REGISTERED COMPANY NUMBER: 03789945 (England and Wal¢$)
REGISTERED CHARITY NUMBER: 1079865
Report of the Trustees And
UDaudSted Fln4nclal Statements for the Year Ended 30 September 2024
for
The Gateway IWArrlngton) LTD

The Gateway (Warrlngton) LTD
Contents of the Financial Statements
for the Year Ended 30 Septetnber 2024
Page
Report of the Trustee8
IndepeDdtnt Examiner's Report
Slatement of Flnanclal Aellvltl
BalAn¢e Shetl
10
Notes to the Flnanclal Statements

Th¢ G3tew¥y Iwarrington) LTD (Reglstered number: 03789945)
Report of the Trustees
for tbe Year Ended 30 September 2024
The trustees who are also directors of the cliarity for the purposes of the Companies Aci 2006. present their report with
the financial statements of the charity for the year ended 30 September 2024. The trustees have adopted the provisions
of Accounting and Reporting by Charities.. Stalement of Recommended Pracli¢e applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)
(effective l January 2019).
OBJECTIVES AND ACTIVITIES
Objectives sind alms
The charity's objects are to promote any charitable purpose for the benefit of the community by advancement of
education. the protection of health and the relief of poverty, sickness and distress. We are committed to ensuring expert,
consistent and sustainable services are provided and promoting partnership working. networking and sharing of
knowledge and skills. A community ¢afé. meeting and training rooms, a Conference centre and exhibition area are all
available for groups or individuals to use.
The trustees have considered the Charity Commission guidance on public benefit, including the guidance on public
benefit and fee-charging, in shaping our objectives and planning our activities for the year. The Gateway Conference
Centre and meeting rooms relies on grants, gifts-in-kind and income from renting Ille centre's facilities to voluntary and
non-voluntary organisations. In the setting of the rate of hire and concessionary rates, the trustees give Careful
consideration to the accessibility of the Conference facilities to organisations with low levels of funding.
SlgnlflcAnt actlvltles
The charity aims to assist the voluntsry sector by providing affordable meeting and conference facilitics at the Gateway.
In particular, the charity aims to:
stimulate and support the developm¢nt of voluntary and community activities,
provide a 'first slop shop, for people needing advice, infomiation and support.
provide resources such as meeting rooms and 8pace.4 for community activities,
develop and promote partnership working between voluntary and community groups, statutory bodies and local people.
In many ways, the Ga*way is evidence of the commitment of all of those involved to put our customers Ind the wider
community at the centre of all we do. By providin8 Ihe facilities to access a range of vital services under one roof, the
Galeway serves its clients in a way that suits them. It also helps the organisalions based wilhin it by cnabling them to
forge more efficient working relationships. which result in an ever-improving, searnless service for the people of
Warrington.
The Gateway serves as a bridge between the local community, public sector and voluntary/¢ommunity organisations and
provides assistance, advice and guidance to cater for community need. It provides a much needed space for people from
different backgrounds to engage and interact.
Volunt¢er8
All our trustees also give of their time freely.
Page I

