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2021-03-31-accounts

Registered Charity no. 1087764 Registered Company no. 04158075

Gateway Church (Company Limited by Guarantee)

Trustees Annual Report and Accounts Year Ended 31st March 2021

Gateway Church

Year Ended 31st March 2021

Contents Page

Page
Legal and Administrative Information 1
Trustee's Annual Report 2
Independent Examiners Report 9
Statement of Financial Activities and Income 10
and Expenditure Account
Statement of Financial Position 11
Notes to the Financial Statements 12

Gateway Church

Year Ended 31st March 2021

Legal and Administrative Information

Reference

The Charity is called “Gateway Church” and is registered with the Charity Commission for England and Wales as an Incorporated Association limited by guarantee.

Registered Charity Number 1087764 Registered Company Number 04158075 Registered Office St. Mark's Church St. Mark's Road Woodhouse Leeds L52 9AF

The Trustees and Directors Mr Stephen Hackshaw (Chair) Appointed 23/04/2019 Mr Timothy Claydon Appointed 02/09/2012 Mr William Crump Appointed 19/06/2014 Mrs Amie Sinclair Appointed 05/11/2015 Mr Jonathan Nelson Appointed 23/04/2019 Company Secretary Mr Ciaran Forde Appointed 28/11/2016 Primary Bankers CAF Bank Ltd 25 King's Hill Avenue King's Hill West Mailing Kent ME19 4JQ Independent Examiner: Nigel Wyatt BSC FCA Wyatt & Co Chartered Accountants 125 Main Street Garforth Leeds LS25 1AF

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Gateway Church Leeds

Year Ended 31st March 2021

Trustee's Annual Report

Gateway Church was incorporated as a company on 12th February 2001 and became a registered. Charity on 31st July 2001.

Our Vision and Values

We exist to love Jesus and love people by knowing Him and making Him known. God is growing us into a large, “all-sorts” family from across Leeds that impacts Woodhouse, the city, and the world. Come and join the adventure!

There is much we value, but the five memorable phrases below help summarise some of the culture we seek to sustain at Gateway.

1. We keep the main thing, the main thing. We are a community gathered around our love of Jesus Christ and His good news, so keep secondary issues in their place.

2. We don’t do “have to’s” we do “get to’s”. We want grace to propel everything we do, with not a whiff of legalism.

3. Word and Spirit together help us grow. We love enjoying God both through the Bible and His Holy Spirit.

4. It’s okay to not be okay (it’s just not okay to set up home there). Vulnerability is valued, as we share our lives and support one another.

5. We can do more together than apart. We love working together as a community and with others to see the Kingdom of God come.

Our Story

Gateway Church was planted, in partnership with NewFrontiers churches, in the year 2000, with a handful of people meeting together in the front room of a house. Over the years, as the church family grew, our Sunday morning meeting venue moved around Leeds, until we eventually moved into the renovated St Mark’s church building in Woodhouse in March 2014, overseen by Gateway Building Trust (Charity number 1122411 and Company number 06459552).

During our journey we have had the privilege of playing a significant role in the formation of new church families in Doncaster (2004), Harrogate (2010), Bradford (2012), Liverpool (2013) and Halifax (2014).

Now gathering over 200 people at our Sunday gatherings, having gone to two gatherings in 2017, and five smaller gatherings in 2021, we continue to work in partnership with ChristCentral Churches, which is a part of the NewFrontiers family of churches, and we also enjoy strong relationships with many other churches in Leeds.

Gateway Church carries out the typical activities of a Christian church, e.g. public worship, teaching and training, prayer, projects of a charitable nature, the extension of the Christian faith in Leeds and beyond, the spiritual and practical support of other Christian churches and its own congregation.

Our charitable objects listed in the Articles of Association are:

• To advance the Christian faith in Leeds and in other parts of the United Kingdom or the World.

• To advance education whether of children or of adults

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Gateway Church Leeds

Year Ended 31st March 2021

Trustee's Annual Report

2020/2021 Objectives

Year upon year, Gateway church seeks to fulfil its vision statement within the cultural values it holds (see above). Each year, the church also sets out specific objectives in addition to its usual operation.

On January 12, 2020, Chris Frost, Lead Elder at Gateway church, set out a vision for Gateway for the next 12 months. Although the approach of this vision changed due to the Covid-19 pandemic, three priorities outside of Gateway’s usual operation became clear:

1. To support the Woodhouse community through the pandemic

2. To support international partnerships through the pandemic.

3. To respond to the climate emergency.

Public Benefit

Gateway Church gives due consideration to the Charity Commission’s published guidance on the Public Benefit requirement under the Charities Act 2011. The Trustee’s pay due regard to the public benefit they provide before deciding what activities the charity should undertake and continue to consider their activities in line with their stated charitable objectives above.

