Charity number: 106373110
COLCHESTER GATEWAY CLUBS
UNAUDrrED
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2022

COLCHESTER GATEWAY CLLIBS
CONTENTS
Page
Reference and admlnislrallve det811$ of Ihe charfty. Its Trustees and advlsers
TNsteos' report
Independent examlnefs report
Statement ol flnanclal actlvltle8
Balanco $hè•t
10
Notes to Ihe Ilnanclal 8tatem•nts

REFERENCE AND ADIAMsfRATIVE DEfAILS OF THE CHARITY, ITS TRusfEES AND ADVISERS
Tfu8leg0
V Sthn. Ch•r
S Cadoaan, Traawrer
A (resy￿1 1
S Hll. Secrelary
L WarlaThJ
J Southgats
number
11KgT31A)
Prlnclwl offlco
Wllson Mariiage c￿trO
C012LR
Senlor m•nagoffl￿t
A Hudsffi. Charity Mana￿r
4&5TrC9dws
Apox 12
C07 7fJR
Bankern
WC1B SHA
Page I

TRUSTEES. REPORT
FOR THE YEAR BKIEO 31 MAY 21122
to 31 May 2021
The financial stslements have been pY8pared In accord￿ with lh8 accounling policaes set oul in notsÉ io the
accounts and comply Ylth the cjwd￿s &￿v￿ning th￿￿Ment. the Charffj8s Act 2011 and Accountii¥J Reporting by
Where Compla￿ *ilh legslation or Sland￿ is ￿￿on￿Stent the requirement to give a true
aml lalr ¥A8w, thls Is slat&J In the notes tt) the acc(xNts aThl the Twsta8S L7)FK4LKJe Iliat tho IlnanGlal siatements
a truo a￿1 lak th.
Federa￿On of Gateway Club& The trusl a reistered charty on 31st July 1997.
The Charity 13 estat￿18hed lo enable peoF4è with leainiw disabilttles lo access leisure arKI sodal &tlvttl88 In the
These obiKts are sl4¥￿ by wttra￿e feos. and a¢lMllas, trjolher wFth Income from
publghed by the Cl* ComrnBsTh fe181K¥J to b￿fft, Ihe gukIw￿￿ P￿iC teneftr. running a
charlty {PB2)'.
Pagg 2

COLCHESTER GATEWAY CLUBS
TRUSTEES. REPORT (CONTINUED}
FOR THE YEAR ENDED 31 MAY 2022
Achlovemgnts and perforniance
a. Review of actlvltlès
I begln Ihl8 year's r8port by saying that the pandemic has continued to Impact our dally lives and Ilke so many
local charities, the last year has continued lo be a Ghallenge and w8 have had lo conslanlly adapt our s&rvice8
and what we can offer our Learning Disablllly communty.
When Testricllons were linalty Ilfted this year (20221 as a charlty, we felt ¢onlhJent that we could continue lo
provlde Social clubs lor adutts withlearning disabilities in North East Essgx. Du8 to not being able lo acc988 the
building wh8r& we held our Friday club lor 25 y8ars. the decision was made not lo return. but to continue lo use
the venues which have supported us by allo￿ng us lo us8 thair vènues, during the pandemic and to which our
members have now become used lo. Therefore, we now hold social clubs on a Tuesday and Friday evening.
Due lo the success ol initially running support groups during the day. which ohanged to a day lime lunch and
social club when r6slriclions eased, w8 now oll&r our memb8r8 a weekly daytime lunch and social club 8Vgry
Thursday. This Is provlng popular and att8ndanca is increasing weekly.
11 has bèen dlffiGull to ¢onllnue our monlttly music club in tho last ￿ar bul due to a granL w8 now o118r a Ihrlvlng
ukulele group. where our members ar8 learning 10 play the ukulele. 8ocSalis8 and18am a new sklll. Again, th18
club is held during the day, on a Thursday morning.
The demand lor our Advo¢acy and Support seNce has conlinuod lo grow during lh8 last year, with an increase
in referrals, which has meant we have had lo employ moro staff lo cope with the demand. The servlce has b88n
ab19 to continue lo support adults with learning disabllillos and Ihoir lamili8s in North East Essgx and our easy
referral system has made th8 process stress Irge lor families and professionals. Due to continued support
received from Colchest6r Borough Council, Essex Communily Foundalion and Community 360 we are able lo
continue this much ne6ded service.
Many people lost loved ones during the pandemic arKI we have rec8ived donatlons and bequ&sls in m8moriam.
whlch have been allocated lo various projgcls aThJ have h6lp8d lo continue the charlty's S8rvico8.
The Colcheslor Calalysl charity have conlinu8d to supwrt our many families who need r8spile by continuing lo
fund our rèspite grants scheme. As expected, dèmand ha8 incr&a8gd tor grants as wo have come out ol living
urKier government restrictions.
Our Gateway Award Schom• continued when restri¢lions allowed, but we ar6 now planning to uOate and
redesiGn our award schem8 lo makè it more re18vanl lo our members, daily Iwes. Plans are being made and our
new award scherne will b8 announced later this year.
Sadly, we could nol have our annuai slay al Wikl Duck hol•Jay camp again, bul we have bookod caravans for
September 2022. A118rnatively, due lo a grant lor Iho prolect 'This Girl Can, w8 were abla to tak8 a small group 10
East Mersga for four nights. This was successlul and enjoyable and rf possible, another slay TMII bo planned lor
2023.
We have continued to lundraise and thanks to support from volunteers, we ratge lunds by h)Iding raffl&s,
allernoon 18as, sw)nsored bike rides and walks.
Page 3

