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2025-03-31-accounts

Registered Charity no. 1087764 Registered Company no. 04158075

Gateway Church (Company Limited by Guarantee)

Trustees' Annual Report and Accounts

Year Ended 31st March 2025

Gateway Church

Year Ended 31st March 2025

Contents Page

Page
Legal and Administrative Information 1
Trustees' Annual Report 2
Independent Examiner's Report 11
Statement of Financial Activities and Income 12
and Expenditure Account
Statement of Financial Position 13
Notes to the Financial Statements 14

Gateway Church

Year Ended 31st March 2025

Legal and Administrative Information

Reference

The Charity is called “Gateway Church” and is registered with the Charity Commission for England and Wales as a charitible company limited by guarantee.

Registered Charity Number 1087764 Registered Company Number 04158075 Registered Office St. Mark's Church St. Mark's Road Woodhouse Leeds LS2 9AF The Trustees and Directors Mrs Anna Crump (Chair) Appointed 07/06/2023 Mr Timothy Claydon Appointed 02/09/2012 Mrs Amie Sinclair Appointed 05/11/2015 Mrs Shanice Mbire Appointed 05/06/2024 Mr Stephen Hackshaw Resigned 09/10/2024 Company Secretary Mrs Anna Crump Primary Bankers CAF Bank Ltd 25 King's Hill Avenue King's Hill West Malling 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 2025

Trustee's Annual Report

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 gathering, 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.

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Gateway Church

Year Ended 31st March 2025

Trustee's Annual Report

Our charitable objectives listed in our Articles of Association are:

2024/2025 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 for the next 12 months to the church, outside of its usual operation:

1. Changing gathering shapes

2. Working on improving our grounds

3. Supporting friends in Ukraine

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 Trustees 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.

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Gateway Church

Year Ended 31st March 2025

Trustee's Annual Report

Achievements and Performance

Each year Gateway outlines its achievement in numbers, and this year it is shown as a video which can be access using the QR code below, or at https://youtu.be/tufl8QZBBm8?si=jAliDNlB1Vg9V4gZ

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Gateway Church

Year Ended 31st March 2025

Trustee's Annual Report

In 2024/2025 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. Gateway achieved this by meeting throughout the year in these formats.

That impacts Woodhouse.

The weekly Community Café has continued to serve the community, with 700 estimated visits on a pay as you feel basis.

We continued our food provision for the local homeless by cooking 710 meals and continued to run the Northwest Leeds Foodbank with 44 Food bank sessions distributing 753 food parcels throughout the year

We continued throughout the year Chillzone (Friday youth club) for nine local young people. Chris Frost continued to serve as a local school governor at Quarry Mount Primary School and this year over 80 TLG early intervention sessions were held at the school having a significant positive impact. Church volunteers continue to serve as local KidzKlub volunteers.

That impacts the city.

Gateway held a Festive Fun Day, a Carol concert, a special Maundy Thursday service, an art exhibition, and an Alpha course. We continued our Fuel Bank, providing 582 vouchers representing around £30,000 in combatting fuel poverty. 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.

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, and the school now accepts 325 students, 25 of whom are educated free of charge. This year we continued our ongoing support for the school through contact and assisting leaders connected to the school to access a conference in Zambia.

We continued our partnership with ChristCentral churches especially in Ukraine, during the ongoing conflict.

The specific objectives for 2024/25 were fulfilled in the following ways:

1. Changing gathering shapes: In March 2024 we started moved forward meeting as one large gathering on Sundays. This has given a new sense of momentum and togetherness.

2. Working on improving our grounds: Following successful grant applications to Benefact Trust, Aviva and Leeds Community Foundation the Gateway Building Trust, supported by members of Gateway Church, were able to renew the front parking area and continue with the creation of a path in the grounds. Gateway Church would like to express a huge thank you to all who have helped make this happen.

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Gateway Church

Year Ended 31st March 2025

Trustee's Annual Report

3. Supporting friends in Ukraine: Gateway continued with 50 prayer gatherings for our friends in Ukraine and expressed support in various other ways including a joint zoom evening.