The Gateway (Warrington) LTD (Registered number: 0378994S)
Report of the Trustees
for the Year Ended 30 S¢pt¢mber 2024
ACHIEVEMENT AND PERFORMANCE
CharltAblt aetivities
The main charitable activity of the Gateway is to provide voluntary sector organisations with affordable meeting rooms
and conference facilitles. By providing these facilities, the Gateway enables volunlary seclor organisations to deliver
their services to the community. The work of ihe Centre continues to b¢ ¢ssential in these times of continuing hardship
for many in our local Community. Again, the financial year l)as continued to be challenging with difficulties for the
whole sector. The Centre and its services is about enabling and helping people. and this y¢ar was no exception.
In partnership with the Citizens, Advice Warring¢on. the Gateway Continued this year to fund the rol¢ of Gateway
Advi50r. One key way to assess our success over the financial year is to look at a summary of the numbers. We have
provided signposting and information lo over 8,600 people and emergency gateway advice services to 1,120 people.
These figures are an increase on those of the previous year.
It is undoubtedly the case th2t 2s fi2nds continue to decrease, local residents will continue to need services and support.
This year has been no less challenging due lo the continued cost of living crisis.
Despite continued austerity, the Gateway continues to be a vibrant and vital resource for the local community. We
continue to offer space for groups and organisations to meet, hold their own events and run their setvice5 at competitive
rates. These organisations and groups make a major contribution to the town by providing services and Activities such as..
Art & Photographic Exhibitions
He21ih & Wellbeing Events
Health Coaching
Dementia Events
f.SOL Courses
Strategic Confercnccs
Regular groups continue lo mect in the Centre, such as..
Peer Talk- peer support group for people living with depression
Bipolar UK- peer support group
Warrington Speak Up - Self Advocacy Group
Armed Forces Breakfast Club
Headway - Brain injury association
Soup & a chat and Womens Supper Club
We coiilinue to provide affordable Town Centre accoinmodation, and our office space continues to be well occupied.
In September we welcomed LifcTime into the main Lenlre and their volunteers have opened up a coffee bar in the café
area. This is a great asset for the Gaieway and has broU￿t some much needed vibrancy back to that area.
We have continued to receive compliments during the year, and take pride in the fact that we always offer a high quality
service. We continue to ensure that our offer remains innovative and competitive compared ¢0 private sector
organisalions providing a similar service. This year we have invested in new Audio Visual equipment for the
Conference Centre Ththich has enabled us to be more flexible.
We have established profiles on Facebook and Twitter which fomis part of our communication strategy. Thi5 year we
have worked with a digital creative agency lo re-fresh and upgrade our website, witli the launch taking place in
September. The team balanced our heritage wilh ¢realive modernisation. enabling more valuable stakeholder
engagement.
We coniinue ¢0 be a Real Living Wage Employer, and as such annually review all salaries. Policies and procedures
continue to be reviewed regularly.
Each year we work hard looking at the future sustainability of the Gateway, both in terms of maintaining our activities
and looking at ways of reducing cosls. Looking forward, we need to ensure we continue lo raise our profile a5 a venue
to attracl new users, whilst Continuing to offer a good setvice to our tenants and current users.
Page 2

The Gateway (Warrington) LTD (Règistered number: 03789945)
Report of the Trustees
for th¢ Year Ended 30 September 2024
ACHIEVEMENT AND PERFORMANCE
Fundraising actlvliles
The charity Continues to seek funding frorn various sources to support the work of the rharity.
FINANCIAL REVIEW
Prlncipal funding sources
The Centre Continues to be a well used contact point, providing a managed workspace for like minded charities, offering
support, information, advice and signposting for local people. We provide high quality meeting rooms and conference
facilities and this conlinues to be our most important source of independent income.
Despite a very challenging cGonomic climate. where continuing pressures mean organisalions reduce training and
Conference expenditure. w¢ continue to provide excellent services and value for money.
As wilh many charities the major area of ¢oncern is a financial one. The continued austerity has had a signifi¢anl effe¢t
on our finances. Though challenges continue. we have shown that we are innovative and flexible enough to rise lo them.
Page 3