COLCHESTER GATEWAY CLUBS
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2022
Achlevements and performance {continued)
b. Fundrai8lng activitl8S and income generatlon
We have continued lo fundraise and thanks to sUp￿)rt from voluntears, we raisg funds by holdlng raffles,
allemoon toas, sponsored blke rldes ar￿ walks.
Durlng the last year we hav6 held face to faco tru8t8e meetings, wth the occasional meellng being h8ld on Zoom
and our locus has been to continuo and adapt our setvices lor th8 locai Learnlng Disablllly cornmunity- Th8 lasl
year has continued lo be a challenge and th8 trustees and staff have had lo manage linances,18arn new skllls,
adapt, som&limes on a we8kly basis. keep up to dat8 with ever changing guid81in8s and Gonlinu8 lo provide
quality services. I fegl l ¢an say wilh wnfidence Ihal thi8 has been achwed.
Our focus for the next financial year is lo continue lo prowde quallly servlces lo peopl8 wilh18aming disabilities in
the Colchesler and Tendring areas and adapt to Ihg chdl8ng8S that arise, as we g81 back slowly lo life post
pandemic.
We are also looking forward to c8lebratlng our Si￿8r annfvèrsary as a Charity. 25 years ago, on 1 sl ol June 1997,
Ihe Thuisday Gateway Club bècame a r8gisler8d charity. Plans ai8 already being rnade to Celebralo this
achiev6menl wllh our m8mb8rs and supp)rters past arKi wes8nl.
Flnally, my thanks go lo all th8 funders who hav8 SUPPOrted the charity this year and lo the staff and volunleers
for their hard work and dedication lo the club, and special Ihanks go to the Charity Manag8r, Admlnlslralor,
Advocacy and Support Staff and th8 Trustees lor their lireless work.
W8 would a180 Ilk8 to thank the followlng lor Ih8ir 8UPPOrt and donationg..
Colchosler Borough Council
Essex Community Founiialion
Easlarn Couniies Educational Trust
SForl Englatxt
National Lottery Community Fund
Essex Allianc&lMIND
c. Investment pollcy and performance
Thè Tru8te88 a¢knO￿edge Ihg need to Consider maximising any polenlial for incom8 from r8s8rvès held by the
charity, however they also acknowledge the requirement to ensure these fvnds ar8 Inv8sl8d in low risk
opportunities.
Flnanclal revlew
. Golng concem
Aller making appropriate enqJiries, th8 Trustees have a reasonable 8xpectation that the charily has adequate
resources lo continug in operational 6Xl8tence for th6 lor8se9able lulure. For this reason, they contlnug lo adopt
the going concern basis in pr8paring the financial slal8ments.
Page 4

COLCHESTER GATEWAY CLUBS
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 21 MAY 2022
b. Re88rves policy
The attached linanclal 51alements show the current state of th6 finances which the comm1tt88 consKler lo be
sound.
The charity's poI￿Y on resetves is lo m￿ntaIn ad8qual8 lundlng lo enable the continuan¢8 of the ¢harlly lor a
minimum of thr88 months. These Ire8 reserves are malntained on deposit. Details ol other r8s8rvgs aro shown
in note 15 to the accounts.
In addition lo the Contlngency lund, 3 monlhs of 8xp8Cted costs r•sults In mlnmum resèrvas ot around £40,000
lo meet the charllls reserves Folicy.
The Irustses acknowlèdgè that raserves being carried lorward are high&r than iha reserves policy levels aimed
lor. Grant lundlng recognised in the accounts includes incom8 racognised under the Chariiy SORP, but not
actually received by the year end. Addilionalty. COVID lod(downs have limited a¢livilies and therefor&, the ability
ol the charity to spend ILtnding on the charity's oty'eclives. As Ihg charity moves towards a more normal l&vo1 of
activity and COVID re81rlcilon8 having eased, these carrled lorward reseN&s will be axpgnded.
c. Flnan¢l•l r18k management oble¢tlveg and poll¢les
The charliy Iruslees have glven conslderation lo the major risks to whkh Ihe charlty Is exposad and satlslled
Ihemselvgs Ihal proceduros aro established in order 10 manage those risks. Th8 trustees review the risk8 Ihe
¢harlly may lace on a règular basi8. Tho establishment ol policies and proceduros ar8 designed lo miligale thos8
rlsks Identified aThJ lo minimise any polèniid impact on the chwily should any ol th8s8 risks materialise.
Structure, govornonce and managomont
a. Con8tltutlon
The Iruslees form the managing committee, whose members are al￿18d and appointed on an annual basis, with
th8 ollic8rs being 818cled from the memb9rship ol the managing committee. The Annual General Megting is
held in OcloberlNovember 8aoh year.
Co-opted truslees oan allend meglings bul have no vobng rights and there is no requirement to attond.
b. Methods of appolntmenl or ele¢llon ol Twglees
The management of the charity is th6 responsibilily of the Trustses who are 81ecled and co.opted under th8
terms ol the consiilulion.
¢. Organlsalional structuro and do¢l8ion4naklng poli¢108
All organisalional and decision making is made by the Iruslees at regular Irustee meetings. All declslons are
made by majority vote and the administrator is consulied bgforehand.
The members committee continues lo me81 once a month and actively takes part in declslon maklng.
d. Related party rnlatlonshlps
The charity is aff iliated io Royal Mencap and works in c#>operatsn with Stepping Stones and cO￿heSt0[ CVS
amongst other bcdies.
Page 5

