Charity number: 1063731
COLCHESTER GATEWAY CLUBS
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

COLCHESTER GATEWAY CLUBS
CONTENTS
Page
Reference and administralive details of the charity, ils Trustees and advisers
Trustees, report
Independenl examlner's report
Stalement of financlal activities
Balance sheet
10
Notes to Ihe financlal statements

COLCHESTER GATEWAY CLUBS
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MAY 2024
Trustees
V Scriven, Chair
S Cadogan, Treasurer
S Hill, Secretary
L Warland (resigned 29 August 2023)
J Southgate
M Lemon
S Anderson
J Ackerman
M Hudson, Co-opted Treasurer {appointed 1 November 2023)
Charlty reglstered
number
1063731
Princlpal olflce
Kingsland
86 London Road
Colchester
Essex
C03 9DW
Senlor management
team
V Gamble and A Hudson, Charty Managers
Ac¢ounlanls
Griffin Chapman
4 & 5 The Cedars
Apex 12
Old Ipswich Road
Colchester
Essex
C07 7QR
Bankers
Metro Bank PLC
One Southampton Row
London
WCIB SHA
Page 1

COLCHESTER GATEWAY CLUBS
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MAY 2024
The Trustees present their annual report together with the financial statements of the charity for the 1 June 2023
to 31 May 2024.
The trustees have adopted the provisions of the Statement of Recommended Practice {SORPI "Accounting and
Reporting by Charities" IFRS 102} in preparing the annual report and financial slatemenls of the charity.
The financial statements have been prepared in accordance with the accounling policies set out in notes to the
accounts and comply with the charity's governing document, the Charilies Acl 2011 and Accounting Reporting by
Charities.. Statement of Recommended Practice applicable to charities preparing their accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland.
Where compliance wilh legislation or accounting standards is inconsistent with the requirement to give a true
and fair view, this is slated in the notes lo Ihe accounts and the Trustees conclude thal the financial statements
give a true and fair view.
The charily was eslablished on 1st June 1997 following the splii from Essex County Council of the Thursday
Galeway Club, and is established under a constitution dated 31 st May 1997, updated 21 st October 2018. The
trust is affiliated to the National Federation of Galeway Clubs. The Irust became a regislered charity on 31st July
1997.
Page 2

COLCHESTER GATEWAY CLUBS
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
Objeclives and activities
a. Policies and objeclives
The charity is established to enable people with learning disabilities to access leisure and social activities in the
community and for opportunities for personal development including self advocacy.
The charity campaigns for and with people with learning disabilities for the rights of people with learning
disabilities and works with other organisations and groups for the benefit of people with learning disabilities.
These objects are supported by entrance fees, donations and fundraising activities, together with income from
weekends and trips away.
In setting objectives and planning for activities, the Trustees have given due consideration lo general guidance
published by the Charity Commission relating to public benefit, including the guidance 'Public benefit- running a
charity (PB2)'.
Achievements and performance
a. Main achievements of Ihe charity
Gateway remains a forerunner in third sector services for people with learning disabilities and their family and
carers. Our clubs and activities continue to grow. and our Advocacy and Supporl Service is second lo none.
Page 3