Through the advancement of the Christian faith in Leeds, Gateway Church benefits the public through the holding of worship services, prayer meetings, public celebration of Christian festivals, contributing to the spiritual and mental health of those who attend and contributing to the spiritual and moral education of children.

Gateway Church aims to work with the local community of Woodhouse to promote social cohesion, relieve poverty and share our beliefs in the Christian Faith. Gateway Church support charities who share in their faith and values in the city of Leeds, across the UK and internationally.

Through the maintenance of St Mark’s Building in Woodhouse Gateway Church benefits the public by providing a place of worship for all who wish to attend and maintaining a space that is open for personal spiritual contemplation.

Achievements and Performance

In 2020/2021 Gateway Church fulfilled its overall vision in the following ways:

- ‘God is growing us into a large, “all sorts” family from across Leeds’

Sunday gatherings are the main way Gateway Church seeks to outwork this element of the vision. With Government Covid restrictions, Gateway pivoted to a mainly online strategy. This incorporated adjusting St Mark’s to effectively stream gatherings. Gateway also took Alpha, ‘Into the word’, 5 prayer gatherings and life groups online. Gateway also went on to provide Hybrid gatherings when it was safe to do so.

Gateway achieved 22,368 YouTube views during the financial year, as well as encouraging messages from contacts who had stumbled across or been invited to the online content.

That impacts Woodhouse.

The main way Gateway fulfilled this in 2020/21 was through responding to the needs that the pandemic created. However, when safe and legal to do so KidsKlub volunteering continued. Chris Frost continued his Governing role at Quarry Mount Primary School. Monthly prayer meetings for Woodhouse also continued throughout.

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Gateway Church Leeds

Year Ended 31st March 2021

Trustee's Annual Report

That impacts the city.

Creatively and safely Gateway was still able to reach out to the city through the Woodhouse Window Wonderland, the ‘What would Jesus say to me?’ Sunday, Try Praying and our online Alpha and Marriage Course’s.

Gateway has also been able to continue our financial support to partner organisations working locally, including; Leeds Faith in Schools, Kids Klub, CAP, Unity in Poverty Action, The Vine contact Centre and Transformations Leeds.

That impacts the world.

The highlight for Gateway’s work in the world this year was raising the £40,000 needed to release Gateway member’s Anjelo Okot’s vision to build a new school in Northern Uganda, and see the images of the work progressing. Gateway also continued to work in partnership with Christ Central churches, that serves 275 churches in 25 nations.

The specific objectives for 2020/2021 were fulfilled in the following ways:

1. To support the Woodhouse community through the pandemic

It was fortuitous (we believe a blessing from God) that £20,000 funding for the Woodhouse Community Grant Scheme was collected in 2019, to be awarded to local community projects in 2020, to allow a robust response to the local needs the pandemic created. As examples, funding allowed:

Gateway also provided support through the Gateway give-away where over 2 tonnes of donations from residents and Gateway members were given to local people. Gateway also provided a food collection point and the opening of a Fuel Bank.

2. To support international partnerships through the pandemic.

As the pandemic progressed the needs of our international partners became clear. As well as providing pastoral and prayer support Gateway raised and sent £9,600 to the ChristCentral Hope appeal and £6,400 to FIAM Ministries in India. Around a Tonne of Gateway donations were also sent to Zimbabwe and the DRC.

3. To respond to the climate emergency.

While continuing to ‘keep the main thing, the main thing’, Gateway has become convinced it must engage with the climate issue. Although still at the beginning of a journey, working with Tearfund and ARocha, we have:

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Gateway Church Leeds

Year Ended 31st March 2021

Trustee's Annual Report

Future Plans

Gateway Church plans to continue to fulfil its vision statement within the cultural values it holds into 2021/2022.

On 2 May 2021, Chris Frost, Lead Elder at Gateway church, presented the following objectives for the next 12 months to the church, outside of its usual operation:

To assist in the recovery of Covid-19. Plans regarding the Gateway give-away, holiday hunger, fuel bank, food offering and an early intervention scheme are already underway.

To transition to 5 physical Sunday gatherings from Sunday 23 May, 2021 for a 6 month trial period.

Financial Review

At the end of the financial year Gateway Church finished with a surplus of £9,394. The closing balance for the year to 31st March 2021 was £81,638.

Gateway Church is principally funded by donations from its church members and private individuals, accounting for £342,191 of its income. Due to the Coronavirus pandemic Gateway Church was unable to rent out St Mark’s which had previously been a reliable source of income. As a result, the trustees of Gateway Church limited spending, cashflow was monitored closely, 3 members of staff were placed on furlough and the job retention scheme grant was applied for to cover 80% of their salaries. We were also fortunate to be awarded a discretionary grant from the local authority, as we continued to use our building to serve the local community with a food delivery service yet had lost income that would usually cover the cost of the building.