COLCHESTER GATEWAY CLUBS
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2022
Structure, governance and managemenl {contlnuedl
a. Flnanclal rlsk management
The TTU8t8e8 have assessed the malor risks to whiGh the charity is exposed, in particular thos8 related lo th8
operaiions and finances ol the charity, and are salisfi8d that sysl8ms and procedures are In place lo mltlgate
exposure to the malor rlsks.
Plans for future pfrrlods
Our focus lor the next linarrial year is lo continue to provide quality services lo people wfthloamlng rJlsab5111185 i
tho ColGh8sler and T&ndring areas and adapt to the ¢halleng&s that ariso as we Got back slowly lo life po81
pandemic.
Finally, my thanks go lo all the lunders who have supported the charlty this year and 10 the staff and volunt8gr8
for their hard work and dedi¢atlon lo th8 club, arKI special thanks oo to the Charity Managèr. Adminlstralor,
Advocacy and Support staff and the Trustees for their tireless work.
Page 6

COLCHESTER GATEWAY CLUBS
TRUSTEES, REPORT (Co￿lNuED)
FOR THE YEAR ENDED 31 MAY 2022
Statoment ol Trustees, re$pon$lbllltle$
Th8 Trustees are responslble for preparing the Trustees, rew)rt and Ihe financlal slat8m8nts In accordance with
appllcable law and Unlled Klngdom Accounllng Starxlards (Unlt8d Kingdom Gonerally Acc8pled Accounlirtg
Praclicel-
Thg law appllcable to charities In Enoland & Wales requlres the Trustees lo prepare financial statements lor
gach flnancial which give a Inje and lalr view ol Ihe slate ol affairs ol the charity and of its incoming resources
and application of resources, Includlng its Income and expgndtlure. lor that pgriod. In preparlng Ihgse flnancial
stalèmenls, th8 Trustees are required lo..
seleot suitablo accounting policies and then appty them ¢onsist8nlly'
observe tho methods and principles of the Chariti&s SORP IFRS 1021,,
make judgment8 and accounting eslimates that arè rèasonable and prL￿ent,.
slate whether applicable UK Accounting Standards IFRS 1021 have b8en lollow8d, sublecl to any material
departures disclos8d and explained in Ihe financial statements:
prepare th& flnaneial slatèmenls on the going concem basi8 unl8SS it Is inappropriate lo presume that the
charity will conllnue in busin8ss.
The Trusl•es are r8sponsible for keepirKJ adequat8 accounting records that arè suffklgnl lo Show and gxplaln
the charity's transactions and disclose wilh reasonable accuracy at any time Ihe linanclal position of Ihg charity
and onable them lo ensure that Ihe financial s&item8nls comply with Ihe Charilies A¢1 2011, the Charity
(Accounts and R8POrtsl Regulalions 2008 and the provisions of the conslilulion. They arg also responslble for
sal&guarding the a8sels of Ihe charity and h8nc8 for taking reasonable steps lor the prov8ntlon and dotectlon ol
Iraud and other Irregularities.
Approved by order of the members ol the board of Tntstees and skJned on their behalf by..
V S¢rlvon
Chair of Trusle8S
Dat8:
Page 7