COLCHESTER GATEWAY CLUBS
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
Achievements and pertomiance (continued)
b. Review of activities
Our services remain vitally important for the health and wellbeing of the Learning Disabled community.
Clubs
Gateway members benefit from an activity every day of the week. On Mondays, our Roy Clarke Award Scheme
uses Old Healh Community Centre to run activities. Tuesdays there is a vibrant evening social club held at
Kingsland Church. Wednesdays there is a wellbeing club held at Cadows in Claclon and on Thursdays Ihere is a
Ukulele Club in Old Heath, and an active Club at Foxash in Lawford. Fridays there is a regular art club, and an
evening social club held at Foxash Social Club Lawford. Gateway hires venues locally, ensuring that our clubs
and are activities are besi placed to support those who need us most.
Advocacy
The Advocacy and Support team continue lo work across the area visiting the most vulnerable in their homes
and finding solutions to problems. They often help to apply for benelits and resources which have a massive
impact upon the individuals and families. We now have four advocales and a support worker, working to capacity
across the area.
Members Committee
We have an active Members Committee, who not only contribule to decisions about the direction of work, but
they also volunteer al Clubs and special events. Our members commitlee changes periodically so that anyone
wanting to have a role wilhin the committee can have a chance.
Roy Clarke Award Scheme (RCASI
A year into the scheme and we have seen many people attend our courses. learning a new skill. helping their
community, writing slories. The award is named after our late Chairperson. Roy Clarke and we are hoping that
the coming year will see this scheme recognised throughout the city and surrounding areas. Holding a safety
course in both Colchesler and Clacton and a health course in Colchesler has been a great achievement for the
Charity and I thank all those involved in making this idea a thriving reality.
Respite
We continue to receive money from Colchester Catalyst Charity to disperse for respite. This service has been
seen as a litesaver by many lamilies in urgent need of a break and unable to access statutory services.
Holidays
We were delighted to offer our Wild Duck Holiday in Norfolk and Women's Wellbeing Holiday in Mersea again
this year, which were very successful. They were enjoyed by our members and provided much needed respite to
families and a chance to try out new things for many of our members who attend.
c. Fundraising actlvltles and income generation
We continue to apply for granls to fund our activities. This year we have been far more focussed in our
approach, applying for just 9 granls, wilh 6 being awarded. Part of our focus has been to secure funding for the
Advocacy and Support Service from a single source and we are very grateful to the national Lottery Community
Fund which has awarded us a three-year grant. This takes away the previous pressure of applying for and
reporting on multiple grants throughout the year. Our priority and locus tor the next financial year are to secure
funding for core costs
Page 4

COLCHESTER GATEWAY CLUBS
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
Achievemenls and performance {conlinued)
We would like to thank the following for their generous grants which have enabled us to continue offering our
services to people wilh Learning Disabilities and their families- _
Community 360 & Tendring CVST Live Well Funding
Community 360 Hyperlocal Fund
Essex Community Foundation
Essex Association of Local Councils
Grassroots
Mencap Together Fund
National Lottery Community Fund
Finally, my thanks go to everyone who has supported the charity this year and to the club staff, Advocacy and
Support staff and volunteers for their hard work and dedication to the charity- Without their support we could not
be the great service that we are.
Special thanks go to the Managers, Administrator and the Trustees for their tireless work.
d. Inveslmenl policy and performance
The Trustees acknowledge the need to consider maximising any potential for income from reserves held by the
charity, however they also acknowledge the requiremenl lo ensure these funds are invested in low risk
opportunities.
Financial review
a. Financial review and Reserves policy
The attached financial stalements show the current state of Ihe finances. which the committee consider to be
sound.
In the year ended 31 May 2024, there was an in year deficit of £3,621.
Expenditure exceeded income in this year, as a result of actively spending monies accrued over previous years
in line with the charitable objectives.
The charity's policy on reserves is to maintain adequate funding to enable the continuance of the charity for a
minimum of three months. Three months of unrestricted costs is roughly £30,000.
These free reserves are maintained on deposit.
Ignoring the designated funds, unrestricted funds at 31 May 2024 were £55,910. By removing fixed assels of
£2,897, which would need to be disposed of to release funds, this leaves free rerserves of £53,013 ai year end.
Details of reserves are shown in notes 15 and 17 to the accounts.
The trustees acknowledge that reserves being carried fO￿ard are higher than the reserves policy levels aimed
for. In this year and the next: there has and will be a continued move towards increased activity levels, with the
aim of making besl use of these excess reserves.
Page 5

