2022-03-31-accounts - Gateway Church

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Registered Charity no. 1087764 Registered Company no. 04158075

Gateway Church (Company Limited by Guarantee)

Trustees Annual Report and Accounts Year Ended 31st March 2022

Gateway Church

Year Ended 31st March 2022

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 2022

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 Resigned 09/03/2022 Mrs Anna Crump Appointed 09/03/2022 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

Gateway Church Leeds

Year Ended 31st March 2022

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 New Frontiers 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 three in 2022, 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 relieve aged persons and persons in conditions of need, hardship, sickness or distress.
• To advance education whether of children or of adults

Gateway Church Leeds

Year Ended 31st March 2022

Trustee's Annual Report

2021/2022 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.

Chris Frost, Lead Elder at Gateway church, presented the following objectives, outside its usual operations, within this financial year:

1. To assist in the recovery from Covid-19.

2. To transition to 3 physical Sunday gatherings from March 2022.

3. To raise finance for the renovation of the entrance area of St Mark’s.

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 2021/2022 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 and smaller ‘Life Groups’ are the main way Gateway Church seeks to outwork this element of the vision. Adjusting to Covid restrictions, Sunday gatherings and groups were offered online, in-person and/or hybrid where appropriate. Gateway continues to keep a YouTube presence, with 86 new videos posted and 9,300 views this financial year.

That impacts Woodhouse.

Following the Love Woodhouse program, which provided over two thousand more food parcels, we went on to open the weekly Community Café, seeing on average 19 people served each session. We also started a new food provision for the local homeless, and re-launched the North West Leeds Foodbank and Chill Zone (Friday youth club).

That impacts the city.

Gateway held a Festive fun day, Carol concerts, a Good Friday Passover meal and art exhibition, and an in-person Alpha course. We also continued our Fuel Bank and received a School’s Welcome accreditation and several school visits. We also continued to financially support local partner organisations; Leeds Faith in Schools, Kids Klub, CAP, Unity in Poverty Action, NWL Foodbank, TLG, Transformations Leeds, and The Vine Contact Centre.

Gateway Church Leeds

Year Ended 31st March 2022

Trustee's Annual Report

That impacts the world.

We continue to hear great news following the financial support for the Safe Haven Academy School with teaching starting in January 2022.

We continued our partnership with churches in Ukraine, following the war, with financial gifts and numerous prayer meetings.

The specific objectives for 2021/2022 were fulfilled in the following ways:

1. To assist in the recovery from Covid-19.

Gateway conducted a give-away of an estimated tonne of household items, is initiating a holiday hunger program for Summer 2022, is running a fuel bank, Foodbank, and initiating an early intervention mentoring scheme.

2. To transition to 3 physical Sunday gatherings from March 2022.

Complete, with 3 new leadership teams established, meeting at 10 am, 11:30 am, and 4 pm most Sundays.

3. To raise finance for the renovation of the entrance area of St Mark’s.

Over £20,000 has been raised for this donated to Gateway Building Trust and planning permission gained to start the renovation work.

Future Plans

Gateway Church plans to continue to fulfil its vision statement within the cultural values it holds into 2022/2023. Given the huge transition of going to three gatherings and the initiation of several new programs, future plans for this year are more reserved but include

Initiating new training groups (Growth Groups) for church members in November.
Holding a special offering towards our growing youth group and continuing our service in the Woodhouse Community.
Sending Chris Frost to serve other Christ Central churches with more of his staff time.
Extending our Eldership team and recognising Deacons in the church leadership.

Gateway Church Leeds

Year Ended 31st March 2022

Trustee's Annual Report

Financial Review

At the end of the financial year Gateway Church finished with a deficit of £14,630. The closing balance for the year to 31st March 2022 was £67,008.

Gateway Church is principally funded by donations from its church members and private individuals, accounting for £265,800 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. We were fortunate to continue to receive discretionary grants 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 also generously gave to connected churches and Christian organisations in India, Northern Uganda, and Ukraine as different needs were witnessed through covid, flooding, and war.

Church members have donated £20,721 towards to renovation and redevelopment of the outside of the St Marks building, owned by the associated charity, ‘Gateway Buildings Trust’ but is the home of the church and a base for the church serving the local community of Woodhouse. Some members’ regular donations are designated to a ‘Building Fund’ which pays for the lease of St Mark’s Church, these donations continued through the year.