Future Plans

Gateway Church plans to continue to fulfill its vision statement within the cultural values it holds into 2025/2026. Outside of continuing its Sunday gatherings and an array of community work, in February 2025, new goals were outlined for the next financial year:

Focus on outreach

See the vestry project move forward

Look at Gateway’s values

Financial Review

At the end of the financial year Gateway Church finished with a deficit of £488. The closing balance for the year to 31st March 2025 was £52,876.

Gateway Church is principally funded by donations from its church members and private individuals, accounting for £222,432 of its unrestricted income. The Trustees of Gateway Church have continued to monitor the cash flow, limit spending and seek to fundraise where possible. We were fortunate to receive grants for our ongoing community and youth work, as well as generous one-off gifts from members of the church.

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 continue through the year.

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

Funds donated to the Church in trust for a particular purpose are recorded as restricted and cannot be used outside these specific purposes.

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

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Gateway Church

Year Ended 31st March 2025

Trustee's Annual Report

(2019: £19,915), the renovation of St Mark’s entrance and parking area (2020; £20,721), the building of a school in Uganda (2021: £31,232), supporting community projects run by church (2022: £21,239), the building of a dormitory attached to the school in Uganda and increased running costs in St Marks (2023: £16,239). This year we raised money for ChristCentral Churches to help equip church planting, raising leaders and serving the poor across Americas, Africa, Middle East, South East Asia, Europe and UK. We also used the offering to support our friend Igor and his church in Ukraine. This offering enabled us to continue to outwork our vision and we are incredibly grateful to all our members who contributed.

All other money for smaller restricted purposes (for example our towards the pastoral gifts or the Eco Gen project) are recorded as restricted income, to ensure it is accounted for and correctly spent.

Reserves Policy

Gateway Church held £47,379 in unrestricted funds at the end of March 2025. Once accounting for fixed assets and the designated fund’s Gateway Church held £43,455 in free reserves.

The Trustees would ideally like the church to hold reserves in the range of £51,446 (2 months unrestricted expenditure) to £77,169 (3 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 below the target level. The Trustees consider the next financial year to be a time when reserves may be required for the resourcing of the church’s mission and anticipate that the reserve 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.

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Gateway Church

Year Ended 31st March 2025

Trustee's Annual Report

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

----- Start of picture text -----
Principle Risks Risk Appetite
Staff seconded to other organisations, loss of oversight over their Risk equilibrium
employment while working for other organisations. Loss of income to
CC could lead to their inability to pay Gateway for seconded staff
time, leading to an inability for Gateway to be able to pay salaries.
Child protection issues Zero tolerance
Decline of regular income from members - Decline in membership, Risk equilibrium
economic recession affects income and job security.
Safeguarding incident Zero tolerance
Inadequate reserves Risk oriented
Principle Risks Risk Appetite
----- End of picture text -----

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 gaining grant funding and renting out St Mark’s building. Having seen an increase in rental income from the previous financial year, the church hopes that income through the hire of the building will continue to increase 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.

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Gateway Church

Year Ended 31st March 2025

Trustee's Annual Report

Sustainability/ environmental impact report

Following our Climate Emergency recognition 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, and are in the process of being implemented. The youth group has an established eco store at the church that sells domestic products, helping to reduce plastic use on consumables. This work has been recognised through a Bronze Eco Church Award from ARocha.

Working with Gateway Buildings Trust, Gateway church looks to improve the grounds around St Mark’s church. The church is keen to work with Gateway Building Trust to restore it as a nature area. We have seen progress this year through receiving funds from grants, and volunteers creating a circular path through the grounds, as well as creating a composting area and raised beds for flowers, herbs and vegetables.

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 ChristCentral 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: Anna Crump (chair), Tim Claydon, Amie Sinclair, Shanice Mbire and Steve Hackshaw (who resigned part way through the year). Anna Crump is also the acting Company Secretary. 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 has 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.