The GAteway (Warrington) LTD (Registered number: 03789945)
Report of the Trustees
for the Year Ended 30 September 2024
FINANCIAL REVIEW
Reserves policy
In accordance with guidance given by the Charities commission for England and the legal obligations of th¢ Gateway
Trustees, a formal policy on reserves has been agreed.
The Trustees set a poliey which requires reserves to be maintained at a level that ensures that the organisation's core
activity could continue during a period of unforeseen difficulty. Furthermore, a proportion of these reserves are r¢quired
to be maintained in a readily realisable form.
Our Rlsks
The Gateway has a lease with Warringlon Housing Association (WHA) which essentially provides rent free usage of
space in return for the provision of agreed services. The current lease runs until 30 September 2028.
Warrington Housing Association appointed the Gateway to be their agents to provide centre management. promote the
Gateway and its tenants in Warringtoi) and to use the property for meeting. exhibition. conference and similar uses to
support similar objectives. For this WHA will pay a facilitie5 management fee lo the Gateway. This contribution is
reviewed annually in April.
The Gateway receives income in the form of room hire charges.
Due lo the nature of the Gateway's funding streams and income gcncration there is always a risk of expenditure being in
excess of budget because of uncertainty over room hire income and other untoreseen circum5tan¢es. This is monitored
by the Trustees on a bi.monthly basis so that. where possible, steps can be taken to mitigate the impact of this. Whether
or not this will impact on reserves will depend on the foreeast results for the year. It may be Ihe Trustees agree to Use
reserves, but only if assured that income will be generated within a 3-month period to replenish the required level of
reserves. The Trustees are confident that the Charity wll remain viable for the foreseeable future.
Monltorlng and Revlewlng Reserves
The Trustees re¢oBnis¢ that th¢ risks facing the Gateway arc not constant. The view of risk will depend on how
vulncrable income slreams are and how healthy the financial forecasis are. Also, as an etnployer fiiiancial risk will
change over time. The risks and iherefore the level of reserves required will lluctuate. Accordingly. the Trustees hav¢
committed to review the reserves policy on an annual basis. This review will be carried out at the start of a new financial
year al the same lime as the annual budget is approved.
Th¢ required level of reserves In 2024125
The Gateway currently has £141,177 cash al bank and in hand as reserves, and £51,292 in Investments.
The Truslees have concluded that the required level of rcserves is between £124,858 and £221,539.
The calculation of the required level of reserves is an integral part of the organisation's planning, budget and forecast
cycle. It considers risks associated with each stream of income and expenditure being different from that budgeted.
Some of these risks have been identified above.
Having considered all the facts and information available at this time, the Trustees have concluded that the Charity
should hold a level of resetves sufficient to fund the or8anisation in a period of unforeseen difficulties for a minimum
period of six months and aspire to a maximum period of 12 months. This is a suitable length of time for the Trustee
Board to consider options and to find a solution to any difficultie5. If this is the case, consultation should ¢ommence
with all staff in the likelihood of redundancies.
If during this six-to-twelve-month period. Ihe Trustees cannot find a solulion lo the financial problems then the Trustees
may d¢¢id¢ that the continuation of the organisation is not viable. In this circumstance the reserves would also need to be
sufficient to bring the Gateway to a close. The Trustees anticipate that it would take Ilie Gateway a fi￿her 3 months to
trade down and relinquish all responsibility. It would be expected that staff would have been issued redundancy noti¢es
before this period to ensure solvency.
Page 4

The Gatew4y (Warrington) LTD {Registered number: 03789945)
Report of the Trustees
for the Year Ended 30 September 2024
FINANCIAL REVIEW
In the current financial period, the Trustees do not consider cessation to be a risk. due to the ongoing agreement with
Warrington Housing Association and th¢ organisations capacity to generate income.
To cover a complete close down of the organisation within a 26 to 52 week period, the Board would require 6-12
months operating costs at £100,923 to £197,604 (outlined below)
In addition, £23.935.00 is required for Statutory Redundancy payments
6 months oper8tlDg costs
Staff salaries and on costs & payroll 64,322.00
Setvice Charge 12.733.00
Security 8.760.00
Office Costs (eg franking, copying) 5.532.00
Telephones 252.00
Cleaning 3,786.00
LirenG¢s 783.00
IT Expenses 513.00
Accountancy Fees (12 months) 1,980.00
Insurance {12 rnonths) 2,262.00
Total 6 months 100,923
Total 12 months 197,604
steps to malnt8ln reserves
The Trustees will endeavour to maintain the current level of reserves by careful financial management and as such will
strive to keep the current Icvel of reserves above the actual required reserve5.
Date reviewed.. January 2025
Next review due: January 2026
FUTURE PLANS
We are however confident that we can provide a well-run cost effective service that is valuable to the residents of
Warrington.
In the coming year, our focus will remain on the successful hiring of meeting rooms and oonference facilities,
encouraging voluntary and non-voluntary organisaiiorts to use the facilities by providing a Gomprehensive service to
fulfil their need5. Our aim is to ensure that the Centre remains a sustainable and thriving community hub.
To this end, we will continue to invest in the building and equipment.
With strong financial management and good local support we are as confident as we can be of mitigating financial risks.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing doeument
The registered name of the charity is The Gateway (Warringion) Ltd. The Charity is known as The Gateway.
The governing documents of the Charity are ils Memorandum and Articles of Association dated 15 June 1999 and lasl
amended on 25 April 2005. The Charity is a company limited by guarantee, the liability of the members of the Board of
Trustees being limited lo £1 O.
Page 5