Church members had donated £19,915 to a Woodhouse community grant scheme in the previous year, which enabled the church to award funding for local community initiatives, many of which supported local residents with food poverty during the national lockdowns (more details in the restricted fund section).

Church members also generously fundraised for the building of a school in Northern Uganda, where war has prevented many children from gaining an education.

Some members’ donations are designated to a ‘Building Fund’ which pays for the lease of St Mark’s Church owned by the associated charity, ‘Gateway Buildings Trust’, these donations continued through the year.

During the pandemic, the income of the church was uncertain, and so spending was limited, the church moved its services and connection with their congregation online. During this time the church continued to reach and grow their ‘all sorts’ community through their online presence. Spending on of the restricted funds continued, and we fortunately saw that by the financial year end the unrestricted funds in the church were in a healthy position.

Gateway Church is registered with the Fundraising Regulator. We are committed to the fundraising standards laid out in the Fundraising regulators code. Any staff or volunteers involved in fundraising events/ collections are asked to abide by the code as they conduct fundraising appeals.

Restricted funds

The Church encourages generosity, through holding special offerings on top of members regular donations, giving them the opportunity to contribute to a specific cause or need. Over the past few years we have collected donations through these special offerings for FIAM – Faith in Action Ministries in India (2017: £23,266), St Mark’s Grounds (2018: £23,182) and Woodhouse Community Grant Scheme (2019: £19,915). This year the special offering was an appeal to fund the building of a

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Gateway Church Leeds

Year Ended 31st March 2021

Trustee's Annual Report

school in Northern Uganda called Safe Haven Academy. £31,232 was donated, and the church contributed £8,768 from its unrestricted funds to meet the £40,000 target. The building has started, in the hope that the school will be built ready to receive pupils in 2022.

These offerings enabled us to continue to outwork our vision. These funds were donated to the Church in Trust, recorded as restricted, and cannot be used outside these specific purposes.

All other money for smaller restricted purposes (for example our Hope offering to support Christ Central churches in Africa at the start of the pandemic) are recorded as restricted income, to ensure it is accounted for and correctly spent.

Reserves Policy

Gateway Church held £69,220 in unrestricted funds at the end of March 2021. Once accounting for fixed assets and the designated funds (held for the payment of the lease on St Marks Building), Gateway Church held £58,519 in free reserves.

The Trustees would ideally like the church to hold reserves in the range of £49,290 (2 months unrestricted expenditure) to £98,581 (4 months unrestricted expenditure). The minimum being the – cost of winding the church up calculated with the current staff teams notice periods in mind. The maximum reserve would allow the church to go through times where reserves are needed to cover unexpected events or loss in income and/or take advantage of unforeseen opportunities.

The Gateway Trustees are pleased that the church has been able to build up their reserves to their target level in an unpredictable year. They recognise that the unrestricted expenditure level for the year is low and may rise, thus increasing target level of reserves, and so expect to continue to build the reveres as the spending of the church grows.

Risk Management

The Trustees and Elders of Gateway Church work together to review risk regularly, they seek to identify and manage the principal risks that the charity faces.

The Risk Management Policy identifies the Trustees and Elders risk attitude (where risk can be absorbed or where they are unwilling to accept risks). The risk register is kept up to date with new risks identified, details of controls in place and retained risk. The principal risks have been identified (listed below) by looking at the likelihood, impact, and attitude to each risk. The principal risks are discussed at Trustees’ meetings and actions identified to limit their impact.

The Trustees and Elders have identified the principal risks of Gateway Church as follows:

Principle Risks Risk appetite
Staff burnout - Staff overworking due to job roles with unclear boundaries
and expectations of congregation and leaders, desire to serve.		 Risk averse
Dispute amongst Staff- Challenging working environment, particularly for
younger staff. Blurred boundaries of being a 'family', serving the
congregation and being colleagues.		 Risk averse
Maintained loss of Letting income–Seen during Covid pandemic Risk equilibrium
Safeguarding incident Zero tolerance

Going Concern

Gateway Church has a strong, consistent level of regular donations from the church members, allowing a good cash flow through the year. The church has over the last few years diversified their

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Gateway Church Leeds

Year Ended 31st March 2021

Trustee's Annual Report

income by renting out St Mark’s building. Although this was limited in this financial period, the church hopes that income through the hire of the building will return to enable the continued support of their charitable activities.

At the time of preparing the accounts, Gateway Church Trustees believe the charity is able to continue as a going concern. The trustees continue to monitor the cash flow of the church closely through the year, but do not consider this to be a material uncertainty that would cast significant doubt on the church’s ability to continue as a going concern.

Volunteers

Gateway Church would like to recognise and thank the ongoing contribution of our members who volunteer to support the running of the church and make it the vibrant and cohesive community it is. We would like to give special thanks to John and Lesley Davy, who are both full-time volunteers who work alongside the staff team.