The Church was managed on a day-to-day basis by Elders consisting of Chris Frost (Lead Elder), Sam Evans, David Cole, David Lloyd, Timothy Green and Chris Boxall. Chris Frost, Sam Evans, and David Cole were employed as Elders on the staff team during this financial

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Gateway Church

Year Ended 31st March 2025

Trustee's Annual Report

year. The Trustees agree delegation of roles to the Senior Management team which included the Elders on Staff. The Lead Elder and Finance Officer, Esther Davy, reported monthly to the Trustees who met quarterly. The Eldership team was supported by the wider staff team consisting of; a part-time Finance Officer (Esther Davy), a part-time Communications Manager (Sarah Woodger), a part-time Administration Assistant (Bethan Green) a part-time Children and Families Worker (Amy Sprenger), a part-time Youth Worker (Hannah Clark). A part-time finance officer (Esther Davy) was employed part way through the year to replace the finance manager (Lizzy Bird), who resigned at the end of the financial year. The team was supported by many volunteer personnel from the church organisation.

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

Approved by the Trustees

Anna Crump Name of Trustee: _____ Singed on behalf of the Trustees: _____ 7Her 10/12/2025 Date of approval: ________

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Gateway Church

Year Ended 31st March 2025

Independent Examiner's Report

I report to the trustees on my examination of the financial statements of Gateway Church ('the charity') for the year ended 31 March 2025.

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 the 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: 10/12/2025 Independent Examiner 125 Main Street Garforth Leeds LS25 1AF

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Gateway Church

Year Ended 31st March 2025

Statement of Financial Activities and Income and Expenditure Account

2025 2024
Unrestricted Restricted Total Total
Funds Funds Funds Funds
Note £ £ £ £
Income
Donations and legacies 268,971 64,897 333,868 332,614
Charitable activities 40,232 - 40,232 25,521
Activities for generating income 35,303 - 35,303 27,143
Other Income 1,374 - 1,374 1,044
────────── ────────── ────────── ──────────
Total Income 2 345,880 64,897 410,777 386,322
────────── ────────── ────────── ──────────
Expenditure
Expenditure on charitable activities 3 332,035 61,775 393,810 379,608
Cost of generating funds 4 4,256 - 4,256 2,761
Governance costs 5 13,159 - 13,159 11,021
────────── ────────── ────────── ──────────
Total Expenditure 349,450 61,775 411,225 393,390
────────── ────────── ────────── ──────────
────────── ────────── ────────── ──────────
Net Income and Net Movement in Funds (3,570) 3,122 (448) (7,068)
────────── ────────── ────────── ──────────
Net Income and Net Movement in Funds
Total funds brought forward 13 49,699 3,625 53,324 60,392
Transfers 13 1,250 (1,250) - -
────────── ────────── ────────── ──────────
Total Funds Carried Forward 13 47,379 5,497 52,876 53,324
────────── ────────── ────────── ──────────

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 Charities SORP reporting requirements.

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Gateway Church

Year Ended 31st March 2025

Statement of Financial Position

Statement of Financial Position
2025 2024
Note £ £
Fixed Assets
Tangible fixed assets 10 3,924 2,526
Current Assets
Debtors 11 18,303 7,201
Cash at bank and in hand 40,110 55,482
────────── ──────────
58,413 62,683
Creditors: Amounts Falling Due Within One Year 12 9,461 11,885
────────── ──────────
Net Current Assets 48,952 50,798
────────── ──────────
Total Assets Less Current Liabilities 52,876 53,324
────────── ──────────
Net Assets 14 52,876 53,324
────────── ──────────
Funds of the Charity
Restricted funds 13 5,497 3,625
Unrestricted funds 13 47,379 49,699
────────── ──────────
Total Charity Funds 13 52,876 53,324
────────── ──────────

Directors' (Trustees') Responsibilities

The Directors are satisfied that for the year ended on 31st March 2025 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:

Anna Crump

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

Signed on behalf of the directors:

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

Date of approval:

10/12/2025

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

Registered Company no. 04158075

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Gateway Church

Year Ended 31st March 2025

Notes to the Financial Statements

Basis of Preparation

The financial 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 known 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

Year Ended 31st March 2025

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

Governance costs include the 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 life 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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Gateway Church

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Notes to the Financial Statements

Critical Accounting Estimates and Judgements

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The Charity makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results.