COLCHESTER GATEWAY CLUBS
INDEPENDETr￿ EXAMINER'S REPORT
FOR THE YEAR ENDED 31 MAY 2022
Indepandont examlner's report to Ihe Trustee$ ol Colchester Gateway Clubs ('the charlty
I report lo the charlty Trustees on my examinatlon ol the accounts ol the charity for the year ended 31 May 2022.
As the Trustees of th8 charity you are responsible lor th6 preparation of th& accounts In a¢¢ordanco wlth the
requlremenls ol the Charities Act 2011 {'Ihe 2011 Act,).
I report in respect ol my examination of the charivs accounts ¢arried out under $8cllon 145 01 the 2011 Acl and
in carrying out my examlnalion I hav8 followed the applicable Dlrections given by thè Charity Commi88ion under
section 14515llbl of the 2011 Act.
Independent examlnerfs Statemenl
I have completed my examination. I confirm that no matters havè come lo my all6nilon in connection with the
examination giving me Cause lo believe Ihat in any material resp8CI:
accounllng records were nol kept In raspecl ol the charity as requirad by $8ction 130 of the 2011 Act- or
th& accounts do not accord with those records; or
the accounts do nol comply with the ap￿ICable requirements concerning th8 form and content of
aC￿UnIS sel out in the Chari1185 IAccounis and Reports) Aegulalions 2008 olhor than any r&quir8mgnl
that the accounls give a 'lwe and lairt view which is not a matter considered as part ol an ind8P8ndenl
examination.
I have no concerns and have come across no other maller5 in conn6ction with the examlnallon lo whleh
attention should be drawn in this report In order 10 ona￿e a proper ￿￿larStandIng ol the accounts to b$ roach8d.
This report is made solety lo the charilrfs Trustees, as a body, in accordance wth Part 4 01 tho Charili8S
(Accounts arbd Fleporlsl Regulallons 2008. My woth has b88n und8rtak8n so that I might stal8 to th8 eharily's
Trustee5 thosa matters l am requlred lo slate to them in an Independent exaffliner's r&port and lor olh9r
purpose. To the fullest extenl pormiiied by law, I do not accept or assuffla responsibility lo anyone other than the
charity and the charSly's Trustees as a body, lor my work or lor this report.
Signed,.
Dated:
Mr D ￿dWOrth
CERTIFIED ACCOUNTANT
Grlffln Chapman
4 & 5 Thg Godars
Apex 12
Old Ipswich Road
Colchester
Essex
C07 7QR
Page 8

COLCHESTER GATEWAY CLUBS
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MAY 2022
Unroslrleted
lunds
2022
Restrlcted
fund8
2022
Total
funds
2022
rotal
lunds
2021
Noto
Income from:
Donations and18gacles
Charitable a¢tivilie$
Other trading activities
Investments
99,782
154,866
32,239
2,936
162
178,985
8,579
2,265
36
32,239
2,936
146
16
Total Incom8
90,405
99,798
190,203
189,865
Exp8ndlture on:
Gharilable act1￿118S
49,411
126,609
176,020
145,959
Total expgndlture
49,411
126,609
176,020
145,959
Net In¢omel(expendlturo)
Transfers between lunds
40,994
383
126,811)
13831
14,183
43,906
15
Net movèmonl In funds
41,377
(27,194)
14,183
43,906
Raconclllatlon ol fund$:
Total funds broughl forward
Net movement in funds
60,072
41.377
106,787
(27,194)
166,859
14,183
122,953
43,906
Total tunds carrled lorward
101,449
79,593
181,042
166,659
Th6 Slalemeni of1Snanclal aclmlies Indudes all gans armd losses rewnised in the ￿ar.
The r￿teS on pagas 1110 26 lorm part of the88 financial statements.
Page 9

COLCHESTER GATEWAY CLUBS
BALANCE SHEET
AS AT 31 MAY 2022
2022
2021
Noto
Flxed assets
Tanglblo assets
12
2,219
2,324
2,219
2,324
Current a8sel8
Dgblors
Cash at bank and in hand
13
1,266
199,886
24,026
148,645
201,152
172.671
Credllors- amounts lalllng du8 vlihin one
y6ar
14
(22,329)
(8,136)
Net currènt a8￿ts
178,823
164,535
Tolal a$sel8 leo8 currenl Ilabllltles
181,042
166,859
Nat a88ets excludlng p•n8lon a88Ot
181,042
166.859
Total net a89et8
181,042
166,859
Charlly funds
Restricted funds
Unrestrl¢led funds
15
15
79,593
101,449
106, 787
60.072
Total lundg
181,042
166,859
The financlal $lat&ments were approved and aut￿riSed for issue by the Trustees ￿ signed on Ihelr bghalf by:
V S¢rlven
Chair ol Trusleos
Date:
The notes on pages 11 to 26 lom part ot Ihe$e financial $latements.
Page 10