Structure, Governance and management

The trustees of the charity (listed above), who are also directors of the company observe the church’s obligation under company and charity law and set/monitor the salaries and the contract/working conditions of the employees. The trustees hold oversight over the budget and the risk management of the Church. There has been one member of the leadership team attending the Trustees meetings in the interest of effective communication. Trustees are voted in on an annual basis.

Gateway Church is a member of the Evangelical Alliance and partner with Christ Central Churches. The memorandum and Articles of Association determine the terms of office of the trustees and members (Eldership) of the church. Trustees are elected or re-elected by the membership (Elders) at the AGM. Induction and training are available for new trustees.

The Charity’s legal status is that of a Company Limited by Guarantee and is governed by the Company’s Articles of Association.

The trustees who served the charity during the period were as follows: Steve Hackshaw (Chair), Tim Claydon, Wills Crump, Amie Sinclair and Jon Nelson. Ciaran Forde is appointed as acting Company Secretary.

The Church was managed on a day-to-day basis by Elders consisting of Chris Frost (Lead Elder), Sam Evans, David Cole, David Lloyd and Timothy Green. Chris Frost, Sam Evans, and David Cole were employed full time. The trustees hold an agreed delegation of roles to the Senior management team which includes the Elders on Staff and the Finance Manager. The Lead Elder and Finance Manager report monthly to the Trustees who endeavour to meet quarterly through the year. The Eldership team were supported by a part-time Finance Manager (Lizzy Bird), a part-time Communications Manager (Sarah Woodger), a full time Administration Assistant (Bethan Green) a part time Children and Families worker (Amy Sprenger) and a part-time Youth Worker (Joseph Williams). The team were supported by many volunteer personnel from the church organisation.

The Elders continue to carry the primary responsibility for the church.

Approved by the Trustees

Approved by the Trustees
Steve Hackshaw
Name of Trustee: ________
Singed on behalf of the Trustees: ________
Date of approval: ________
08/12/2021

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Gateway Church Leeds

Year Ended 31st March 2021

Trustee's Annual Report

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Gateway Church

Year Ended 31st March 2021

Independent Examiners Report

I report to the trustees on my examination of the financial statements of Gateway Church Leeds ('the charity') for the year ended 31 March 2021.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements 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 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.

Nigel Wyatt BSC FCA Date: 09/12/2021 Independent Examiner 125 Main Street Garforth Leeds LS25 1AF

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Gateway Church

Year Ended 31st March 2021

Statement of Financial Activities and Income and Expenditure Account

2021 2020
Unrestricted Restricted Total Total
Funds Funds Funds Funds
Note £ £ £ £
Income
Donations and legacies 323,209 63,040 386,249 315,443
Charitable activities 2 1,474 - 1,474 14,225
Activities for generating income (55) - (55) 43,557
Other Income 1 333 334 77
────────── ────────── ────────── ──────────
Total income 324,629 63,373 388,002 373,302
────────── ────────── ────────── ──────────
Expenditure
Expenditure on charitable activities 3 285,501 82,864 368,366 361,186
Cost of Generating Funds 4 321 - 321 1,605
Governance Costs 5 9,922 - 9,922 10,478
────────── ────────── ────────── ──────────
Total expenditure 295,744 82,864 378,608 373,269
────────── ────────── ────────── ──────────
────────── ────────── ────────── ──────────
Net income and net movement in funds 28,885 (19,491) 9,394 32
────────── ────────── ────────── ──────────
Net income and net movement in funds
Total funds brought forward 14 40,350 31,894 72,244 72,212
Transfers 14 (15) 15 - -
────────── ────────── ────────── ──────────
Total funds carried forward 14 69,220 12,418 81,638 72,244
────────── ────────── ────────── ──────────

All income and expenditure derive from continuing activities.

The statement is a combined Statement of Financial Activities and Income and Expenditure Account for the purposes of meeting both companies act and charity SORP reporting requirements.

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Gateway Church

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Statement of Financial Position

2021 2020
Note £ £
Fixed assets
Tangible fixed assets 11 9,750 23,586
Current assets
Debtors 12 5,945 6,066
Cash at bank and in hand 70,298 47,406
────────── ──────────
76,243 53,472
Creditors: amounts falling due within one year 13 4,355 4,814
────────── ──────────
Net current assets 71,888 48,658
────────── ──────────
Total assets less current liabilities 81,638 72,244
────────── ──────────
Net assets 15 81,638 72,244
────────── ──────────
Funds of the charity
Restricted funds 14 12,418 31,894
Unrestricted funds 14 69,220 40,350
────────── ──────────
Total charity funds 14 81,638 72,244
────────── ──────────

Directors Responsibilities

The Directors are satisfied that for the year ended on 31st March 2021 the charitable company was entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 and that no member or members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Act. However, In accordance with section 145 of the Charities Act 2011, the accounts have been examined by an Independent Examiner.

The Directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2015).

Steve Hackshaw

Name of director: Steve Hackshaw ─────────────────────────────────────────────────── Signed on behalf of the directors: ─────────────────────────────────────────────────── Date of approval: 08/12/2021

───────────────────────────────────────────────────

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Gateway Church

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Notes to the Financial Statements

Basis of Preparation

The finical statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities Financial Reporting Standards applicable in the UK and Republic of Ireland (Charities SORP 2019 FRS 102) and the Charities Act 2011.

Assessment of Going Concern

Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.

Fund Accounting

Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for a specific purpose. Some regular donations from church members have been designated for the lease payment on the St Marks building and are set aside in a building fund for this use.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or the term of specific appeal, often know as a ‘special offering’ in the church.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Incoming Resources

All incoming resources are recognised once the charity has entitlement to the resources. It is probable that the resources will be received, and the monetary value of incoming resources can be measured with sufficient reliability.

• All voluntary income from members of the church are recognised as donations and are included in full, with associated Gift Aid receivable in the Statement of Financial Activities.

• Grants where entitlement is not conditional on the delivery of specific performance by the charity are recognised when the charity becomes unconditionally entitled to the grant.

• Income resources from charitable trading activities such as the letting of St Mark’s building are accounted for when invoices are drawn up (as the point of entitlement).

• Donated services and facilities are included at the value to the charity where this can be quantified.

• Gifts in Kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.

• Volunteer time, the value of voluntary support for the work of the church is not included in the accounts but is described in the Trustees annual report.

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Gateway Church

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Notes to the Financial Statements

Resources expended

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Governance Costs

Include costs of the preparation and examination of statutory accounts, the costs of the trustees' meetings and cost of any legal advice to trustees on governance or constitutional matters.

Liability Recognition

Abilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Tangible fixed assets

All assets costing more than £500 are capitalised and at historic cost. Fixed assets are stated at cost less accumulated depreciation. Depreciation is charged on furniture and equipment which is written off on a straight-line basis over the estimated useful live of the asset.

Equipment: Between 3 and 5 years

Pensions

The charity operates a defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.

Operating Leases

Rental charges payable under operating leases are charged on a straight line basis over the terms of the lease.

Taxation

The charity is exempt from tax on its charitable activities.

Legal Status of the Charity

The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

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Notes to the Financial Statements

**2 ** Analysis of Income
Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Donations and legacies
Donations 227,795 53,743 281,538
Gift Aid 51,356 9,297 60,653
Grants 44,059 - 44,059
────────── ────────── ──────────
323,209 63,040 386,249
Charitable activities
Activities & Events 1,474 - 1,474
Church Weekend Away - - -
Secondment to Share Jesus International - - -
────────── ────────── ──────────
1,474 - 1,474
Activities for generating income
St Marks Building Lettings (55) - (55)
Vodafone Mast Rental - - -
────────── ────────── ──────────
(55) - (55)
Other income
Reimbursed Expenses - 333 333
Bank Interest 1 - 1
────────── ────────── ──────────
1 333 334
────────── ────────── ──────────
Total Income 324,629 63,373 388,002
────────── ────────── ──────────

During the year £30,077.54 of govement grants were received during the year from the governments covid-19 Job Retention Scheme. All conditions and requirements of the grants were satisfied during the year.

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Notes to the Financial Statements

2 Analysis of Income (Continued)

Analysis of Income(Continued)
Unrestricted Restricted Total Funds
Funds Funds 2020
£ £ £
Donations and legacies
Donations 227,883 21,671 249,554
Gift Aid 57,724 2,882 60,606
Grants - 5,283 5,283
────────── ────────── ──────────
285,607 29,836 315,443
Charitable activities
Activities & Events 716 7,545 8,261
Church Weekend Away 2,728 944 3,673
Secondment to Share Jesus International 2,291 - 2,291
────────── ────────── ──────────
5,735 8,489 14,225
Activities for generating income
St Marks Building Lettings 40,557 - 40,557
Vodafone Mast Rental 3,000 - 3,000
────────── ────────── ──────────
43,557 - 43,557
Other income
Reimbursed Expenses 77 - 77
────────── ────────── ──────────
77 - 77
────────── ────────── ──────────
Total Income 334,977 38,325 373,302
────────── ────────── ──────────

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Notes to the Financial Statements