The GatewAy (Warrington) LTD (Registered number: 03789945)
Report of the Trustees
for the YeAr Ended 30 September 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Recrultment and appolntment of llew trustees
At the annual general meeling. one-third of the trustees shall retire from oifice by rolation. being the longest in office
since appointment or reappointment and offer themselves for re-election.
The method of appointment of trustees is as follows.. seeking nominations from current trustee5 and from interested
organisations and individuals identifies potential trustees.
The proposal, giving relevant information, to appoint or reappoint a trustee shall be disclosed in tlie documentation for
the annual general meeting, and the appoinlment or reappointment Shall bc ratified at the annual general meeting.
Organlsatlonll $trllcturt
The Board of Truste¢s meet at regular intervals, reviewing the performance of the charity to date and reviewing the
strategic and financial plans of the Charity.
The Trustees are responsible for the major decisions of the Charity, with day-to-day management dclcgated to the Centre
Manager.
Induction and trAlnlng of new trustees
New trustees are provided with an induclion training pack, and the continuing development of all trustees is addressed
through regular updates from the Charity Commission and refresher presentations al board meetings.
Wlder network
The Gateway provides mceling rooms and cot)fer¢nce facilities to the voluntary sector, In fulfillin8 this role, the
Gateway is involved and in contact with voluntary sector organisation5 on a daily basis.
Relgt¢d partles
The trustees of the Gateway are involved, as a trustee, senior employee or active volunteers, in many of the groups and
orgartisaiions who operate in the Gateway, and who fuiid the work of the Gateway.
REFERENCE AND ADMINISTIL4TIVE DETAILS
Reg15tered Company number
03789945 (England and Wales)
Reglstered Charlty number
1079865
Registered office
85-10 I Sankey Slreet
Warrington
WAI ISR
Trustee8
S P Cullen Chair
Mrs J A Horton Trustee (resigned 31.7.24)
Mrs K Horne Trustee
D A Cummins Chief Executive
T M Jennings (appointed 6.11.23)
Con)pany Ster¢tAry
Ms S L Bennett
Page 6

The GAteway (Warrington) LTD (Registered numb¢r: 03789945)
Report of the Trustees
for the Year Ended 30 September 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examfiner
Voisey & Co LLP
Chartered Accountants
8 Winmarleigh Street
Warrington
Cheshire
WAI IJW
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating
to small companies.
Approved by order of the board of trustees on 6 February 2025 and signed on ils behalf by:
S P Cullen - Trustee
Page 7

Independent Ex*miner'5 Report to the Trustees of
The Gateway (Warrington) LTD (Registered number: 03789945)
Independent examiner's report to the trustees of The Gateway (Warrington) LTD ('the CoTnpany')
report to the charity trustees on my examination of the accounts of the Company for the year ended
30 September 2024.
Responslbllltlts and basis of report
As the charity's truste¢s of the Company {and also its directors for the purposes of ¢ompany law) you are responsible for
the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act
and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried
out under Section 145 of the Charities Act 2011 {'the 2011 Act,). In carrying out my examination I have followed the
Direclions given by the Charity Commission under Section 14515) Ibl of (he 201 l Act.
Independent examlner's stAtement
Since your charity's gross income exceeded £250,000 your examincr must be a member of a listed body. l Can confirm
that l am qualified to undertake the examination because l am a member of the Institute of Chartered A¢¢ountsnts in
England and Wales, which is one of the listed bodies.
I have completed my examination. I confimi that no matters have come to my attention in conneclion wilh the
examination giving me cause lo believe..
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act. or
the accounts do not accord with those records; or
the accounts do not comply wilh the accounting requirements of Seclion 396 of the 2006 Act other than any
requirement that th¢ accounts give a true and fair view which is not a matter considered as part of an independent
examination.. or
the accounls have not been prepared in accordance with the methods and principles of the Statement of
Recommended Practice for accounling and reporting by charities (applicable to charities preparing their a¢¢ounts
in accordancc with the Financial Reporting Standwd appli¢able in the UK and Republic of Ireland (FRS 102)).
have no concerns and have come across no other matters in connection with the examination to which attention should
be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Janine Boyo
Voisey & Co LLP
Chartered Accountan15
8 Winmarl¢igh Street
Warringlon
Cheshire
WAI IJW
6 February 2025
Page 8