As the nation moved out of the Covid pandemic, the church returned to in-person gatherings, in smaller groups, then the church transitioned to 3 physical Sunday gatherings from March 2022. During this time the church assisted the local community in the recovery from Covid-19; is running a fuel bank, Foodbank, and Community café.

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, by 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 Safe Haven Academy in Northern Uganda (2020:£31,232), Faith in Action Ministries in India (2017: £23,266), St Mark’s Grounds (2018: £23182), and Woodhouse Community grant scheme (2019: £19,915). This year the special offering was fundraised for the renovation of the entrance area of St Mark’s. This has been donated to Gateway Building Trust (Charity number 1122411) and planning permission gained to start the renovation work.

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 Ukraine Appeal to support Christ Central Churches in Ukraine at the start of the war) are recorded as restricted income, to ensure it is accounted for and correctly spent.

Gateway Church Leeds

Year Ended 31st March 2022

Trustee's Annual Report

Reserves Policy

Gateway Church held £64,321 in unrestricted funds at the end of March 2022. Once accounting for fixed assets and the designated fund’s Gateway Church held £58,673 in free reserves.

The Trustees would ideally like the church to hold reserves in the range of £54,922 (2 months unrestricted expenditure) to £109,845 (4 months unrestricted expenditure). The minimum is the cost of winding the church up – calculated with the current staff team 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 Trustees recognise that the current level of reserves held by the church is at the lower end of their target level. The Trustees consider the next financial year to be a time where reserves may be required for the resourcing of the church’s mission and anticipate that the reserves level will not increase in the next year. They aim to build the reserves in the future as the church grows in membership and therefore with increased expenditure.

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.

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
Holding inadequate reserves – setting a deficit budget the trustees expect to eat into the reserves during this financial year	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 throughout the year. The church has over the last few years diversified its 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 throughout 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.

Ethical Investment Policy

Gateway church does not hold investments, but when they choose to invest their money (for example when choosing a bank, pension scheme, or contractor) the church trustees review the ethical impact that the organisation has as well as considering the cost and practicalities of the options before them.

Gateway Church Leeds

Year Ended 31st March 2022

Trustee's Annual Report

Ecological Awareness

Following our Climate Emergency Declaration in November 2020, the church's eco-team completed its report in June 2021 with recommendations for the Elders and Trustees, in terms of building, land, lifestyle, community engagement and worship/teaching. These were all accepted, the most significant in the short-term being changes in various consumables. Since existing supplies had to be used up, changes have been made gradually. The youth group plan to set up a refill station at the church that will sell local food and domestic products, and reduce plastic on consumables.

Working with Gateway Buildings Trust the church looks to improve the graveyard around the church. A feasibility study of restoring it as a nature area was requested by Trustees, one outcome of which was a professional Preliminary Ecological Appraisal, fully funded by a grant from the Leeds Inner North West Community Committee. This confirmed the potential of the site. In October 2021, a substantial grant application to carry out substantial renovation of the woodland area was made to the Faith New Deal fund. Unfortunately, after a long delay this was rejected. We continue to explore ways to take this plan further.

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 Trustee’s 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 partners 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. Anna Crump is appointed as acting Company Secretary but does not hold a position on the board of trustees. The board recognises that there are long-standing Trustees, due to the key role they play on the board of trustees with financial and legal sector experience, the board have agreed to retain their position on the trustee board, beyond the typical length of service. The board is continually looking to expand and develop its diversity and experience.

Gateway Church Leeds

Year Ended 31st March 2022

Trustee's Annual Report

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, and Sam Evans were employed full-time during this financial year, and David Cole was employed on a part-time basis. The trustees held an agreed delegation of roles to the Senior Management team which included the Elders on Staff and the Finance Manager, Lizzy Bird. The Lead Elder and Finance Manager reported monthly to the Trustees who met quarterly. The Eldership team was supported by a part-time Finance Manager (Lizzy Bird), a part-time Communications Manager (Sarah Woodger), a part-time Administration Assistant (Bethan Green) a part-time Children and Families worker (Amy Sprenger), and a part-time Youth Worker (Hannah Clark). The team was supported by many volunteers who are formal members or regular attendees of the church.

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

Approved by the Trustees

Steve Hackshaw

Name of Trustee: _____ Singed on behalf of the Trustees: _____ 08/11/2022 Date of approval: ________

Gateway Church Leeds

Year Ended 31st March 2022

Trustee's Annual Report

Gateway Church

Year Ended 31st March 2022

Independent Examiners Report

I report to the trustees on my examination of the financial statements of Gateway Church ('the charity') for the year ended 31 March 2022.