3 Expenditure on charitable activities by fund type

Expenditure on charitable activities by fund type
Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Administration 4,886 - 4,886
Asset Depreciation 15,014 - 15,014
Building Lease 30,239 - 30,239
Children's Working 721 - 721
Conferences & Training 5,978 - 5,978
Connect Teams 30 - 30
Evangelism 1,478 - 1,478
Events - - -
FC Gateway - 90 90
Giving 34,879 5,582 40,461
Impact Team, Interns & Volunteer Expenses 369 - 369
Internations in Leeds - - -
Life Groups 5 - 5
Meetings 839 - 839
Other Expenditure & Contingency 4,348 - 4,348
PA Equipment & Maintenance 729 - 729
Social Action 34 - 34
Special Offering - 74,842 74,842
St Marks Running Costs 14,122 2,350 16,472
Staff Costs 169,007 - 169,007
Staff Expenses 1,585 - 1,585
Students - - -
Worship 928 - 928
Youth Work 311 - 311
────────── ────────── ──────────
285,501 82,864 368,366
────────── ────────── ──────────

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Notes to the Financial Statements

3 Expenditure on charitable activities by fund type (Continued)

Unrestricted Restricted Total Funds
Funds Funds 2020
£ £ £
Administration 4,625 - 4,625
Asset Depreciation 14,885 - 14,885
Building Lease 30,239 - 30,239
Children's Working 1,514 - 1,514
Conferences & Training 7,807 9,456 17,263
Connect Teams 32 - 32
Evangelism 4,838 1,354 6,192
Events 3,358 2,360 5,718
FC Gateway - 2,237 2,237
Giving 27,612 3,488 31,100
Impact Team, Interns & Volunteer Expenses 522 - 522
Internations in Leeds 604 - 604
Life Groups 14 - 14
Meetings 3,791 - 3,791
Other Expenditure & Contingency 4,113 - 4,113
Social Action 748 - 748
Special Offering - 1,538 1,538
St Marks Running Costs 21,784 6,421 28,205
Staff Costs 194,123 1,500 195,623
Staff Expenses 5,820 - 5,820
Students 614 998 1,612
Worship 999 - 999
Youth Work 831 2,962 3,793
────────── ────────── ──────────
328,874 32,312 361,186
────────── ────────── ──────────
Cost of Generating Funds
Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Lettings Expenditure 321 - 321
────────── ────────── ──────────
321 - 321
────────── ────────── ──────────
Unrestricted Restricted Total Funds
Funds Funds 2020
£ £ £
Lettings Expenditure 1,605 - 1,605
────────── ────────── ──────────
1,605 - 1,605
────────── ────────── ──────────

4 Cost of Generating Funds

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Notes to the Financial Statements

5 Governance Costs

Governance Costs
Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Insurance Costs 8,696 - 8,696
Legal & Professional Fees 1,226 - 1,226
────────── ────────── ──────────
9,922 - 9,922
────────── ────────── ──────────
Unrestricted Restricted Total Funds
Funds Funds 2020
£ £ £
Insurance Costs 8,300 - 8,300
Legal & Professional Fees 2,178 - 2,178
────────── ────────── ──────────
10,478 - 10,478
────────── ────────── ──────────

6 Volunteers

The church benefits greatly from the voluntary contributions of time and money by its formal members and regular attendees. Please refer to the trustee's report for further detail about volunteer contributions in the organisation.

7 Donated goods, facilities and services

The total equipment which was donated to the charity that has been recognised in the year as a donated gift and asset was £0 (2020: £2,470).

During the year due to the covid-19 pandemic two employees voluntarily took a pay cut for a temporary period of time due to the uncertain financial situation facing the church at the start of the pandemic. This has been recognised as a gift of service to the church of £2,634.30 (2019: £0)

Over three tones of clothes, furniture and equipment were donated to the church to be sent out to Zimbabwe. Due to the nature of the donations, the inability to reasonably value and the redistribution mean the donations have not been recognised as a gift in kind during the year.

8 Independent examination fees

Fees payable to the independent examiner for:

2021 2020 £ £ Independent examination and preparation of the financial 1,200 1,380 statements

18

Gateway Church

Year Ended 31st March 2021

Notes to the Financial Statements

9 Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

2021 2020
£ £
Wages and salaries 144,479 163,224
Social security costs 11,770 14,128
Employer contributions to pension plans 8,775 9,184
Employee Gifted Salary Reduciton (Gift In Kind) 2,634 -
────────── ──────────
167,658 186,536
────────── ──────────
Self Employed Contractors 1,348 9,087
────────── ──────────
169,007 195,623
────────── ──────────

The average head count of employees during the year was as follows:

2021 2020
Average Head Count 8 7

No employee received employee benefits of more than £60,000 during the year was as follows:

2021 2020
More than £60,000 0 0

The Charity also utilised the services of some self employed contractors during the year.

Key Management Personnel

The charity considers its key management personnel to be the Trustees and the Eldership team. The Eldership team is made up of three staff members and two volunteers. The total employee benefits received by key management were as follows:

2021 2020
£ £
Key management personnel employee benefit 118,249 129,392

19

Gateway Church

Year Ended 31st March 2021

Notes to the Financial Statements

10 Trustee remuneration and expenses

All Trustees are active members of Gateway Church, and are in this way beneficiaries of the charitable acts that the church provides. No Trustees or related party was in receipt of any benefits from the charity beyond that of any other church member during the financial period. No remuneration was made to a Trustees/ Directors or any persons connected with them during the financial period. No expenses incurred or material transactions took place between the charity and a trustee or any person connected with them.