COLCHESTER GATEWAY CLUBS
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
b. Going concern
After making appropriate enquiries, Ihe Truslees have a reasonable expectation that the charity has adeqL6ate
resources to continue in operational existence for the foreseeable fulure. For this reason. they continue to adopt
the going concern basis in preparing the financial statemenls.
c. Financial rlsk management objectives and policies
The charity trustees have given consideration to the major risks to which the charity is exposed and satisfied
themselves that procedures are established in order to manage those risks. The trustees review the risks the
charity may face on a regular basis. The establishment of policies and procedures are designed to mitigate those
risks identified and to minimise any potential impact on the charity should any of these risks materialise.
Struclure, governance and managemenl
a. Conslltutlon
The trustees form the managing committee, whose members are elected and appointed on an annual basis. with
the officers being elected from the membership of the managing committee. The Annual General Meeting is
held in OctoberlNovember each year.
Co-opted truslees can attend meetings but have no voting rights and there is no requirement to attend.
b. Meihods of appointmenl or election of Trustees
The management of the charity is the responsibility of the Trustees who are elected and co-opted under the
terms of the constitution.
c. Organisalional structure and decision-making policies
All organisalional and decision making is made by the truslees at regular trustee meetings. All decisions are
made by majority vote and the administrator is consulted beforehand.
The members committee continues to meet once a monlh and actively takes part in decision making.
d. Related party relationships
The charity is aff iliated lo Royal Mencap and works in co-operalion with Stepping Stones and Colchester CVS
amongst other bodies.
Any related party transactions falling under the Chairy SORP definition are reported in the notes to the accounts.
e. Financial rlsk management
The Trustees have assessed the major risks to which the chariiy is exposed. in particular those relaled to the
operations and finances of the charity, and are satisfied Ihat systems and procedures are in place to mitigate
exposure to the major risks.
Page 6

COLCHESTER GATEWAY CLUBS
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
Stalemenl of Trustees. responsibilities
The Trustees 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
Practice).
The law applicable to charities in England & Wales requires Ihe Trustees to prepare financial statemenls for
each financial which give a true and fair view of the state of affairs of the charity and of its incoming resources
and application of resources, including its income and expenditure, for thal period. In preparing these financial
statements, the Trustees are required to:
select suitable accounting policies and then apply them consistently.
observe the methods and principles of the Charities SORP (FRS 102).
make jLidgments and accounting estimates that are reasonable and prudent"
state whether applicable UK Accounting Standards IFRS 102) have been followed, subject to any material
departures disclosed and explained in the financial statements.,
prepare the financial statements on Ihe going concern basis unless it is inappropriate to presume Ihat the
charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain
the charity's transactions and disclose with reasonable accuracy al any lime the financial position of the charity
and enable them lo ensure that the financial slalements comply with the Charities Act 2011, the Charity
(Accounts and Reports} Regulations 2008 and the provisions of the constitulion. 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.
Approved by order of the members of the board of Trustees and signed on their behalf by:
V Scriven
Chair of Trustees
Date:
S &2+
Page 7

COLCHESTER GATEWAY CLUBS
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 MAY 2024
Independent examiner's report to the Trustees of Colchester Gateway Clubs {'the charity.)
I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 May 2024.
As the Trustees of Ihe charity you are responsible for the preparalion of the accounts in accordance with the
requirements of the Charilies Act 2011 ('the 2011 Act')-
I report in respect of my examination of the chariws accounts carried out under section 145 of the 2011 Act and
in carrying out my examination I have followed the applicable Directions given by the Charity Commission under
section 145(5}{b) of the 2011 Act.
Independent examlner's slatemenl
I have completed my examination. I confirm that no matters have come to my attenlion in connection with the
examination giving me cause to believe that in any material respect-
accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act- or
the accounts do not accord with those records- or
the accounts do not comply with the applicable requirements concerning the form and content of
accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement
that the accounts give a 'true and fair, view which is not a matter considered as part of an independent
examination.
I have no concerns and have come across no other mallers in connection with the examinalion to which
attention should be drawn in this report in order to enable a proper understanding of the accounts lo be reached.
This report is made solely lo the charity's Trustees: as a body, in accordance wilh Part 4 of the Charities
{Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state lo the charity's
Trustees those matters l am required to state to them in an Independent examiner's report and for no other
purpose. To the fullest extent permitted by law. I do not accept or assume responsibility to anyone other than the
charity and the charity's Trustees as a body. for my work or for this report.
Signed..
Dated:
7 AJoV¢Prtkn &2*
CERTIFIED ACCOUNTANT
Mr D Aldworth
Griffin Chapman
4 & 5 The Cedars
Apex12
Old Ipswich Road
Colchester
Essex
C07 7QR
Page 8