There are no critical judgements, significant assumptions concerning the future and key sources of estimation of uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

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Gateway Church

Year Ended 31st March 2025

Notes to the Financial Statements

**2 ** Analysis of Income
Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Donations and Legacies
Donations 222,433 19,175 241,608
Gift aid 46,538 4,050 50,588
Special Offering donations and gift aid - 16,258 16,258
Grants - 25,414 25,414
────────── ────────── ──────────
268,971 64,897 333,868
Charitable Activities
Activities & events 7,342 - 7,342
Secondment income and speaking gifts 32,890 - 32,890
────────── ────────── ──────────
40,232 - 40,232
Activities for Generating Income
St Mark's building lettings 35,303 - 35,303
────────── ────────── ──────────
35,303 - 35,303
Other Income
Reimbursed expenses - - -
Bank interest 1,374 - 1,374
────────── ────────── ──────────
1,374 - 1,374
────────── ────────── ──────────
Total Income 345,880
──────────
64,897
──────────
410,777
──────────

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Gateway Church

Year Ended 31st March 2025

Notes to the Financial Statements

**2 ** Analysis of Income(Continued)
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Donations and Legacies
Donations 217,926 28,401 246,327
Gift aid 48,745 4,859 53,604
Special Offering donations and gift aid 16,239 - 16,239
Grants 1,000 15,444 16,444
────────── ────────── ──────────
283,910 48,704 332,614
Charitable Activities
Activities & events 4,271 246 4,517
Secondment income and speaking gifts 21,004 - 21,004
────────── ────────── ──────────
25,275 246 25,521
Activities for Generating Income
St Mark's building lettings 27,143 - 27,143
────────── ────────── ──────────
27,143 - 27,143
Other Income
Reimbursed expenses 34 - 34
Bank interest 1,010 - 1,010
────────── ────────── ──────────
1,044 - 1,044
────────── ────────── ──────────
Total Income 337,372 48,950 386,322
────────── ────────── ──────────

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Gateway Church

Year Ended 31st March 2025

Notes to the Financial Statements

**3 ** Expenditure on Charitable Activities by Fund Type
Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Administration 7,772 104 7,876
Asset Depreciation 2,695 - 2,695
Building Lease 11,549 18,750 30,299
Children's Work 1,051 - 1,051
Conferences & Training 6,109 - 6,109
Evangelism 2,735 - 2,735
Events 2,414 300 2,714
Giving 28,137 3,100 31,237
Gifts to Gateway Buildings Trust 4,508 - 4,508
Meetings 3,119 - 3,119
Other Expenditure & Contingency - - -
PA Equipment & Maintenance 11 - 11
Social Action 1,042 7,324 8,366
Special Offering - 16,157 16,157
St Marks Running Costs 44,332 - 44,332
St Marks grounds project - 50 50
Staff Costs 204,794 14,918 219,712
Staff Expenses 6,251 - 6,251
Students 1,589 - 1,589
Welcome Team 44 - 44
Worship 424 - 424
Youth Work 3,459 1,072 4,531
────────── ────────── ──────────
332,035
──────────
61,775
──────────
393,810
──────────

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Gateway Church

Year Ended 31st March 2025

Notes to the Financial Statements

3 Expenditure on Charitable Activities by Fund Type (Continued)

Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Administration 7,981 122 8,103
Asset depreciation 2,988 - 2,988
Building lease 11,435 18,825 30,260
Children's work 1,353 - 1,353
Conferences & training 8,299 - 8,299
Evangelism 2,951 - 2,951
Events 1,691 - 1,691
Giving 32,516 9,868 42,384
Gifts to Gateway Buildings Trust - 2,250 2,250
Meetings 2,458 - 2,458
Other expenditure & contingency 3,354 3 3,357
PA equipment & maintenance 10 - 10
Social action 1,571 4,469 6,040
Special offering - - -
St Mark's running costs 32,780 - 32,780
St Mark's grounds project - 5,348 5,348
Staff costs 216,079 4,032 220,111
Staff expenses 5,267 - 5,267
Students 1,367 - 1,367
Welcome team 155 - 155
Worship 1,094 - 1,094
Youth work 65 1,277 1,342
────────── ────────── ──────────
333,414
──────────
46,194
──────────
379,608
──────────

4 Cost of Generating Funds

Cost of Generating Funds
Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Lettings expenditure 4,256 - 4,256
────────── ────────── ──────────
4,256 - 4,256
────────── ────────── ──────────
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Lettings expenditure 2,761 - 2,761
────────── ────────── ──────────
2,761
──────────
-
──────────
2,761
──────────