During the year the total aggregated donations made to the charity by the trustee's during the year was £33,929 (2020: £31,026).

11 Tangible fixed assets

Tangible fixed assets
Equipment Total
£ £
Cost
At 1 April 2020 71,982 71,982
Additions 1,178 1,178
────────── ──────────
73,160 73,160
────────── ──────────
Depreciation
At 1 April 2020 48,396 48,396
Charge for this year 15,014 15,014
────────── ──────────
63,410 63,410
────────── ──────────
Carrying amount
At 31 March 2021 9,750 9,750
────────── ──────────
At 31 March 2020 23,586 23,586
────────── ──────────
Debtors
2021 2020
£ £
Trade Debtors 811 1,626
Accrued Income 5,134 4,441
────────── ──────────
5,945 6,066
────────── ──────────
Creditors: amounts falling due within one year
2021 2020
£ £
Accruals 1,200 1,380
Other Tax and Social Security 3,155 3,434
────────── ──────────
4,355 4,814
────────── ──────────

12 Debtors

13 Creditors: amounts falling due within one year

20

Gateway Church

Year Ended 31st March 2021

Notes to the Financial Statements

14 Analysis of Charitable Funds

Unrestricted Funds

Unrestricted Funds
1 Apr 2020 Income Expenditure Transfers 31 Mar 2021
£ £ £ £ £
Unrestricted
General funds 34,885 300,818 (267,421) (15) 68,269
Designated
Building Fund - St Marks Lease
payments		 5,465 23,810 (28,324) - 951
────────── ────────── ────────── ────────── ──────────
Total 40,350 324,628 (295,744) (15) 69,220
────────── ────────── ────────── ────────── ──────────
Restricted Funds
1 Apr 2020 Income Expenditure Transfers 31 Mar 2021
£ £ £ £ £
FIAM Appeal 25 7,540 (6,385) - 1,179
Woodhouse community Special
Offering		 19,915 9,179 (27,688) - 1,407
Safe Haven Academy Uganda - 31,232 (31,232) - -
Hope Offering for Christ Central
Africa		 - 9,537 (9,537) - -
St Marks Ground Special Offering 11,405 - (2,350) - 9,055
St Marks Wedding List 692 - - - 692
Student weekend Away - - - - -
Church Weekend Special Offering - - - - -
Make Lunch Grant 121 - - - 121
FC Gateway (478) 553 (90) 15 -
Live@ St Marks Festival 213 - - - 213
Marriage Course - - - - -
Mums and Tots Group - - - - -
Pastoral Giving - 5,333 (5,582) - (250)
Devoted Festival - - - - -
Carol service collection - - - - -
Leaders Training - - - - -
Cass Ms - - - - -
Other funds (balancing figure) - - - - -
────────── ────────── ────────── ────────── ──────────
31,893 63,373 (82,864) 15 12,418
────────── ────────── ────────── ────────── ──────────
────────── ────────── ────────── ────────── ──────────
Total Funds 72,243 388,002 (378,608) - 81,638
────────── ────────── ────────── ────────── ──────────

21

Gateway Church

Year Ended 31st March 2021

Notes to the Financial Statements

14 Analysis of Charitable Funds (continued)

Unrestricted Funds

Unrestricted Funds
1 Apr 2019 Income Expenditure Transfers 31 Mar 2020
£ £ £ £ £
Unrestricted
General funds 47,933 299,721 (310,719) (2,050) 34,885
Designated
Building Fund - St Marks Lease
payments		 3,449 35,256 (30,239) (3,000) 5,465
────────── ────────── ────────── ────────── ──────────
Total 51,382 334,977 (340,958) (5,050) 40,350
────────── ────────── ────────── ────────── ──────────
Restricted Funds
1 Apr 2019 Income Expenditure Transfers 31 Mar 2020
£ £ £ £ £
FIAM Appeal 1,250 313 (1,538) - 25
Woodhouse community Special
Offering		 - 19,915 - - 19,915
St Marks Ground Special Offering 19,376 - (7,971) - 11,405
St Marks Wedding List 742 - (50) - 692
Student weekend Away - 630 (998) 368 -
Church Weekend Special Offering (1,015) 3,826 (2,811) - -
Make Lunch Grant - 5,283 (5,162) - 121
FC Gateway 34 1,725 (2,237) - (478)
Live@ St Marks Festival 443 - (230) - 213
Marriage Course - 566 (881) 315 -
Mums and Tots Group - 125 (243) 117 -
Pastoral Giving - 788 (788) - -
Devoted Festival - 1,184 (2,360) 1,176 -
Carol service collection - 203 (400) 197 -
Leaders Training - 340 (2,785) 2,445 -
Cass Ms - 3,000 (3,120) 120 -
Other Imaterial funds - 428 (740) 312 -
────────── ────────── ────────── ────────── ──────────
20,830 38,325 (32,312) 5,050 31,894
────────── ────────── ────────── ────────── ──────────