COLCHESTER GATEWAY CLUBS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2022
Genaral infomiatlon
The charlty is unlncorporaled and Is registered in England arKI Walos with the Charities Commission.
Ac¢ountlng pollcle8
2.1 Ba$1¥ ol preparatlon ol financlal 8talemenls
Th6 financial 81al&mants have been prepar8d In accordance wlth Accounllng and Reportlng by
Charities.. Stalemenl ol Recommended Practice applicabl8 to charilies pr8parlng thelr a¢¢oLJnls in
accordance with the Financial Reporting Standard applicable in the UK and Rapublic ol Ireland
issued in October 2019, the Financial Reporting Standard applicabl8 In thè United Klngdom and
Republic ol Ir8land {FRS 1021. the Charttles Acl 2011. and UK Genorally Accépted Accounting
Practice.
The ￿nanCia Slalemgnts have been prepared und8r the hlstorical cost ¢onvenilon with item8
recognised al cost or Iran$a¢llon value unless oth8rwi88 slated in tho rel8vanl nolas lo th889
accounts.
Thè financlal 8lalements have been prepared lo givè a 'lrue aThJ fair, vlew atvj have departed from
the Charities (Accounts and Reports) Regulations 2008 only to th9 8Xt&nt requirgd to provide a 'lrug
and falr view,. This departure has involved lollowng th8 Accountlng and Reporting by Charlllgs..
Sialemenl of Recommendod Practice aFplicable lo charities preparing their accounts in accordance
with the Financial Reporting Standard applicable in the UK and Republlc of Ireland issued in Oclobor
2019 ralher Ihan Ihe Accounling and Reporting by Charitios.. Statement ol Recomm8nd8d Practlce
8flect￿e Irom 1 April 2005 which has since been withdrawn.
Colchesler Gatoway Clubs meets thè definttion of a public beneltt enlrly ur)dèr FRS 102.
The pres6nlalion currency is £GBP.
2.2 Income
All income is recognised once the charity has enlitl8meni 10 lh8 income, il Is probablg that the Income
will be received and th8 amount of iwm8 r8c8ivable can b8 m8asur8d rgllably.
Grants are included In Iho Slalement of flnancial athivitres on a receivable basis. The balance of
income received lor Specif￿ purposès bul not expended during the period is shown in the rolevanl
funds on the Balance sh881. Where income is received in advance of enlitlemenl ol rec81pI, ils
recognition is deferr9d arKJ included in creditors as dglerred income. Whore enlillemgnl occurs
before income rs received, th8 income is accrugd.
On receipt, donated profess￿nal seNices aThJ facilities are recognlsed on th8 basis ol th8 value of
lh8 girt lo the charity wh￿h is the amounl it would have boen willlng to pay to obtain services or
facilities of equivalenl econornic benelrt on the open matl(el', a corresponding amount is thon
r6cognised in expenditure in the period of receipt.
Oth8r income is recognised in the perl¢>J in which il is receivable and to the ext9nt the goods have
b88n provided or on complelion ol the seThice.
Pagg11

COLCHESTER GATEWAY CLUBS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2022
A¢countlng policios (continued)
2.3 Exp8ndlture
Expenditure Is recognlsed once ther8 is a18gal or ￿nStruct￿e obligation lo transfer gconomic benefit
lo a Ihlrd paty. 11 is probable that a Iranslèr of economic benefrts will be r8quired in selllemenl and
the amount ol the obligation can be m8asured rellably. Expenditure is classified by activity. The costs
of each aclivlty are mad8 up of the lolal ol direct costs and 8har8d co81$. Includlng 8UPPOrt Gosts
Involved in undertaklng each activity. Direct costs attributable lo a single a¢livlly are ￿loCated dir8GIIy
lo that activity. Shared costs which contribute lo more than one aclNity and support Gosts which are
not attributable lo a single activity ar6 apportioned bgtwegn those aclivities on a basis Gonsislenl with
th6 use ol resources. Central staff costs arg allo¢aled on the basis of time spent, and d8pr8cialion
chargès allocated on Ihe portion ol the as$et'$ use.
Expendilurg on charitablg activities is incurred on directly undèrtaking th8 aclivitl85 whlch further the
charity's objecliv8s. as well as any associated supmirt costs.
All expgndilur8 is Inclusw• of irrecoverable VAT.
14 Governmenl grant8
Gov8mment grants are included in the Siat8m8nt of financial activit198 on a rg¢9ivable basis.
2.5 Interest ro¢olvobl•
Inlorosl on lunds held on d8posil is included whon raceivable and the amount Cari be measur&d
rallably by Ihg charity., this is norm￿lY uwn notification of Ihg interest paK1 or payable by the institution
wllh whom the funds are depositèd.
2.6 Tanglble flxod assèts and deprecl8tlon
Tangible fixed assets ar8 capitalised and r8c(wnised lthen future economic benefits ara probabla
and the cost or value of the asset can b8 measured reliably.
Tangiblè fixed assels are inilially re¢ogni8ed al Cost. After recognition. undor th8 cost model, tangible
fixed assets are measur8d al cost less accumulated depreciation and any accumulal8d impairment
losses. All cosls incurr8d to bring a langible fixed asset into its intonded working condition should b8
included in the measLrf8ment ol Cost.
Al each reF)Ortlng date the charity assesses whether there is any Ir￿l¢ation of impairment. If such
Indical'on exists, the re¢overable amount ol the asset is del8rrnin8d to b8 the higher of its fair value
1gs$ cosls lo sell and ils value in use. An impaimient loss is r8cognised where the carrying amount
exceeds the recoverable amount.
Depreclailon 1$ charged so as lo allocate Ihe cosl of tangibl8 fixed a5set5 less thelr resldLJal valua
ovor their eslimaled useful INes,
Deprgcialion is provided on the followng bases..
Motor vehicles
Fixlures and liltings
25YD slraighl line
25.10 strarght line
Page 12