20

Gateway Church

Year Ended 31st March 2025

Notes to the Financial Statements

5 Governance Costs

Governance Costs
Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Insurance costs 9,257 - 9,257
Legal & professional fees 3,902 - 3,902
────────── ────────── ──────────
13,159 - 13,159
────────── ────────── ──────────
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Insurance costs 8,958 605 9,563
Legal & professional fees 1,458 - 1,458
────────── ────────── ──────────
10,416
──────────
605
──────────
11,021
──────────

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 trustees' report for further detail about volunteer contributions in the organisation.

7 Independent Examination Fees

Fees payable to the independent examiner for:

2025 2024 £ £ Examination and preparation of the financial statements 1,466 1,410

21

Gateway Church

Year Ended 31st March 2025

Notes to the Financial Statements

8 Staff Costs

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

2025 2024
£ £
Wages and salaries 189,773 189,121
Social security costs 11,138 16,505
Employer contributions to pension plans 14,714 14,080
────────── ──────────
215,624 219,706
────────── ──────────
Self employed contractors 4,088 3,323
────────── ──────────
219,712
──────────
223,029
──────────

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

2025 2024
Average head count 8 8

The number of employees that received employee benefits of more than £60,000 during the year was as follows:

2025 2024
More than £60,000 - -

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 three volunteers. The total employee benefits received by key management were as follows:

2025 2024
£ £
Key management personnel employee benefit 142,411 141,953

9 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 were 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.

One trustee claimed out of pocket expenses during the year, the expenses claimed totalled £95 and were used for a men's ministry event (2023: no expenses were claimed).

During the year the total aggregated donations made to the charity by the trustees during the year was £25,627 (2024: £17,976).

22

Gateway Church

Year Ended 31st March 2025

Notes to the Financial Statements

**10 ** Tangible Fixed Assets
Equipment Total
£ £
Cost
At 1 April 2024 81,032 81,032
Additions 4,093 4,093
────────── ──────────
85,125 85,125
────────── ──────────
Depreciation
At 1 April 2024 78,506 78,506
Charge for this year 2,695 2,695
────────── ──────────
81,201 81,201
────────── ──────────
Carrying amount
At 31 March 2025 3,924 3,924
────────── ──────────
At 31 March 2024 2,526 2,526
────────── ──────────
**11 ** Debtors
2025 2024
£ £
Trade debtors 8,061 3,689
Accrued income 5,718 3,512
Prepayments 4,524 -
────────── ──────────
18,303 7,201
────────── ──────────
**12 ** Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Accruals 899 1,410
Tax and social security 3,954 3,633
Trade creditors 4,608 6,842
────────── ──────────
9,461
──────────
11,885
──────────

23

Gateway Church

Year Ended 31st March 2025

Notes to the Financial Statements

13 Analysis of Charitable Funds

1 April 2024 Income Expenditure Transfers 31 Mar 2025
£ £ £ £ £
Unrestricted Funds
General funds 49,699 345,880 (349,450) 1,250 47,379
────────── ────────── ────────── ────────── ──────────
49,699 345,880 (349,450) 1,250 47,379
────────── ────────── ────────── ────────── ──────────
Restricted Funds
Acts 435 - 150 (150) - -
Building fund - payments to
Gateway Buildings Trust
- 18,875 (18,750) - 125
Chairs - 1,250 - (1,250) -
Community fund grant - 15,250 (14,940) - 310
Eco Gen refill station youth project (6) 507 (382) 187 306
Household support fund - 2,629 (2,629) - -
Make Lunch grant 348 128 (289) (187) -
Pastoral giving - 2,950 (2,950) - -
Special offering 2024 - 16,258 (16,157) - 101
St Mark's ground special offering 267 - (50) - 217
TLG family faith fun day 300 300 (300) - 300
Woodhouse community fund 2,048 6,600 (4,510) - 4,138
Youth work Grants- National
Lottery grant
668 - (668) - -
────────── ────────── ────────── ────────── ──────────
3,625 64,897 (61,775) (1,250) 5,497
────────── ────────── ────────── ────────── ──────────
────────── ────────── ────────── ────────── ──────────
Total Funds 53,324
──────────
410,777
──────────
(411,225)
──────────
-
──────────
52,876
──────────

Fund Transfers 2025

Chairs

Money donated for conference chairs was spent accordingly, but held as a fixed asset in the general fund for deprecation, the transfer of £1,250 covers the portion of the cost of the chairs that was given as restricted funding.

