Charity registrndon number 1099828 (England and Walas)
Company registration number 04859696
GATEWAY FREEDOM CHURCH HARLOW
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Caladine
Chartered Certified Accqvnlants

GATEWAY FREEDOM CHURCH HARLOW
CONTENTS
Pagg
TMst8ès' raport
statement of trust8ès' rÈ$ponsibilthes
Independent examlnevs report
Statement of finanual activities
Stat8Wn8nl of finan(ial position
Notes to the financial slat8ments
8-18

GATEWAY FREEDOM CHURCH HARLOW
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
MrJ LREast
MrT B Stsnesby
Mrs B D Fraser
Mrs A J George
Secretsry
Mrs A J George
Senlor management
Mr Mauricio Colussi
rs Sibele Colussi
Senior Pastor
Senior Pastor
Charty numb•r Fngland and Wales)
1099828
Company number
04859696
Reglstered office
Gateway Hub
Maddox Road
Harlow
Essex
CM20 3RW
Independent examlner
Gloria Wakers IMSO AAT. CIMAIPQI
15 Norfolk Place
Chafford Hundred
Essex
RM16 6DE
Bankèrs
Bardays Bank PIC
PO Box 12
Harlow
Ess8X
CM18 7NR

GATEWAY FREEDOM CHURCH HARLOW
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The tru8teÈs pr88Ènt thèir annual rèport and financial stat8m8nts for the y8ar 8nded 31 March 2025.
The financial statsments have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the Church's Mewnorandum and Articles of Asso￿ation, the Companies Act
2006. FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the ChaTities
SORP "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to chsritiès
preparing their accounts in accordance wlh the FinancAal Reporting Standard appllcable in the UK and Republic of
Ireland (FRS 102)..
Objectives and activitie¥
Public benefft
The Irustees have paid due Tegard lo guidance issued by the Charity Cornmisslon in deciding what activitiés thé
Church should undertake.
Achlevements and performance
Signrficant actwitigs and achievement8 against objectives
During the first IhTee Thonths of 2024, wg began preparing our new building
The Gat￿aY Hub - for use.
Renovation and sgtup work look place in the main hall as well as in the two fTats above it.
The main hall now S￿eS both church meetings and communfjty outreach actwitses. One of the flats has been
transformed into a vetsatile spaGe used for stnall group meetings, thildr¢n's programs on Sundays. and uffifj¢ work.
The other flat is currenuy rented out, providing the church with a steady monthly incorne.
Our first gathellng al The Gateway Hub took place on 215tApril and marked a truly speGial oGGasion. We c91ebratsd
with hearttelt praise and worship, wami fellowship over refreshments. and the joy of belng surrounded by beloved
friends and family.
A great deal of love and effort went into making OUT new horne ready. INe are inttedibly proud of what has bèen
ccomplished and deeply grateful for the comrnitrnsnt shown by our church family-many of whom generously gave
their time lo help wtlh painting. deaning. dearing. serving ￿freShmentS, and much more.
For morg specialised tasks that required professional expertlS8, we wer8 especially blessed to hire Rasvydas
Drizys. one of our own members and a skilled builder.
At the heart of The Gateway Hub is the desire for li to be a place of Connection and service lo our local
community-a space where we can demonstrats God's love in aGtton.
Between April 2024 and March 2025, we were ab￿ to host a wide range of events, induding pi2za nights, movie
and game nights. aftemoori leas. brunches, gardening sessions. ck)thes bazaar, and many other actlvities, open to
both church members and the wider community.
During the week, the Hub is actively used for prayer gatherings, small group mealings. (￿mUnIty coff8e momings.
¢OLJnsèlling s88sions. and more.
It's been truly inspiring to See how much has been achievod in Such 8 short time_ We count il a privilege to pather
th God in bringing lrfè and hope lo those around us. As PAStors. we are profoundly thankfvl for our churdi family's
wholehearted enthusiasm in st6ppirbg into all that God is calling us to in this new season.
Love & blessing8.
Mauricio and Sibeie Colussl.