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:

accounting records were not kept in respect of the charity as required by section 130 of the Act; or
the financial statements do not accord with those records; or
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: 08/11/2022 Independent Examiner 125 Main Street Garforth Leeds LS25 1AF

Gateway Church

Year Ended 31st March 2022

Statement of Financial Activities and Income and Expenditure Account

			2022			2021
		Unrestricted	Restricted	Total		Total
		Funds	Funds	Funds		Funds
	Note	£	£	£		£
Income
Donations and legacies		308,558	30,649	339,207		386,249
Charitable activities		3,383	-	3,383		1,474
Activities for generating income		11,432	-	11,432	-	55
Other Income		8	-	8		334
		`──────────`	`──────────`	`──────────`		`──────────`
Total income	2	323,381	30,649	354,030		388,002
		`──────────`	`──────────`	`──────────`		`──────────`
Expenditure
Expenditure on charitable activities	3	316,960	39,125	356,085		368,366
Cost of generating funds	4	2,054	-	2,054		321
Governance costs	5	10,521	-	10,521		9,922
		`──────────`	`──────────`	`──────────`		`──────────`
Total expenditure		329,535	39,125	368,660		378,608
		`──────────`	`──────────`	`──────────`		`──────────`
		`──────────`	`──────────`	`──────────`		`──────────`
Net income and net movement in funds		(6,154)	(8,476)	(14,630)		9,394
		`──────────`	`──────────`	`──────────`		`──────────`
Net income and net movement in funds
Total funds brought forward	14	69,220	12,418	81,638		72,244
Transfers	14	1,255	(1,255)	-		-
		`──────────`	`──────────`	`──────────`		`──────────`
Total funds carried forward	14	64,321	2,687	67,008		81,638
		`──────────`	`──────────`	`──────────`		`──────────`

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.

Gateway Church

Year Ended 31st March 2022

Statement of Financial Position

		2022	2021
	Note	£	£
Fixed assets
Tangible fixed assets	11	5,648	9,750
Current assets
Debtors	12	12,191	5,945
Cash at bank and in hand		54,776	70,298
		`──────────`	`──────────`
		66,968	76,243
Creditors: amounts falling due within one year	13	5,608	4,355
		`──────────`	`──────────`
Net current assets		61,360	71,888
		`──────────`	`──────────`
Total assets less current liabilities		67,008	81,638
		`──────────`	`──────────`
Net assets	15	67,008	81,638
		`──────────`	`──────────`
Funds of the charity
Restricted funds	14	2,687	12,418
Unrestricted funds	14	64,321	69,220
		`──────────`	`──────────`
Total charity funds	14	67,008	81,638
		`──────────`	`──────────`

Directors Responsibilities

The Directors are satisfied that for the year ended on 31st March 2022 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).

Name of director:	Steve Hackshaw
	───────────────────────────────────────────────────
Signed on behalf of the directors:
	───────────────────────────────────────────────────
Date of approval:	08/11/2022
	───────────────────────────────────────────────────

Gateway Church

Year Ended 31st March 2022

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.

Investment Income is included in the accounts when receivable.

Gateway Church

Year Ended 31st March 2022

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

Liabilities 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.

Gateway Church

Year Ended 31st March 2022

Notes to the Financial Statements

Analysis of Income
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2022
	£	£	£
Donations and legacies
Donations	238,523	27,277	265,800
Gift Aid	54,002	1,372	55,374
Grants	16,033	2,000	18,033
	`──────────`	`──────────`	`──────────`
	308,558	30,649	339,207
Charitable activities
Activities & Events	3,383	-	3,383
	`──────────`	`──────────`	`──────────`
	3,383	-	3,383
Activities for generating income
St Marks Building Lettings	11,432	-	11,432
	`──────────`	`──────────`	`──────────`
	11,432	-	11,432
Other income
Reimbursed Expenses	-	-	-
Bank Interest	8	-	8
	`──────────`	`──────────`	`──────────`
	8	-	8
	`──────────`	`──────────`	`──────────`
Total Income	323,381	30,649	354,030
	`──────────`	`──────────`	`──────────`

During the year £5,645.35 (2021: £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.