Make Lunch to Eco Gen fund transfer

This was a mistaken transfer in the 2024 accounts and is reversing the £187 transfer between the funds in the previous year.

24

Gateway Church

Year Ended 31st March 2025

Notes to the Financial Statements

Analysis of Charitable Funds (continued)

1 April 2023 Income Expenditure Transfers 31 Mar 2024
£ £ £ £ £
Unrestricted Funds
General funds 60,059 337,372 (346,591) (1,141) 49,699
────────── ────────── ────────── ────────── ──────────
60,059 337,372 (346,591) (1,141) 49,699
────────── ────────── ────────── ────────── ──────────
Restricted Funds
Building fund - St Mark's lease - 19,935 (21,075) 1,140 -
Eco Gen refill station youth project 11 246 (77) (186) (6)
Make lunch grant 197 832 (868) 187 348
Pastoral giving 125 1,719 (1,844) - -
Safe Haven Academy, Uganda - 8,025 (8,025) - -
St Mark's ground special offering - 8,843 (8,576) - 267
St Mark's wedding list - 1,200 (1,200) - -
TLG family faith fun day - 300 - - 300
Woodhouse community fund - 5,650 (3,602) - 2,048
Youth work grants- National
Lottery grant
- 2,200 (1,532) - 668
────────── ────────── ────────── ────────── ──────────
333 48,950 (46,799) 1,141 3,625
────────── ────────── ────────── ────────── ──────────
────────── ────────── ────────── ────────── ──────────
Total Funds 60,392 386,322 (393,390) - 53,324
────────── ──────────
──────────
────────── ──────────

Fund Transfers 2024

Fund transfer of £1,140 to top up the building fund to have a nil balance at the year end.

Fund Descriptions of material funds

Building Fund -Payments to Gateway Buildings Trust

Donations made to contribute to the cost of the St Mark's Lease, upkeep and maintenance of St Mark's building and grounds, owned by Gateway Buildings Trust but leased to Gateway Church.

Chairs

A fund to purchase new chairs for St Marks, necessary due to our increasing congregation size.

Community grant fund

National Lottery funded grant to fund our youth and community workers hours to support Chillzone, Gateway Community Cafe, Foodbank and Fuelbank.

25

Gateway Church

Year Ended 31st March 2025

Notes to the Financial Statements

Fund Descriptions cont.

Eco Gen refill station youth project

The church youth group are running an small shop selling dry foods and eco -friendly cleaning products to members of the church, to encourage reduced plastic shopping. All profits made from the store will be donated to planting trees.

Household support fund

Funding to provide food vouchers to those identified as in need.

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.

Pastoral giving

Donations and collection raosed for those in Gateway Church who have specific needs.

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 j t

Special offering 2024

members of Gateway Church give towards a special offering which was used to support Christ Central Churches mission.

St Mark's ground special offering

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

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 Covid 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.

Youth work grants- National Lottery grant

National Lottery grant to fund youth work outreach activities within the church.

26

Gateway Church

Year Ended 31st March 2025

Notes to the Financial Statements

14 Analysis of Net Assets Between Funds

Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Tangible Fixed Assets 3,924 - 3,924
Current Assets 52,916 5,497 58,413
Creditors less than 1 year (9,461) - (9,461)
────────── ────────── ──────────
47,379 5,497 52,876
────────── ────────── ──────────
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Tangible Fixed Assets 2,526 - 2,526
Current Assets 59,058 3,625 62,683
Creditors less than 1 year (11,885) - (11,885)
────────── ────────── ──────────
49,699
──────────
3,625
──────────
53,324
──────────

15 Operating Lease Commitments

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

2025 2024
£ £
Not later than 1 year 30,239 30,239
Later than 1 year and not later than 5 years 120,956 120,956
Later than 5 years 211,673 241,912
───────── ─────────
362,868
─────────
393,107
─────────

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

16 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.