The G4teway (Warrington) LTD
Statement of FlnaneiAI Actlvities
(Incorporating an Income and Expenditure Accounl)
for the Ye4r Ended 30 September 2024
30.9.24
Total
funds
30.9.23
Total
nds
Unrestricted
funds
Restricted
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
11.628
11,628
11.628
Charitable Actlvities
Conference facilities
8.730
Oiher trading activities
Investment income
261.315
4,910
261,315
4.910
228,498
1,268
Tot*1
277,853
277,853
250.124
EXPENDITURE ON
Charltablt Actlvltle$
Conference facilities
97.410
97,410
82.778
Other
211.506
211,506
190,745
Totydl
308.916
308,916
273,523
Net gains on investmenls
5,573
5,573
1,894
NET INCOMEI{EXPENDITURE)
125,490)
(25,490)
121,505)
RECONCILIATION OF FUNDS
Total fvnds brought forward
280.086
280,086
301,591
TOTAL FUNDS CARRIED FORWARD
254,596
254,596
280,086
The notes fomi part of these financial slaternenls
Page 9

The GatewAy (Warrington) LTD (Regi5ter¢d nymb¢r: 03789945)
B8lance Sheet
30 September 2024
30.9.24
Total
funds
30.9.23
Total
funds
Unrestricted
funds
Restricted
funds
Notes
FIXED ASSETS
Tangible assets
73,420
73,420
84,183
CURRENT ASSETS
Debtor5
Investments
C&sh at bank and in hand
55,240
51,292
119,955
55.240
51.292
141,177
48.041
45,719
J 77,320
21.222
226.487
21,222
247,709
271,080
CREDITOILS
Amounts falling due within one year
10
(45,311)
(21,222)
{66.533)
(75,177)
NET CURRENT ASSETS
181.176
181,176
195,903
TOTAL ASSETS LESS CURRENT
LIABILITIES
254,596
254.596
280,086
NET ASSETS
254.596
254,596
280,086
FUNDS
Unrestricted funds
254,596
280,086
TOTAL FUNDS
254,596
280,086
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year
ended 30 September 2024,
The members have not required the company to obtain an audit of its financial statements for the year ended
30 Seplember 2024 in a¢¢ordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
la)
ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the
Companies Act 2006 and
preparing financial statements which give a true and fair view of the state of affairs of the charitable company as
at the end of each financial year and of its surplus or deficit for each financial year in accordanre with the
requirements of Sections 394 and 395 and wl)ich otli¢rwise comply with the requirements of the Companies Act
2006 relatin8 to financial statements. so far as applicable to the ¢harilable company.
Ibl
These financial statements have been prepared in accordance with the provisions applicable to charitable Gompanies
subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 6 February 2025 and were
signed on its behalf by:
S P Cullen - Trustee
The notes form part of these financial statcments
Page 10