COLCHESTER GATEWAY CLUBS
NOTES TO THE FINANCIAL STATEkqENTS
FOR THE YEAR ENDED 31 MAY 2022
Accountlng pollcl65 (contlnued)
17 Debtors
Trade and other d8bloTs are recognised at th8 s8ttlemenl amount after any trad8 dlscount offer8d.
Prepayments are valued al the amount prepahl nel of any trade dlscounls due.
2.8 Cash at bank ond In hand
Cash al bank and in hand includes cash ar￿ short-term hlghly liqu5d Investments wlth a short malurlty
ol three monihs or less from the date ol acquisition or oponing of tho deposit or Similar account.
2.9 Llablllttas and pro¥l8lons
Liabilities are recognisgd wh8n Iherg is an obligalion al the Balancg sheet datè as a result ol a past
event, it is probable Ihal a Iransfgr ol economi¢ bgnglit will b9 required in settlemènt, and the amount
of the selllemenl can be eslimaled reliabty.
LlabS111ies are recognised at Ihe amount thal the chanty anticlpates it wlll pay to settle the debt or the
amount il has received as advanced payments for the goods or seryices h mu81 provide,
Provislons are measured at the besl estimate ol the amounts required lo sellle the obligation. Wh8ro
the ellect of th6 lime value ol money is material. Ihe provision is based on the present value ol those
amounts, discouni8d at th6 pr6-lax discount rate that rellecls the risks specific 10 the liability. The
unwlnding ol th8 dlsGounl is r6cognls8d in the Slatemenl of financial acliyilies as a finance cost.
2.10 Flnanclal In81rnments
The charity onty has financial assets and flnancial liabilitles of a klnd that qualify as baslc flnanclal
instruments. Basic financial instruments are inilially recognised at transaction value and subsequ8nlly
measured al their selllemenl value with the excepth?n of bank loans whlch are subgequ8nlly
measured al amortised cost using ihe eff￿tive interest m8thTrJ.
2.11 Penslons
The charity operates a delined contribution pension scheme and the pension charge repr&s8rrts the
amounts payab18 by thg charty lo the furmj in respect of the year,
2.12 Fund accountlng
General lunds are unrgslricl8d IL)nds which are availab18 for us8 al the discr61ion of the Trustees in
furtherance ot the gen8ral objectives of tho charity arKI which have not b88n d8signaled lor other
purposes.
Designated funds comwise unrestricted funds that have bgon set asKle by tho Truslegs for particular
purposes. The aim and use of each designal8d fund is sel Olrt in th8 notes to the financial
statements.
R&strict8d funds are funds which arg to b8 used in accordance with specific rgstriclions Imposed by
donors or which have been raised by th8 charity for particular purposos. The costs ol ralslng and
administering such funds are charged against the specific fund. The aim and use ol each ￿$tricted
fund is set out in the notes to the finar￿la1 stalemerts.
Investment income, gains and losses are allocated lo the appropriate fund.
Page 13

COLCHESTER GATEWAY CLUBS
NOTES TO THE FINANCIAL sTATEmE￿s
FOR THE YEAR ENDED 31 IIIAY 2022
Accounling poll¢le8 l¢onllnuedl
2.13 Redundancy costs
Redundancy costs and leminalion paym8nts are charged to the Income stal8menl In th8 year In
which an irr8vocab18 commitment Is made lo Incur the costs.
Crltlcal accountlng estlmates and aro8¥ of ludgment
E8timales and judgments ar8 contlnually evaluatèd arxl are based on historical experlence and other
factors, InGludlng expoctalions of lulure events that ar8 b8lieved to be reasonable undor th8
circumslanGe8.
Cri15cal accounllng estimales and assumptions:
The charity makes 8slimales and assumplions concoming tho future. Tho rasumlng accounllng 961imate8
and assumpllons will, by definition, seldom equal thg related actual results.
However, ther8 are no eslimale8 and assumptions Ihal have a significant rlsk of causlng a material
adjuslrnent lo the carrying amounts ol assets and liabilthes within the next financial yéar.
Page 14

COLCHESTER GATEWAY CLUBS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2022
Income from donallons and lega¢les
Unrestrleted Restrlcted
funds
tund8
2022
2022
Total
tunds
2022
Donalion8
Grants
Government granls
37,SS3
16.548
973
37,563
116,330
973
99.782
Total 2022
55,084
99,782
154,866
Government grants ware r8c8lved in th8 fom of asslstanc8 through th8 Coronavirus Job Retenllon
Scheme.
Unr8stnct80
lunds
2021
R&strlctea
funds
2021
Total
lunds
2027
Donations
Granls
Government grants
14.442
14,442
150,238
14,305
150,236
14,305
Total 2021
28,747
150,238
178,985
Income Irom charltable gcllvltle•
Unrestrlctod
funds
2022
Total
lundg
2022
Weekends
Mlnlbus
Trips
Entrance fees
14101
32,649
{410)
31649
Total 2022
32,239
32,239
Page 15

COLCHESTER GATEWAY CLUBS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2022
Income from ¢harltable a¢llvllla¥ {continuad)
Unr8Stricteo
fuT￿S
2021
R8Strfctatt
fvnds
2021
Tolal
funds
2021
Weekends
Minibus
Trips
Entrance f&8S
1, 135
1,135
83
(201)
7,562
83
(201)
7,562
Total 2021
8,496
83
8,579
Ineomè from other trodlng actlvltl8•
Incomo from fundral8lng events
Unrestricted
fund8
2022
Total
fund8
2022
Fundraising events
2,936
2,936
Un￿strICt60
funds
2021
Tot81
funds
2021
Fundraising events
2,265
2,265
Investment Income
Unrestrlcted Restrlcted
ftjnds
funds
2022
2022
Total
funds
2022
Deposit interest
146
16
162
Page 16