27

Gateway Church

Year Ended 31st March 2025

Notes to the Financial Statements

17 Gateway Buildings Trust

Gateway Buildings 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. The two charities are closely connected. Christopher Frost, is the Lead Elder and a Key Management Personnel of Gateway Church, and is the Chair of Trustees of Gateway Buildings Trust.

Alongside the lease commitments highlighted in note 15 above, Gateway Church made gifts of £4,508 (2024: £2,250) to Gateway Buildings Trust to cover administrative and building repair costs.

During the year the charity made two (2024: two) donation in kind to Gateway Buildings Trust. This was the cost relating to the building insurance of which £8,705 (2024: £8,443) of the total £9,257 (2024: £9,563) relates to Gateway Buildings Trust part of the joint insurance policy. The second was the covering of costs relating to improving the lightening protection on St Mark's building totalling £765 (2024: Gift in kind of £480for accounts and examination fees).

18 Fund Received as an Agent

In line with the Charities SORP (FRS 102), section 19 (Agency arrangements), Gateway Church has acted as an agent during the year in respect of a grant received from Npower, totalling £74,940 (£49,940 recieved in November 2024, and entitlement to a further £25,000 passed in October 2024) . This grant was awarded to support the renovation of the vestry at St Mark’s building, a property owned by Gateway Buildings Trust, with the aim of furthering charitable outreach into the local community of Woodhouse.

The grant was received by Gateway Church due to its role in facilitating the project; however, legal title to the property and ultimate control over the associated renovation project rests with Gateway Buildings Trust. As such, Gateway Church has no discretion over the use of the funds and is not the principal in this transaction.

During the year ending 31st March 2025 £49,940 was recieved into Gateway Church bank account and £420 was transfered to Gateway Budiligns Trust.

In accordance with the SORP, and in order to ensure the cash and bank balances reported on the balance sheet only reflect funds under the legal control of the trustees, the £49,520 has been excluded from Gateway Church’s cash and bank balances. The amount is not recognised as income or a liability in these financial statements. Instead, it is disclosed as an agency arrangement and will be transferred to Gateway Buildings Trust once the building works commence, which is expected to be after April 2025.

The £74,940 grant is recognised and reported in the financial statements of Gateway Buildings Trust for the year ending 31 March 2025.

28

Gateway Church

Year Ended 31st March 2025

Notes to the Financial Statements

19 Related Party Transactions

Christ Central Church Worldwide (Charity Number 1151447) is a related party to Gateway Church as Chris Frost, Lead Elder and Key Management personnel at Gateway Church is a trustee of Christ Central Church Worldwide.

During the year £29,928 (2024: £21,216) of secondment income was received from Christ Central Churches for Chris Frosts time serving other Christ Central Churches in the UK.

Gateway Church gives regularly to Christ Central Churches, during the year £15,120 was given (2024: £15,120). Gateway Church raised funds in their special offering to pass on to Christ Central Churches, the special offering that was raised and passed on was £15,352. Alongside this Gateway Church has paid Christ Central Churches of training and conference fees to the value of £3,492 (2024:£1,245). Christ Central Churches hire Gateway Church, St Mark's building for events, this year income from hire to Christ Central Churches was £3,288 (2024: 3,053).

20 Prior Year Statement of Financial Activities and Income and Expenditure Account

Unrestricted Restricted Total
Funds Funds Funds
£ £ £
Income
Donations and legacies 283,910 48,704 332,614
Charitable activities 25,275 246 25,521
Activities for generating income 27,143 - 27,143
Other Income 1,044 - 1,044
────────── ────────── ──────────
Total Income 337,372 48,950 386,322
────────── ────────── ──────────
Expenditure
Expenditure on charitable activities 333,414 46,194 379,608
Cost of generating funds 2,761 - 2,761
Governance costs 10,416 605 11,021
────────── ────────── ──────────
Total Expenditure 346,591 46,799 393,390
────────── ────────── ──────────
────────── ────────── ──────────
Net Income and Net Movement in Funds (9,219) 2,151 (7,068)
────────── ────────── ──────────

29