The G4t¢way IWaTrington) LTD
Notes to the Financial Statement8
for the Year Ended 30 September 2024
ACCOUNTING POLICIES
Basls of prep#rlng the financial stAtem¢n¢s
The financial statements of the charitable company, which is a publi¢ benefit entity under FRS 102. have been
prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities.. Statement
of Recommended Practice applicable to charities preparing their ac¢ounts in accordance with the Finart¢ial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (effective l January 2019),,
Financial R¢porting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical cost
convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the thnds, it
is probable that the income will be received and the amount Can be measured reliably.
Donations. are recognised when the Charity has been notified in wriling of both the amount and settlement date.
In the event that a donation is subject to conditions that require a level of performance before the charity is
entiiled lo the funds, the income is deferred and not recognised until either those conditions are fully met, or the
fulfilment of those Conditions is wholly within the control of the Gharity and it is probable tha¢ those conditions
will be fjjlfilled in the reporting period.
Income from government and other grants, whether 'capital' grants or 'revenuc' grantS,i5 recognised when the
charity has entitlement to th¢ funds, any performance conditions attached to the yriLnls have been meL it is
probable that the income will be received and the amount can be measured reliably and is not defcrrcd.
For legacics. entitlement is tsken as the earlier of the dale on which either.. the charity is aware ihat probate has
been granted, the estate has been finalised and notifi¢ation has been made by the exe¢utorls) to the Trust that a
distribution will be made, or when a distribution is received from the ¢5¢ale. Receipt of a legacy. in whole or in
part. is only considered probable when the amount can be measured reliably and the charity has been notified of
the executor's intention to make a distribution. Where legacies have been notified to the charity, or the chariry is
aware of the granting of probate. and the criteria for income recognition have not been met, then the Icgacy is a
treatrd as a contingent asset and disclosed if material.
Interest on fvnds held on deposit is included when receivable and the amount can be measured reliably by the
charity. this is normally upon notification of the interest paid or payable by the Bank.
Exp¢Ddlture
Liabilities ar¢ recognis¢d as expenditUTe as soon as there is a legal or constructive obligation committin8 the
charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has
been classified under headings that a8gregale all cost related to the catcgory. Where costs cannot be directly
attributed to particular headings they have been allocated to activities on a basis consistent with the use of
resources.
Expenditure on charitable activities includes the costs incurred by the charity to enable it to fulfil its core
operations.
Other expenditure represents those items not falling into any other heading.
Irrecoverable VAT is rharged as a cost against the activity for whi¢h the expenditure was incurred,
Allocatlon and xpportlonment of eosts
Costs incurred have been allocated directly to the funds involved where applicable. The remaining costs have
been allocated to the charitable activity of the rharity.
Tangible flxed assets
Depreciation 15 provided at the following annual rates in order to write off each asset over its estimated usefvl
life.
Page 11
continued...

The GAteway (Warrington) LTD
Notes to the Financial Statement5- Colltlnued
for the Year Ended 30 September 2024
ACCOUNTING POLICIES- continued
Tangible flxed assets
Improvements to property
Fixtures and fitting5
Computer equipment
over period of the lease
20 /• on cost
330/0 on c051
TAxation
The charity is exempt from corporation tax on its charitable activities.
Fund aecountlng
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds ean only be used for particular restricted purpose5 Within the objects of the charity. Restrictions
aris¢ when specified by the donor or when funds are rais¢d for particular restricted purposes.
Hire purchase 4nd l¢aslng ¢ommitmen15
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis
ov¢r th¢ period of the lease.
Pen$lon costs and other post-retirement beneflts
The charitable company operates a defined coniribution pension scheme. Contributions payable to the charitable
company's pension scheme are charged to the Sialement of Financial Activities in the period to which they relate.
Fin*ncl*l Instruments
Thc Company has elected to apply the provisions of Section I I 'Basic Financial Instrumcnls, and Section 12
'Other FinanciAI Instrumenls15sues' ofFRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's slalem¢nt of financial p051tion when the company
becoines party to thc contractual provisions of the instrumenl.
Financial asseL8 and liabilities are offset, wilh thc net amounts presented in the financial statement5. when there is
a legally enforceable right to set off the recognised amounts and there is an intention lo .4ettle on a net basis or to
realise the net asset and settle the liability simuliancously.
BASIC finanel&l Assets
Basic financial asseis. which include debtors and cash and bank balances, are initially measured at transaction
price including transaction costs and are subsequently Carried at amortised costs using the effective interest
method unless the arrangement constitutes a finan¢ing transaction, where the transaction is measiired at the
present value of the future receipts discounted at a mark¢t rate of interest. Financial assets classified as
receivable within one year are not amorlised.
Other flnancial assets
Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint
venture5, are initially measured at fair value, which is normally the transaction price. Such assets are
subsequently carried al fair value and ihe changes in fair value are recognis¢d in profit or loss, except that
investments in equity instruments that are not publically traded and whose fair values cannot be measured
reliably are measured at cost less impairment.
Impalrment of finAncIAI assets
Finart¢ial assets, other than those held at fair value through profil or loss. are a&8essed for indicators of
impairn]ent at each reporting end dale.
Financial assets are impaired where there is objective evidence that, as a result of one or more events that
occurred after the initial recognition of the financial asset, the estimated future cash flows have been aff¢¢led. If
an asset is impaired. the impairment Ios5 15 the differeiice between the carrying amount and the present value of
the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is
recogni5ed in profit or loss.
Page 12
continued...