COLCHESTER GATEWAY CLUBS
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MAY 2024
Unrestricted
funds
2024
Restricted
funds
2024
Toial
funds
2024
Total
funds
2023
Note
Income from:
Donations and legacies
Charilable activities
Other trading activities
Investments
146,669
148,715
74,535
2,057
5,592
111,980
59,562
2,351
2,828
74,535
2.057
5,592
Total income
84,230
146.669
230,899
176, 721
Expenditure on..
Charilable activities
121,815
112.705
234,520
214,30S
Tolal expenditure
121,815
112.705
234,520
214,309
Net movement in funds
(37,585)
33,964
(3,621)
(37,588)
Reconciliation of funds:
Total funds brought forward
Net movement in funds
109,245
(37,585)
34,209
33.964
143,454
{3,621)
181,042
(37,588)
Total funds carrled forward
71,660
68.173
139,833
143,454
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 11 to 26 form parl of these financial statements.
Page 9

COLCHESTER GATEWAY CLUBS
BALANCE SHEET
AS AT 31 MAY 2024
2024
2023
Note
Fixed assels
Tangible assets
12
2.946
1,023
2,946
1,025
Current assets
Debtors
Cash at bank and in hand
13
857
138.600
1,228
193. 772
139,457
195,000
Creditors- amounts falling due within one
year
14
(2,570)
(52,569)
Nel current assets
136,887
142,431
Total assets less currenl liabilities
139,833
143,454
Nel assets excluding pension asset
139,833
743,454
Total nel assels
139,833
143,454
Charity funds
Restricted funds
Unreslricted funds
15
15
68.173
71,660
34,209
109,245
Tolal funds
139,833
143,454
The financial statemenls were approved and authorised for issue by the Trustees and signed on their behalf by..
V Scriven
Chair of Trustees
Date:
AloV.-L 202*
The notes on pages 11 to 26 form part of these financial statements.
Page 10

COLCHESTER GATEWAY CLUBS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
General informalion
The charity is unincorporated and is registered in England and Wales with the Charities Commission.
Accounling policies
2.1 Basis of preparation of financlal statements
The financial stalements have been prepared on an accruals basis in accordance with Accounting
and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing
their accounts in accordance with the Financial Reporting Standard applicable in Ihe UK and
Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in Ihe United
Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, and UK Generally Accepted
Accounting Practice.
The financial statements have been prepared under the historical cost convention with items
recognised al cost or transaction value unless Othe￿ISe stated in the relevant notes to these
accounts.
The financial statements have been prepared to give a 'true and fair, view and have departed from
the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true
and fair view,. This departure has involved following the Accounting and Reporting by Charilies..
Statement of Recommended Practice applicable to charities preparing their accounts in accordance
wilh the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October
2019 rather than the Accounting and Reporting by Charities: Stalement of Recommended Practice
effective from 1 April 2005 which has since been withdrawn.
Colchester Gateway Clubs meets the definition of a public benefrt entity under FRS 102.
The presentation currency is £GBP.
2.2 Income
All income is recognised once the chartty has entitlement lo Ihe income, it is probable that the income
will be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of financial activities on a receivable basis. The balance of
income received for specific purposes but not expended during the period is shown in the relevant
funds on the Balance sheet. Where income is received in advance ol entitlement of receipt, its
recognition is deferred and included in creditors as deterred income. Where entitlement occurs
before income is received, the income is accrued.
On receipt, donated professional seNices and facilities are recognised on the basis of the value of
the gift to the charity which is the amount it would have been willing io pay to oblain services or
facilities of equivalent economic benefit on the open market. a corresponding amount is then
recognised in expenditure in the period ol receipt.
Other income is recognised in the period in which it is receivable and to the extent the goods have
been provided or on completion ol the seNice.
Page11

COLCHESTER GATEWAY CLUBS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
Accounting policies (continued)
2.3 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit
to a third party, it is probable thal a transfer of economic benefits will be required in settlement and
the amount of Ihe obligation can be measured reliably. Expenditure is classified by activity. The cosls
of each activity are made up of the total of direct costs and shared costs, including support cosls
involved in undertaking each activity. Direcl costs attributable to a single activity are allocated directly
to that activity. Shared costs which conlribute to more than one activity and support costs which are
not attributable to a single activity are apportioned between those activities on a basis consistent with
the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation
charges allocated on the portion of the asset's use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the
charitrfs objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
2.4 Government grants
Government grants are included in the Statement of financial activities on a receivable basis.
2.5 Interest receivable
Interest on funds held on deposit is included when receivable and the amoLJnt can be measured
reliably by the charity. this is normally upon notification of the interest paid or payable by the institution
with whom the funds are deposiled.
2.6 Tanglble fixed assets and depreciation
Tangible fixed assets are capitalised and recognised when future economic benefits are probable
and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognilion, under the cost model, tangible
fixed assets are measured at cosl less accumulated depreciation and any accumulated impairment
losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be
included in the measurement of cost.
At each reporting date the charity assesses whether there is any indication of impairment. If such
indication exists, the recoverable amount of the asset is determ ined lo be the higher of its fair value
less costs to sell and its value in use. An impairment loss is recognised where the carrying amount
exceeds the recoverable amount.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value
over their estimated useful lives,
Depreciation is provided on the following basis:
Fixtures and fittings
250/0 Straight line
Page 12