COLCHESTER GATEWAY CLUBS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2022
Investment incorne (continued)
Unr8s[r￿0tt
lunds
2021
Total
funds
2021
Deposll Inler8St
36
36
Analy81s of expendllure by acllvltle8
Actlvltles
undertaken
dlrnctly
2022
Support
costg
2022
Total
funds
2022
FurKlraising aclivilies
Club activity costs
Galew8yIAdvocacy & Support projects
Other support costs
1,492
5,942
12,065
1,492
5,942
12,065
156,521
156,521
Total 2022
19,499
156,521
176,020
Page 17

COLCHESTER GATEWAY CLUBS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2022
Analys18 ol expendllure by activities (contlnued)
Activilies
undertaken
directly
2021
Support
costs
2021
Total
runds
2021
Fundralslng activities
Coflee bar
Trips, weekgnd and olher events
Club activity costs
GalewaylAdvo¢a¢y & Support projects
oihgr support costs
47
591
342
1, 183
10,689
47
591
342
1, 183
10,689
133, 107
133,107
Total 2021
12,852
133, 107
145,959
Analy81s of support ¢08t*
Total
lund8
2022
Total
funds
2021
Staff costs
Depreciation on fixed assets
Respllo care
Minibus runnlng expen898
Rent
Telephone
Repairs & equipment
Prfntlng and slalionory
Coursè fées and expènses
Insurance
Payroll fees
Sundry expenses
{Profitllloss on disFM)sal of assels
Governance costs
Travel expenses
Bank charges
115,557
1,155
22,974
102,237
1,365
7,434
800
2,896
122
153
628
357
1, 137
1,155
2,079
8,416
3, 700
549
2,925
116
3,688
1,369
15
626
1,146
3,128
3,650
172
156,521
133, 107
Page 18

COLCHESTER GATEWAY CLUBS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2022
Independent examinerfs remuneration
2022
2021
Fees payable lo the charivs independent examiner for tho independent
examlnalSon of the charity's annual accounts
Fe8s payable to Ihe ¢haritVs Ind8p8ndent examiner In respect ol..
Underpr0￿s1on in last year's accounts lor all olher saNicas
All other services nol included above
300
300
6L1
1, 740
1,680
10. stafl cost•
2022
2021
Wag88 and salarles
Soclal socurlty c081s
Conlribulion lo delin8d contribution pension schemes
112,342
1,693
1,522
100,996
54
1,187
11 $,557
102.237
100/0 of the salary costs for key managemert are Included within governance costs rather than in stall
costs above.
Governance costs also include accountancy and Indepe￿Ient examination lees.
Payroll and pension rolaled ¢osl$ are altributed b8twaen restri￿ed and unreslricl&d fuNJs In line with the
aclThilly ￿Ing worked on by staff mombers.
The average numbor ol persons Omployad by the charity during th8 y8ar was as follows:
2022
No.
2021
No.
Managèment, sup6rvisors & Club Loaders
Admin151raicr
CILJb leaderslsupermsors
Club Assistants
Casual Club Assistants
Advocates
12
12
16
30
Page 19

COLCHESTER GATEWAY CLUBS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2022
10. Staft C08ts (conllnued)
No employee recewed remuneratlon amounllng to more than £60.000 in etther year.
Tha kay managem8nl personn&l ol the char¢ty comprises those listed on page 1. The lolal amount ol
employee benefits (including employw pension Conlributlons re¢elved by koy managgrnenl for their
S8rvice8 lo Ihg charity w88 £16.695 {2021". £16,0041-
11. Tru8lee8' remuneratlon and expen
During the y8ar, no Trust8es received any r8muneration or othgr benefits (2021- £NILJ.
Durlng thè year ended 31 May 2022, oxpgnses werg r9imbursed or paKI dirg¢1ty to Trustee (2021 10 2
Trustees) brokèn down a8 follows..
2022
2021
TralnSng and admlnislrallon
115
12. Tanglble Ilxed a88ets
Flxlures and
Co81 or valuatlon
At 1 June 2021
Additions
9,643
1,050
Al 31 May 2022
10,693
Deproclatlon
At 1 JLtne 2021
Charge lor Ihg year
7,319
1,155
At 31 May 2022
8,474
Net book valuo
At 31 May 2022
2,219
Al 31 May 2021
2,324
Page 20

COLCHESTER GATEWAY CLUBS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2022
13. Debtors
2022
2021
Duè wlthln one year
Other d8blors
Prepayments arKI accru8d income
74
1,192
126
23,900
1,266
24,026
14. Crodltors: Amount8 falllng due wllhln ono ￿ar
21Y22
2021
Oiher ¢rediiors
AcGruals and d8lerr8d income
943
7,193
22,329
22,329
8, 136
Dglerred income is made up of incoming resources from grants and funding which qualify for daferral
under the Charity SORP.
Page 21