The Gateway {Warrington) LTD
Notes lo the Financial Statements- contijued
for the Year Ended 30 September 2024
ACCOUNTING POLICIES- Contlnued
Financial instruments
Dereeognltion of fillanclal assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are
settled. or when tlie company transfers the financial asset and substantially all the risks and rewards of owncrship
to another entiry. or if some significant risks and rewards of ownership are retained but control of the asset has
transferred to another party that is able to sell the asset in its entirety to an unrelaled third party.
Employee beneflts
The costs of the short-tenn employee benefits are recognised as a liability and an expense, unless those costs are
required to be recognised as part of the costs of stock or fixed assets. The cost of any unused holiday entitlement
is recognised in the period in which the employee's services are rcceived. Termination benefits are rerognised
immediately as an expense when the company is demonstrably committ¢d to tcrminate the employment of an
employee or to provide termination benefits.
OTHER TIL4DING AcfiviTIES
30.9.24
30.9.23
Room hire
Contract income
Cleaning
Security
Royal Mail
Sundry income
136,676
79,961
29,112
,020
10,649
3,897
111,184
74.137
27,092
480
9.239
6.366
261,315
228,498
INVESTMENT INCOME
30.9.24
30.9.23
Deposit account interest
4,910
1,268
NET INCOMEI{EXPENDITURE)
Net incomel(expenditure) is stated after chargingllcrediting):
30.9.24
30.9.23
Depreciation - owned assels
Oiher operating leases
21,543
11.628
18,845
11.628
Page 13
continued...

The Gateway (Warrlngtfjll) LTD
Notes to the Flnancial Statements - continued
for Ihe Year Ended 30 September 2024
TRUSTEES, REMUNERATION AND BENEFITS
There were no truslees, remuneration or other benefits for the year ended 30 September 2024 nor for the year
ended 30 September 2023.
Trustees, expenses
There were no trustees, expenses paid for the year endcd 30 September 2024 nor for thc year ended
30 September 2023.
STAFF COSTS
The average monthly number of employees during the year was as follows:
30.9.24
30.9.23
Office staff
No employees received emoluments in excess of £60,000.
TANGIBLE FIXED ASSETS
Improvements
to
property
Fixtures
and
fittings
Computer
equipment
Totals
COST
At l October 2023
Additions
319,253
60,182
432
18,424
10,348
397,859
10,780
AI 30 Scptcmbcr 2024
319,253
60,614
28,772
408,639
DEPRECIATION
Ai l October 2023
Charge for year
251,864
11,344
46.924
6,626
14.888
3.573
313.676
21,543
At 30 September 2024
263,208
53,550
18,461
335,219
NET BOOK VALUE
At 30 September 2024
56,045
7,064
10,311
73,420
At 30 September 2023
67,389
13,258
3.536
84.183
DEBTORS: AMOUNTS FALLING DUE WITHIN OIYE YEAR
30.9.24
30.9.23
Trade debtors
Prepayments
46.305
8,935
40.425
7,616
55,240
48.041
Page 14
continued...