COLCHESTER GATEWAY CLUBS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
Accounting policies (continued)
2.7 Debtors
Trade and other debtors are recognised al the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid nel of any trade discounts due.
2.8 Cash at bank and In hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity
ol three months or less from the date of acquisition or opening of the deposit or similar account.
2.9 Liabilities and provlsions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past
event, it is probable that a transfer of economic benefit will be required in settlement, and the amount
of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the
amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where
the effect of the time value of money is material, the provision is based on the present value of those
amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The
unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
2.10 Financial instruments
The charity only has financial assets and financial liabilities ol a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and SLAbsequently
measured at their settlement value wilh the exception of bank loans which are subsequently
measured at amortised cost using the effective interest method.
2.11 Pensions
The charity operates a defined contribution pension scheme and the pension charge represents the
amounts payable by the charity to the lund in respect of the year.
2.12 Fund accountlng
General funds are unrestricted funds which are available for use at Ihe discrelion of the Trustees in
furtherance of the general objectives of the charity and which have not been designated for other
purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular
purposes. The aim and use of each designated fund is sel out in the notes to the financial
statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by
donors or which have been raised by the charity for particular purposes. The costs of raising and
administering such funds are charged against the specific fund. The aim and use of each restricted
fund is set out in the notes lo the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
Page 13

COLCHESTER GATEWAY CLUBS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
Accounting policies (continued)
2.13 Redundancy costs
Redundancy costs and termination payments are charged to the income slatement in the year in
which an irrevocable commitment is made to incur the costs.
Crltical accounting eslimates and areas of judgment
Estimates and judgments are continually evaluated and are based on historical experience and other
factors, including expectations of future events that are believed lo be reasonable under the
circumstances.
Critical accounting estimates and assumptions:
The charity makes estimates and assumptions concerning the future. The resulting accounting estimates
and assumptions will, by definition, seldom equal the related actual results.
However, there are no estimates and assumptions that have a significant risk of causing a material
adjustment to the carrying amounts of assets and liabilities within the next financial year.
Page 14

COLCHESTER GATEWAY CLUBS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
Income from donalions and legacies
Unrestricted Restricted
funds
funds
2024
2024
Total
funds
2024
Donations
Grants
Government grants
2,046
2,151
141.359
3,159
4,197
141,359
3,159
Total 2024
2,046
146,669
148,715
Unrestrictea
funds
2023
Restrictea
funds
2023
Total
funds
2025
Donations
Grants
Government grants
6,468
5.000
1,200
98,433
879
7,668
103,433
879
Total 2Q23
11,468
100,512
111,980
Income from charitable activilies
Unreslricted
funds
2024
Total
funds
2024
Weekends
Trips
Entrance fees
4,692
69,843
4,692
69,843
Total 2024
74,535
74,535
Page 15

COLCHESTER GATEWAY CLUBS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
Income from charitable activities (continued)
Unrestrictea
funds
2025
Total
funds
2025
Weekends
30
30
Trips
Entrance fees
3,048
56,484
3,048
56,484
Total 2025
59,562
59,562
Income from Oiher trading activilies
Income from fundraising evenls
Unrestricted
funds
2024
Total
funds
2024
Fundraising events
2.057
2,057
UnrestriGteo
funds
2023
Total
funds
2023
Fundraising events
2,351
2,351
Investment income
Unrestricled
funds
2024
Total
funds
2024
Deposit interest
5,592
5,592
Page 16