22

Gateway Church

Year Ended 31st March 2021

Notes to the Financial Statements

Fund Descriptions

Building Fund - St Marks Lease payments

Donations made to contribute to the cost of the St Marks Lease payments, upkeep and maintenance of St Marks building and grounds, owned by Gateway Buildings Trust but leased to Gateway Church

FIAM – Faith in Action Ministries

A Charity in India, who run a school, churches and outreach projects. Funds have been raised to meet specific needs of the charity from time to time. Members of staff and church members have visited the project.

Woodhouse Community Special Offering

Funds were raised for local outreach. This is to be spent in the coming year as a small grant making scheme offered to local charities, businesses and individuals seeking to benefit the local community in line with our charitable objectives.

Safe Haven Academy Uganda

Donations were raised to fund the building of Safe Haven Academy in Agago District, Northern Uganda. This secondary school is being built by a Ugandan charity called Amazing Children Education Foundation, thier vision is to give education to over 250 young people in the Agago District of Uganda.

Hope Offering for Christ Central Africa

An emergancy appeal was made through Christ Central Churches for their churches in Africa who were experiencing hardship due to the cercustances of the pandemic. Money raised was passed on to Christ Central Churches (Registered Charity No. 1151447) to support thier churches across Africa.

St Marks Ground Special Offering

Funds were raised to renovate the grounds and building of St Marks, including obtaining planning position for the cost of applying for grants.

St Marks ‘Wedding list’

Funds were raised for the furnishing and maintaining the interior of St Marks Church when the church first moved into the building.

Student Weekend Away

Contributions toward food and accommodation of an annual student weekend away.

Church Weekend Away

Donations taken to raise funds to cover the cost of food and accommodation at the bi-annual Church weekend away.

Make Lunch Grant

Grant given by Leeds Community Foundation as part of their Healthy Holiday Grant Scheme to provide lunches for families during the school holidays. The grant was topped up by £400 by Tesco Centenary Grant scheme to anyone running the Make Lunch program.

23

Gateway Church

Year Ended 31st March 2021

Notes to the Financial Statements

FC Gateway

Funds raised as subs for the football team for the pitch and changing room hire.

Live@St Marks Festival

Funds raised at a live music event held at the church called Live@ St Marks.

Devoted Festival

Contributions toward food and tickets to the Annual Christ Central Camping Festival.

Cass Ms

The Finance Manager personal contribution towards Fees of a Masters Course in Charity Accounting.

Restricted Funds in deficit

Pastoral care is a restricted fund in deficit. The trustees have confirmed that resources from unrestricted reserves will be used to meet the obligations of the restricted fund if required.

15 Analysis of net assets between funds

Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Tangible Fixed Assets 9,750 - 9,750
Current Assets 63,825 12,418 76,243
Creditors less than 1 year (4,355) - (4,355)
────────── ────────── ──────────
69,220 12,418 81,638
────────── ────────── ──────────
Unrestricted Restricted Total Funds
Funds Funds 2020
£ £ £
Tangible Fixed Assets 23,586 - 23,586
Current Assets 21,579 31,894 53,472
Creditors less than 1 year (4,814) - (4,814)
────────── ────────── ──────────
40,350 31,894 72,244
────────── ────────── ──────────

24

Gateway Church

Year Ended 31st March 2021

Notes to the Financial Statements

16 Operating lease commitments

The total future minimum lease payments under operating leases are as follows:

2021 2020
£ £
Not later than 1 year 28,332 28,332
Later than 1 year and not later than 5 years 141,660 141,660
Later than than 5 years 283,320 311,652
───────── ─────────
453,312 481,644
───────── ─────────

The operating lease is held with Gateway Building Trust for the use of the St Mark's building on a 20 year agreement from the point of signing.

17 Contingent Liabilities

Gateway Church has given a limited guarantee against the bank loan In Gateway Buildings Trust. The guarantee states that Gateway Church will be liable to repay all the obligations of the Gateway Buildings Trust loan up to an amount of £420,000 if the trust is unable to meet the loan repay requirements.

18 Gateway Building Trust

Gateway Building Trust (Charity Registration Number 1122411 and Company Registration Number 06459552) exists in part to provide buildings for Gateway Church to achieve this aim, St Mark's Church, Leeds was purchased ln 2008.

During the year the charity made three donations in kind to Gateway Building Trust. These included the donation of covering the charity's independent examination fees, clock tower repair costs and bike rack sufficing maintenance expenditure. The total of this donation amounts to £2,866.

25