The Gateway (Warrlngton) LTD
Notes to the Financial Statements- ¢oD¢IDued
for the YeAr Ended 30 September 2024
CURRENT ASSET INVESTMENTS
30.9.24
30.9.23
Other
51.292
45,719
io.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24
30.9.23
Trade ¢redi¢ors
Other creditors
TCWP monies
Accruals and deferred in¢om¢
13,550
7.754
21.222
24,007
l3,477
7,732
21,222
32,746
66.533
75,177
The Charity holds a5 CUStodian5 £21,222 on behalf of Town Centre Warrington Parthership, being the original
copital sum of £31.053 and interest eamcd to date. The charity has no right to the monies or interest earn¢d and
they have been placed in a separate bank ac¢ount and disclosed as a reslricted fund in the financial statements.
Deferred incomc (includcd within Accruals and Deferred Income) compris¢s sales invoices raised in advance of
the year to which it rclates:
30.09.24
Balance a5 at 1st October 2023
30,391
Amount released to income earned from charitable activities
Amount deferred in year
(30.391)
21,652
Balance as at 30th September 2024
21,562
ii.
MOVEMENT IN FUNDS
Net
movement
in funds
At
1.10.23
At
30.9.24
Unrestricted funds
General fund
Designated fund - improvements to
disabled access
268,086
(23,490)
244,596
12,000
(2,000)
10,000
280,086
(25,490)
254,596
TOTAL FUNDS
280,086
(25.490)
254.596
Page 15
ontinued.

The Gateway (Warrington) LTD
Notes to the Financial Statements - contlnued
for tht YeAr Ended 30 September 2024
MOVEMENT IN FUNDS- continued
Net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Gains and
losses
Movement
in funds
Unrestritted funds
General fund
Designated fund - improvements to
disabled access
277,853
(306.916)
5,573
(23,490)
(2,000)
(2.000)
277,853
(308,916)
5,573
(25,490)
TOTAL FUNDS
277,853
(308,916)
5,573
(25,490)
ComparAtlves for movement In fvnds
Nct
movement
in funds
At
1.10.22
Al
30.9.23
Unrestrlcted funds
General fund
Designated fund - improvements to
disabled access
287,591
{19.5051
268.086
14,000
{2,000)
12,000
301,591
{21,505)
280.086
TOTAL FUNDS
301,591
(21,505)
280,086
Comparative net movement in funds, included in the above are as follows..
Iiicoming
resources
Resources
expended
Gains and
losses
Movement
in funds
Unrestrlcted funds
General fund
Designated fund - improvements to
disabled access
241.394
(262.793)
1,894
(19,505)
(2,000)
(2,000)
241,394
(264,793)
1,894
(21,505)
Restrlcted funds
Cost of Living grant
Cancer Allian¢e Funding
5,600
3,130
(5,600)
{3,130)
8,730
{8,730)
TOTAL FUNDS
250,124
1273,523)
1,894
(21,505)
Page 16
¢ontinued.-.

The Gateway (Warrlngton) LTD
Notes to the Financial Statements- eontlnued
for the Year Ended 30 September 2024
12.
EMPLOYEE BENEFIT OBLIGATIONS
The charity operates a defined contribution scheme. The assets of which are held separately from the assets of
the ¢harity in an independently administered fund. The pension cost charge represents Contributions payable by
the charity to the fund and amounted to £2.424 (2023.. £2,412).
13.
RELA TED PARTY DISCLOSURES
There were no related paty transactions for the year ended 30 Sep¢ember 2024.
14.
DESIGNATED FUNDS
Dlsabltd Aeeess fijnd
This fund relates to a grant received lo improve the accessibility of the building for disabled users. The granl is
released evenly over the lease period in line with depreciaiion policy.
Is.
REMUNERATION OF KEY MANAGEMENT PERSONNEL
The charity considers its key management personnel to comprise its truslecs and manager. The total employment
benefits including employer pension Contributions of the key management personnel were £47.307 (2023
£45.089). No employee had employee benefits in excess of £60,000.
16.
RESTRICTED FUNDS
Cost of Llvln¥ Grant
Provide charity facilities to enable emergency advice to be facilitated by other organisations in respcct of the cost
of living Grisi5.
Cancer AIIIAne¢ Fundlng
Provide charity facilitics to assist in the early cancer diagnosis provided by other other organisations.
Page 17