COLCHESTER GATEWAY CLUBS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
Investment income {conlinued)
Unrestricteo
funds
2023
Total
funds
2023
Deposit inlerest
2,828
2,828
Analysis of expendlture by actlvltles
Aclivities
undertaken
direclly
2024
Support
costs
2024
Total
funds
2024
Fundraising activities
Trips, weekend and other events
Club activity costs
RCASIAdvocacy & Support projects
Other support costs
140
140
4,135
8,278
23,347
198,620
4,135
8,278
23.347
198,620
Toial 2024
35,900
198,620
234,520
Page 17

COLCHESTER GATEWAY CLUBS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
Analysis of expenditure by aclivilies (continued)
Activities
undertaken
directly
2023
Support
costs
2025
Total
funds
2023
Fundraising activilies
Trips, weekend and olher events
Club activity costs
RCASIAdvocacy & Support projects
Other support costs
30/
307
5,598
5, 623
24.089
5,598
5, 623
24, 089
178, 692
178,692
Total 2023
35,67?
178,692
214,309
Analysis of support cosls
Tolal
funds
2024
Totgl
funds
2023
Staff costs
Depreciation on fixed assels
Respite care and activities
Legal and professional
Rent
158,729
603
13,729
5,453
9.197
186
160
2,007
141,159
1, 196
12,620
8,437
22/
Telephone
Repairs & equipment
Printing and stationery
Course fees and expenses
Insurance
Payroll fees
Sundry expenses
Governance costs
Travel expenses
418
1,281
385
1,197
834
1,158
5,268
99
1,212
1,119
6,276
3,898
464
198,620
178,692
Page 18

COLCHESTER GATEWAY CLUBS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
Independenl examiner's remuneration
2024
2023
Fees payable to the charivs independent examiner for the independenl
examination of the charitvs annual accounts
Fees payable to the charity's independent examiner in respect of-
All other setvices not included above
400
400
1,880
1,880
10. Slaff costs
2024
2023
Wages and salaries
Social security cosls
Contribution to defined contribution pension schemes
152,325
3.979
2,425
735,614
3,387
2, 158
158,729
141, 159
100/0 of the salary cosls for key management are included wilhin governance costs rather than in staff
costs above.
Governance costs also include accountancy and independent examination fees.
Payroll and pension related costs are attributed between restricted and unrestricted funds in line with the
activity being worked on by stall members.
The average number of persons employed by the charity during the year was as follows:
2024
No.
2025
No.
Management
Adminislrator
Club Assistants
Advocates
Support workers
10
17
15
Page 19

COLCHESTER GATEWAY CLUBS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
10. Staff costs (conlinued)
No employee received remuneration amounting to more than £60,000 in either year.
The key management personnel of the charity comprises those listed on page 1. The total amount of
employee benefits (including employer pension contributions received by key management for their
services to the charity was £29.878 (2023: £16,784).
Trustees, remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2023 - £NIL).
During the year ended 31 May 2024, no Trustee expenses have been incurred (2023 - £NIL).
12. Tangible fixed assels
Fixtures and
fittings
Cost or valuation
At 1 June 2023
10,693
2.526
Additions
At 31 May 2024
13,219
Depreciation
At 1 June 2023
Charge for the year
9,670
603
At 31 May 2024
10,273
Net book value
At 31 May 2024
2,946
At 31 May 2025
1,023
Page 20

COLCHESTER GATEWAY CLUBS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
13.
Deblors
2024
2023
Due within one year
Other debtors
Prepayments and accrued income
299
558
1.228
857
1,228
14. Crediiors: Amounts falling due within one year
2024
2023
Accruals and deferred income
2,570
52,569
Deferred income is made up of incoming resources from grants and funding which qualify for deferral
under the Charity SORP.
Page 21

