves.
Con¢essionary loans repayable on demand are inckjded In ￿edItorS falling du8 wilhin one year
arKI are sL*ed at transaction price.
Concessionary loans which are not repayable on demand and which the Charity has no
reasonable expectation to repay within t￿e1ve months from the balance sheet date are included
in credltDrs falling due after more than one year and are statsd at the amount received adjustsd
for any repayments.
Trustees. remuneration and expenses
No Trustees recéived any remuneration or other benefrts from an employment with the Charity
and no Trustees were reimbursed expenses (2023: none).
Wages and salaries
There were no employees duTing the year {2023: none).
Maintenance fijnd
2024
2023
Contiibutlons to runnlng c08ts
94,000
95,000
Donations
2024
2023
Donations- restricted
Donallons- unrestrktsd
372,644
394,655
372.644
395.055
Donatlons- 9Tft ald
Donatlons- non*fft aid
38,854
333,790
30.957
364.098
372,644
395,055
15

Horsfarth Gospel Hall Trust
Notes to the Fnancial Statements
For the year ended 5 April 2024
Charltable a¢tivriies
2024
2023
Depwlation and impalment
Hall running ￿sts
Hall runnir@ costs~ hshley Gospel Hall Tru8t
Hall runnlro costs- Vlctoria Gospel H811
Supp)rt costs ($88 note 7)
Govemance costs (see note 7)
115,467
241,477
44,854
114,678
83,877
56,866
5.930
1.500
12,371
1,879
17,083
420,760
275,222
Amatysis of fund
unrestr￿ fjjnds
Restrlcted funds
420,760
275.222
420,760
275.222
Support Costs
Support
Goveman
2024
Total
2023
Totsl
T8lephone
Bank charges
Legal and prof8sslonal
Auditors remuneration
1.582
297
1,582
297
12,283
4,800
1,319
181
6,731
5,640
12,283
4,800
Total
1.879
17.083
18,962
13,871
Donations
2024
2023
Dorbatk)ns to members of the congregatlon- restrlcted fijnds
t)onatnns to associated gospel halls- unrestricled fvnds
2,300
11,760
14,060
16

Horsforth Gospel Hall Trust
Notes to the Financial Statements
For the year ended 5 Aprll 2024
Affiliated trust grants
For the year ended 5 Aprl 2￿24. grants lotalling £75.000 (2023: £nl1) were made to the Ashley
Gosrel Hall Trust The Ashley Gospel Hall Trust is a registered charity under (knr5ty number
700672. The Horsforth Gospel Hall Trust aNJ the Ashley Gospel Hall Trust have the same
objectives and aims and share members of the same t>Jngregation.
A restiicted grant of £625.OOOwas rerxived fTDm Ashley Gospel Hall Trust during the year. These
funds are retained for any potential gospel hall acquisiiions in the future.
10. Tangible fixed assets
Freehold
property and
￿ef￿lSh￿￿nt
Furniture.
fixtures and
fittings
Total
Cost
At 6 4)ri12023
Additions
4,914,478
12,601
24.421
1,062
4.938.899
13.663
At 5 April 2024
4,927,079
25,483
4,952562
Depreciation
At 6 April 2023
Charge for the year
1,624.610
115,CL92
23,196
375
1,647,806
115,467
At 5 April 2024
1,739,702
23.571
1,763,273
Net book valua
At 5 April 2024
3,187,377
1.912
3,189.289
At 5 April 2023
3,289,868
3,291,093
Ail fixed assets are utiltsed by the Charity in furtherdr￿e of its charitable activitie&
Freehotd property and refurbsshment irmaudes a propety purd*sed in a preVic￿S year which is
under90ing conversion into a Gospet hall. As such, this asset has not yet been brought into use
and is not beirKJ depreciated.
Included in freehold property is Horsforlh Gospel hall included at land registy undertile number
WYK510540 and Bramhope Park Hajl under Ésde numbers WYK268813 and WyK4￿%. These
tilles are registsred uTrder the names of the Trustees on behalf of the Chariiy.
Debtors
2024
2023
Gift aid recov8rable
Prepayments
7,611
6.613
11873
1276
14.224
15,149
17

Horsforth Gospel Hall Trust
Nots8 to the Flnancial Ststernents
For the year ended 5 Aprfl 2024
12. Credltors
2024
2023
Amounts falling due wlthln one year
Loans to trust- Thomfield Gospel Hall Trust (i)
Loans to trust- C￿1 G H Twst
Credltor5. accrued expenses and deferred income
200,000
200,1
190,(1(M)
10.538
5,400
205.400
400,538
(i) The 'Loans to trust- Thomfield Gospel Hall Trusf has b88n received by the Charity with the
express provisicm that these funds are used strictly in the furtherance of its ststed charitsble
purposes. The lerKler reser￿ the right to recall all or the remaning balance of the ban at
any time. glving 3 months. notice in writing.
Amounts falling due after more than one year
2024
2023
Loans to Irust- Oakleigh TNst (°or) 01)
Loans to trust- Pointsr Group Ltd (°PG Ltrf) {111
Loans to trust- Hazel Products UK Ltmlted ("HP Ltd.) (Il)
Loans to ttust- RNEJ Holdings Limited ('RH Ltd") (11)
212,500
211500
212.500
211500
212.500
212.500
212.500
211500
850.IXIO
850.000
(li) The 'Loans to trusv owed to OT, PG Ltd, HP Ltd and RH Ltd relate to the acquisition of the
Bramhope Park Hall site in a prM)r year. These loans are repayable on the earlier of the
disposal of the Bramhope Park Hall site orwithin 25 years.
Thes8 loans are interest free.
All loans to trp Charfty have been accounted for as ¢oncessionary loans.
13. Analysls of net assets betsve8n fund8
Tolal
fiJrKIs
2024
Total
funds
2023
Unrestricted
funds
Restricted
funds
Tangible fixed agsats
Current assets
Current liabilities
Creditors: amounts falling
due after more than one year
3,189289
126,586
{205AOO)
3.189.289
751,586
(205,4QO)
3,291.093
245,157
{400.538)
625.000
(850,OthJ)
(850.000)
(850.000)
Totsl funds
2.260,475
825.000
2,885,475
2,285,712
18

Horsforth Gospel Hall Tru8t
Notes to the Fi)ancial Statements
For the year ended 5 April 2024
14. Movement in funds
Balance at
6 April 2023
IrKoming
resources
Resource5 Balance at
expended
2024
5 Aprd 2024
Restrlcted funds
Unrestricted funds
625,000
470.523
625.000
2,260,475
2.285,712
{495.760)
Total fvnds
2.285,712
1.095.523
(495.760)
1885.475
Balance at
8 April 2022
In¢omlng
ources
Resources
expended
Balance at
5 April 2023
2023
Restricted funds
Unrestricted fiJnds
1,900
2,Q82.063
400
490,631
(2.31JO)
(28e,982)
2,285,712
Total funds
2,083.963
491.031
(289,2821
Z285,712
15. Transaction8 Wtlh related parties
Durfng the year endad 5 April 2024 aggregate donations from related parties amLwnted to
£174,251 {2023: £157.500). In acldiknon, cleaning products were purchased from a business of a
trustee amounting to £868 {2023: £711).
Included withln cr8ditor8 falling due after rTr)re than one year are loans of £425.000 from enfjtles
in which trustees are directors and have a sharehddlng Interest.
16. Volunteers
HoTsforth Gospgl Hall Trust rèlSes antir8ty on volunteers to cary out the managemen(
administraUon end general maintenance work Charity has no paid staff or paid Irustses.
19