Gateway Church

Year Ended 31st March 2022

Notes to the Financial Statements

*Analysis of Income(Continued)***
	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
	`──────────`	`──────────`	`──────────`
	1,474	-	1,474
Activities for generating income
St Marks Building Lettings	(55)	-	(55)
	`──────────`	`──────────`	`──────────`
	(55)	-	(55)
Other income
Reimbursed Expenses	-	333	333
Bank Interest	1	-	1
	`──────────`	`──────────`	`──────────`
	1	333	334
	`──────────`	`──────────`	`──────────`
Total Income	324,629	63,373	388,002
	`──────────`	`──────────`	`──────────`

Gateway Church

Year Ended 31st March 2022

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	2022
	£	£	£
Administration	7,423	-	7,423
Asset Depreciation	9,662	-	9,662
Building Lease	30,239	-	30,239
Children's Working	906	-	906
Conferences & Training	5,737	-	5,737
Connect Teams	-	-	-
Evangelism	2,549	-	2,549
Events	268	-	268
FC Gateway	-	-	-
Giving	31,918	10,162	42,080
Impact Team, Interns & Volunteer Expenses	-	-	-
Internations in Leeds	-	-	-
Life Groups	156	-	156
Meetings	2,305	-	2,305
Other Expenditure & Contingency	3,762	-	3,762
PA Equipment & Maintenance	140	-	140
Social Action	1,111	-	1,111
Special Offering	-	28,963	28,963
St Marks Running Costs	25,257	-	25,257
Staff Costs	188,700	-	188,700
Staff Expenses	5,065	-	5,065
Students	69	-	69
Worship	931	-	931
Youth Work	762	-	762
	`──────────`	`──────────`	`──────────`
	316,960	39,125	356,085
	`──────────`	`──────────`	`──────────`

Gateway Church

Year Ended 31st March 2022

Notes to the Financial Statements

3 Expenditure on charitable activities by fund type (Continued)

		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
	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
		`──────────`	`──────────`	`──────────`
4	Cost of generating funds
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2022
		£	£	£
	Lettings Expenditure	2,054	-	2,054
		`──────────`	`──────────`	`──────────`
		2,054	-	2,054
		`──────────`	`──────────`	`──────────`
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2021
		£	£	£
	Lettings Expenditure	321	-	321
		`──────────`	`──────────`	`──────────`
		321	-	321
		`──────────`	`──────────`	`──────────`

Gateway Church

Year Ended 31st March 2022

Notes to the Financial Statements

5 Governance costs

Governance costs
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2022
	£	£	£
Insurance Costs	9,248	-	9,248
Legal & Professional Fees	1,273	-	1,273
	`──────────`	`──────────`	`──────────`
	10,521	-	10,521
	`──────────`	`──────────`	`──────────`
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2021
	£	£	£
Insurance Costs	8,696	-	8,696
Legal & Professional Fees	1,226	-	1,226
	`──────────`	`──────────`	`──────────`
	9,922	-	9,922
	`──────────`	`──────────`	`──────────`

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 (2021: £2,470).

8 Independent examination fees

Fees payable to the independent examiner for:

2021 2020 £ £ Independent examination and preparation of the financial 1,260 1,200 statements

Gateway Church

Year Ended 31st March 2022

Notes to the Financial Statements

9 Staff costs

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

	2022	2021
	£	£
Wages and salaries	162,864	144,479
Social security costs	13,693	11,770
Employer contributions to pension plans	11,073	8,775
Employee gifted salary reduciton (Gift in kind)	-	2,634
	`──────────`	`──────────`
	187,631	167,658
	`──────────`	`──────────`
Self employed contractors	1,069	1,348
	`──────────`	`──────────`
	188,700	169,007
	`──────────`	`──────────`

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

	2022	2021
Average head count	8	8

Number of employee received employee benefits of more than £60,000 during the year was as follows:

More than £60,000

2022	2021
-	-

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:

	2022	2021
	£	£
Key management personnel employee benefit	125,272	118,249

Gateway Church

Year Ended 31st March 2022

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 £33,241 (2021: £33,929).