COLCHESTER GATEWAY CLUBS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
15. Slaternenl of funds
Slatement of funds - current year
Balance at 1
June 2023
Balance at
Income Expendilure 31 May 2024
Unreslricted funds
Designated lunds
Designated Fund
Contingency Fund
2,750
13,000
2,750
13,000
15,750
15,750
General funds
General Funds - all funds
93,495
84,230
(121,815)
55,910
Total Unrestricled funds
109,245
84.230
(121,815)
71,660
Restricted funds
Restricted Funds - other
National Lollery Community Fund
34,209
105,205
41,464
(93,973)
(18.732)
45,441
22,732
34.209
146,669
{112,705)
68,173
Total of funds
143,454
230,899
(234,520)
139,833
The designated fund is for new projects and has been set aside by the trustees lo provide for new project
expenditure as and when it arises. It is represented by cash held at the bank.
The contingency fund is set aside by the trustees for future contingencies and is represented by cash
held al the bank. There have been no events this year that have required this fund to be called upon.
Remaining transfers represent the net effect of restricted funds being used to cover allowable
expenditure and core cosls and unrestricled funds, being used lo cover costs within projects funded by
restflcted grants and other receipts.
The National Lottery Communily Fund reserve represents grant funding through the RC London and
South East Region programme.
Page 22

COLCHESTER GATEWAY CLUBS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
15. Stalement of funds (continued)
Slalement of funds - prior year
Balance al
l June 2022
Transfers
Balance al
in/oul 31 May 2023
Income Expenditure
Unrestricted funds
Designated funds
Designated Fund
Contingency Fund
2, 750
13,000
2, 750
13,000
15,750
15, 750
Balance al
l June 2022
Transfers
Balance al
in/oul 31 May 2025
Income Expenditure
General funds
General Funds - all funds
85,699
76,209
(79,413)
11,000
93,495
Total Unrestricted funds
101.449
76,209
(79,473)
11,000
109,245
Restricted funds
Restricted Funds - all funds
79,593
100,512
(134,896)
(11,000)
34,209
Total of funds
181,042
176,721
(214,309)
143,454
Page 23

COLCHESTER GATEWAY CLUBS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
16. Summary of funds
Summary of funds - curreni year
Balance al 1
June 2023
Balance at
Income Expenditure 31 May 2024
Designated funds
General funds
Restricled funds
15,750
93,495
34,209
15.750
55,910
68,173
84,230
146,669
(121,815)
(112,705)
143,454
230,899
(234,520)
139,833
Summary of funds - prior year
Balance a¢
l June 2022
Transfers
Balance al
in/oul 31 May 2023
Income Expenditure
Designated funds
General funds
Restricted funds
15.750
85,699
79.593
15,750
93,495
34,209
76,209
100,512
(79,413)
(134.896)
11.000
(11,000)
181,042
176,721
(214,309)
143,454
17.
Analysis of nel assets belween funds
Analysis of net assels belween funds - current period
Unrestricled Restricted
funds
funds
2024
2024
Toial
funds
2024
Tangible fixed assets
Current assets
Creditors due within one year
2,897
68,763
49
70,694
{2.5701
2,946
139,457
(2,570)
Total
71,660
68,173
139,833
Page 24

COLCHESTER GATEWAY CLUBS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
17. Analysis of net assets between funds (conlinued)
Analysis of net assets be￿een funds - prior period
UnrestriGtea
funds
2025
Restricteo
funds
2023
Total
funds
2023
Tangible fixed assets
Current assets
Creditors due within one year
634
389
1,023
195,000
(52,569)
711,180
(2.569)
83,820
(50.000)
Total
109,245
34,209
143,454
Page 25

COLCHESTER GATEWAY CLUBS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
18.
Pension commitTnents
The charily operates a defined contribution pension scheme. The assets of the scheme are held
separately from those of Ihe group in an independently administered fund. The pension cost charge is
included in restricted expenditure and represents contributions payable by the charity to the fund and
amounted to £2,425 (2023 - £2,158}.
There were no amounts payable to the fund at the balance sheet date.
19.
Relaled party Iransactions
During the year, the spouse of the Charity Manager was employed by the charity on a full time contract
basis, on standard terms, as a Finance Administrator.
During the year, a family member of the Trustee. M Lemon, provided dance sessions to the Charity at a
total cost 01 £120.
There were no donations received from trustees in the year (2023= £25}.
20.
Funds received as an agent
The charity receives funds from Golchester Catalyst charity on behalf of applicants to cover eligible respite
costs. Grants and other receipts received during the year totalled £11.500 and related outgoings were
£15,776. The balance carried forward of a surplus of £87 (2023= surplus of £4,363) is held as agent for
Colchester Catalyst charity, for future distribution.
These amounts are included in the figures within the charitys Slalement of Financial Aclivilies and
Balance Sheet.
Page 26