GATEWAY FREEDOM CHURCH HARLOW
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Flnanclal revlew
Gateways income is made up primarfly from tithes and offerings from church famille5. Tithe and offerings income
including lunds reclaimed under GfftAié was £65,955 12024". £61,457).
In unrestrided funds. iotal incom8 for the y88r was £76,41412024: £91.1881 and expenses were £105,92612024-.
£72,1011, restjlting in deficAt of £29,512 I2024= surplus of £19,0871 for the year. The total balance in unr8Stricted
funds is £706,562 al the end of the ye8r12024: £736,074).
In restricted fvnds. total income for the year wa5 £5,356 12024- £1,265) and expenses were £756 12024= £1,042).
resulting in surplus of £4,60012024'. surplus of £223)- The total balance in reslricled funds is £19,875 at the end of
the year12024.. £15,275).
Many thanks to everyone who has given gener￿slY throughout the year and to those who have organised and
h8lp8d with fundraising activib'es. The role of volunteers wfthing ihe churth is extremely valuable to the organisatton
and is gratefully acknowledg8d but not rinancially quantsfied in this report.
Resenos policy
It is thè policy of the Chureh that unrestri¢ted fUr￿S whiGh have not been designated for a 5pectfic use should be
maintained at a level equivalent to between thTee and six month's 8xp8nditur8. Th8 tsustees eonsider that rèséNÈs
at this lev91 will ensure that, in the Event of 8 signifie2nt drop in ftjnding. they will be able to continue the Church's
rrent actwtties while consideration is gNen to ways in which additionaj funds may be raised. This level of reserves
has been maintained throughout the year.
Inveslmentpollcy
Under the Memorandum and Artides of the Association the charity h8S thè powèr to make investments at the
discretion of the ttUSteP5. The Gurrenl policy of the charity is lo ensure investments are low rfsk and funds are
Lwrrently held with a number of diff&r8nce banks ensuring that no more than £85.000 is on deposit wtlh any 5insle
organisation. Alternative opportunities are regularly reviewed.
Risk Management
Wa hav8 8ntÈred into an agreement with Trust Ad￿ce to prowde advi￿ on these matters on a call off basis as and
when required.
Structure. govemaneÈ and managemènt
Gateway Freedom Church Harlow 18 a charitsble company limited by guaTante8, illcoTporated on 7th August 2003 in
England and Wales. The compony was established undpr a Memorandum of A580cialion, which estsblished the
objects and powers of the charitable company and is gov8m8d und8r its Artides of Associ8ti0n,
The company and charity name was changed frown Gateway ch￿S￿lan Fellowship. Harfow to Gateway Freedom
Church on 6th May 2010. The r8gi5twed office and tharity nuwnbers re￿ain unchanged.
The trustees, who are also the dlrectors for the purF*)se of Company law, and who served during the year and up to
the date of signabJre ol the financial ststem6nts ware:
MfJLR East
MrT B S18nesby
Mrs B D Fraser
Mts A J George

GATEWAY FREEDOM CHURCH HARLOW
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
R8cruilment and appointment of tfUSte8s
The dirBctor8 of the company are also charity trustees for the purposes of charity law and und8r the compantys
Articles ale known as membefs of the Charity. The number of trustees is not less than threè bul i# not subject to any
maximum. Trust8èS 8ra ￿1￿1b18 to Serve for a three-year perfod and may then be re-elected for further three-year
periods.
Twslees must be at least stx1een years of age and are required lo subscrib8 to th8 Staternenl of Beliefs sel out in
tho A￿des, as G8teway is a Christian Gongregalion. In the event of particular skills being lost due lo retirement or
resignation, individuals are approached to offer themselves for election to the board of trustees. The chalr of trustee
meetings, is appointed by consensus of the other trustees.
Gataway has four InJ8tees as at 31 MarGh 2025 who are responsiblè for governan￿. financial and fiscal matters.
The board meets at least six limes a year and 8t188st one of the Pastors also attend.
Responslbllty for the day-Io•day op8ratioris is delegated to the Senior Pastors 8né L?ad8rship Team.
Health and Safety, Safeguarding and Finance issues are reported on and considarèd by the trl￿teeS on a regular
basis. Minutes of trustee meeting are circulated to the church's leadership. The minutes of Ihe leadership team
mèeb.ngs a￿ also C1￿Ul#t¢￿ in a similarway.
Trustses inductlon and trainlng
New ttustee5 are given an orientation path, which briefs them on a trustee's legal obllgations under charity and
company law, the content of thè Mèmorandum and A¥ticle5 of Assoriotion. the COTnmittee and decision m8knng
process, and the most re¢6nl audvted accounts and Annual Report.
G8tèway links nalionally and inteTn8tionally with Harvest Allian￿. a family network of churches and mlnistries in
pursuit of sustained revival in the church and the outpouring KIngdC￿ of transfoimalion in the nations.
More locally, Gateway is also part Df Heart 4 Harfow. a group of evangelical church congregations in Harlow who
are seeknng to work together in local mission. Gateway is also a member of the Evangelltral Mlian￿.
The trustses, report was approv8d by the Boar(J of Trustees.
MrJLREast
Trustee
Date..