11 Tangible fixed assets

Tangible fixed assets
	Equipment	Total
	£	£
Cost
At 1 April 2021	73,160	73,160
Additions	5,561	5,561
	`──────────`	`──────────`
	78,721	78,721
	`──────────`	`──────────`
Depreciation
At 1 April 2021	63,410	63,410
Charge for this year	9,662	9,662
	`──────────`	`──────────`
	73,072	73,072
	`──────────`	`──────────`
Carrying amount
At 31 March 2022	5,648	5,648
	`──────────`	`──────────`
At 31 March 2021	9,750	9,750
	`──────────`	`──────────`
Debtors
	2022	2021
	£	£
Trade Debtors	4,598	811
Accrued Income	6,274	5,134
Other Debtors	1,319	-
	`──────────`	`──────────`
	12,191	5,945
	`──────────`	`──────────`

12 Debtors

Gateway Church

Year Ended 31st March 2022

Notes to the Financial Statements

13 Creditors: amounts falling due within one year

	2022	2021
	£	£
Accruals	2,099	1,200
Other Tax and Social Security	3,509	3,155
	`──────────`	`──────────`
	5,608	4,355
	`──────────`	`──────────`

14 Analysis of Charitable Funds

Unrestricted Funds

	1 Apr 2021	Income	Expenditure	Transfers	31 Mar 2022
	£	£	£	£	£
Unrestricted
General funds	68,269	297,146	(302,644)	1,550	64,321
Designated
Building Fund - St Marks Lease payments	951	26,235	(26,891)	(295)	-
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`
Total	69,220	323,381	(329,535)	1,255	64,321
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`
Restricted Funds
FIAM Appeal	1,179	5,576	(6,755)	-	-
Woodhouse community Special Offering	1,407	2,000	(2,907)	-	500
Safe Haven Academy Uganda	-	500	-	-	500
St Marks Ground Special Offering	9,055	20,721	(28,963)	(813)	-
St Marks Wedding List	692	-	-	(692)	-
Make Lunch Grant	121	-	-	-	121
FC Gateway	-	-	-	-	-
Live@ St Marks Festival	214	-	-	-	214
Pastoral Giving	(250)	-	-	250	-
Ukraine Appeal	-	1,852	(500)	-	1,352
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`
	12,418	30,649	(39,125)	(1,255)	2,687
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`
Total Funds	81,638	354,030	(368,660)	-	67,008
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`

Gateway Church

Year Ended 31st March 2022

Notes to the Financial Statements

14 Analysis of Charitable Funds (continued)

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
Make Lunch Grant	121	-	-	-	121
FC Gateway	(478)	553	(90)	15	-
Live@ St Marks Festival	213	-	-	-	213
Pastoral Giving	-	5,333	(5,582)	-	(250)
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`
	31,893	63,373	(82,864)	15	12,418
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`
Total Funds	72,243	388,002	(378,608)	-	81,638
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`

Gateway Church

Year Ended 31st March 2022

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

Funds were raised for local outreach, and grants were given from LCCT (registered charity no. 1096860) to support the local community with food during the Coivd pandemic. This year the activity included a food project called Love Woodhouse, in association with Caring Together in Woodhouse and Little London (registered charity no. 1138782), and setting up a 'cooking for the homeless' group providing food to Glen Garth Bed and Breakfast.

Safe Haven Academy Uganda

Donations were raised to fund the building of Safe Haven Academy in Agago District, Northern Uganda. This secondary school has been built by a Ugandan charity called Amazing Children Education Foundation, their vision is to give education to over 250 young people in the Agago District of Uganda. We continue to support the school as members of staff and church members visit the project.

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.

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.

Ukraine Appeal

Funds collected and passed on to Christ central churches (charity number 1151447) to support relief work with the Ukrainian people through Newfrontiers churches in Ukraine, www.christcentralchurches.org/#ukraine

Gateway Church

Year Ended 31st March 2022

Notes to the Financial Statements

15 Analysis of net assets between funds

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2022
	£	£	£
Tangible Fixed Assets	5,648	-	5,648
Current Assets	64,281	2,687	66,968
Creditors less than 1 year	(5,608)	-	(5,608)
	`──────────`	`──────────`	`──────────`
	64,321	2,687	67,008
	`──────────`	`──────────`	`──────────`
	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
	`──────────`	`──────────`	`──────────`

16 Operating lease commitments

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

	2022	2021
	£	£
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	254,988	283,320
	`─────────`	`─────────`
	424,980	453,312
	`─────────`	`─────────`

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.

Gateway Church

Year Ended 31st March 2022

Notes to the Financial Statements

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 1 (2021: 3) donations in kind to Gateway Building Trust. This was the payment of building insurance of which £8,693.01 of the total £9,247 relates to Gateway Buildings Trust part of the joint insurance policy. This was paid in full by Gateway Church during the year.