COLCHESTER GATEWAY CLUBS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2022
15. Statemenl of lunds
Staloment of funds- curronl y•ar
Balance at 1
June 2021
Transfer$
Balance at
I￿Out 31 May 2022
Income Expendilure
Unrostrletod fund$
De$lgnaled lund8
Designalad Fund
Conbngency Fund
2,750
13.000
2,750
13,000
15,750
15,750
General fundg
General Funds - all lunds
44,322
90N05
149,411)
383
85,699
Total Unrestrlcted lund8
60,072
90,405
149,411)
383
101,449
Re8trtcted lunds
Roslricled Funds- all funds
Re51ricled Fund . Minibus
106.420
367
99,782
16
(126,609)
79,593
{383}
106,787
99,798
{126,6091
1383)
79,593
Totol of lund8
166.859
190,203
(176,020)
181,042
Tho designated fund is lor new projects and has been sel asKle by the trustees lo provide for now project
expenditure as and when il arises.11 Is represented by cash hekl ai the bank.
The contingency fund is sei aside by the trustees for lulure conlingencies and is represented by cash
hold al the bank.
Last year, tho contingency fund was lopped up wlth transfers from the general furKIs.
Tho mlnlbus fund was dosed down. after the disposal of tho shared vehicle last y9ar, and furKIs
transferred to used wth unreslricled funds.
RemalnSr)g Iranslers represent the net effect of rastricted belng used to cover allowable
expenditure and core cosls and unrestricted lunds. such as fudough, being used lo cover costs wtthin
projacts funded by restricled grants and other receipts.
Page 22

COLCHESTER GATEWAY CLUBS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2022
15. Stal8m•nt of funds (¢ontinued>
Statement ol funds- prior year
Balance al
l June 2020
Translèrs
Balance al
i￿0￿1 31 May 2021
InGome Expandilur8
Unrestrlcted fund8
Deslgnated fund8
Designaled Fur
Conting8ncy Fund
2,750
2, 75Q
13,000
5,000
10.750
15, 750
8a18nce al
l June 2020
Transfers
Balanco 81
I￿oUl 31 May2021
Income Expenditur8
G•noral lunds
General Fund8 - ail lunds
45.243
39,544
(56,344)
15,879
44,322
Total un￿trICted fund•
55.993
39.544
(56,344)
20,879
60,072
Restrlctod funds
Restricled Funds - all lunds
Reslilcted Fund - Minibus
57.728
9,232
150.238
(80,667)
{8.948)
(20.879)
106,420
367
66,960
150,321
(89,615)
(20,879)
106,787
Total of funds
122,953
189,865
(145,959)
166,859
Page 23

COLCHESTER GATEWAY CLUBS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2022
16. Summary of funds
Summaryof funds- current year
Balance at 1
Jun6 2021
Transfars
Balance at
Inlout 31 May 2022
Income Expendllure
Deslgnalgd funds
General funds
Reslricl8d funds
15,750
44,322
106,787
15,750
85,699
79,593
90,405
99,798
{49,411)
{126.609)
383
{383}
166,859
190,203
(176.020)
181,042
Summary of lund8- prlor year
8alance al
l June 2020
rr8ns18rs
Balance al
in/oul 31 May 2021
Incom8 Exp8ndituré
Designaled funds
G8nèral funds
Reslricled lund8
10,750
45,243
66,960
5,000
15.879
(20,879)
15,750
44,522
106,787
39,544
150,321
(56.344)
{89.815J
122,953
189.885
(145,959)
166,859
17. Anatysl$ ol no18ssots boiweon funds
Analyslg ol nel assels botwoon funds- currnnt year
Unrestrlcted Regtrlcted
funds
funds
2022
2022
Total
funds
2022
Tangible fixed assets
Current assets
Creditors due wthin one year
1,323
98,270
120.0001
2,219
201,152
122,3291
102,882
12,3291
Total
101,449
79,593
181,042
Page 24

Pa)TES TO ThE ANANCIAL STATEMEKrs
Tangole fixed a&*
67
6&141
(&136J
2.&4
172.671
f8,136)
104,530
Cr8dil(Ks ¢Jue ￿1h1n (Th )•ar
60.072
11¥787
166.859
Pag8 25

NOTES TO THE FINANCIAL STATEMENTS
The ch8rlty operates a deflned contr&th The assets of th& Scheme are Tr￿ld
am(xu*al to £1522 (a)21 . £1.187).
There wern (h)natlon8 recwived Irom trugt8es In Ihg >r8r (2027.. £1,183).
The charlty reLevrn8 IufKls Irom Ccl¢h* catal￿ clwiiy on behalf ol to cover ellgltle resplte
costs. Grants and olhar receipts rece1¥￿1 $Ajri￿ Ihe year lot￿led £27.5￿ and related outgolngs wore
£29,78(L Tho bth)c* caftied l(Thwd d a s• ol £110 (2021: £2￿)) * h*1 a¥ ag&tt for
Page 26