GATEWAY FREEDOM CHURCH HARLOW
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2025
Th@ trustees. who are also the directDrs of Gateway Freedom Churth Harfow for the purpose of company law, are
responsible for preparing the Tru8tees' Report and the financial statements in aecordance with applicable law and
United Kingdom Accounting Stsndards {Unlted Klngdom Generally Accepted Accounting Practi￿1.
Company law requires the trustses lo prepare financial stat8m8nts for 8ach financial year which give a true and falr
view of the stale of affairs of th8 Church of the incomiro resources and application of resourc￿, including the
In￿rne and expenditure. of the cha￿￿ble ¢[￿panY for that year.
In preparing thgse financial stal8m8nts. the trnstees are required to_.
select suitable accounting polirAes and then apply them ¢onsistenUy,'
observe the methods and principles in the Charities SORP..
tTake judgements and estimates that are re8sonable and prudent-
state whether 8pplic8ble UK Accounting St8ndards have been followed, subject to any Materi￿ departures
disclosed and explalned in thè financial statements,. and
prepare th8 financial statements on the going concem basis unless it is inappropriate to presume that the Church
will continue in opèration.
The trustees are re8PKJn8ible for keeping adéquat8 accounting records that disclose wrth r8a8c￿ab1e accuracy at
any Ilme the financial position of the Church and enable them to ensure that the financial statements Comply with
the Companies Act 2006. They are also responsible for safeguarding the a55ets of the Church and hence for tsknng
reasonable steps for thi) prevention and detection of fraud and other irregularits8S.

GATEWAY FREEDOM CHURCH HARLOW
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF GATEWAY FREEDOM CHURCH HARLOW
l rnport to the trustees on my examination of the financaal statements of Gateway Frèedom Church Harlow (the
Church) fly the year ended 31 March 2025.
Responsibilities and basis of report
A5 the trustees of the Church18nd also it8 directors for the purposes of company18wl, you are responsible for the
pr£paratic>n of the financlal statements Sn accordance with the requlrements of the Companies Act 2005.
Havi￿ satisfied mys•tf that the financial statements of the Churrh are not required to b8 audit8d undèr Part 16 of
the Companies Act 2006 and are gligible for independent examination, I report in respect of my examination of the
Church's financial statements carried out under section 145 of the Chariti88 Act 2011. In carrying out my
exarnination I have f￿lOwed the Dirèctions given by the Charity Commission under section 14515llbl of the Charities
Act 2011.
Indopgndgnt examlnefs statement
I have CDmpleted my examination. I confirm that no matters have come lo my attention in connection with the
examination gNing me cause lo believe that in any material respe¢L
ccounting records were not kept in respect of the Church as required by section 386 of Éhe Companies Act
2006.
thg financial statements do not accord Mlh thos8 records" or
the financial ststemenls do not cnmply wtth the accounting requirements of sertion 396 of the Companies Act
2006 other than any rBquirement that the financial ststements glve a true and fair view, whith is not a matter
Conside￿d 88 part of an independent examination- or
the financial statements have not been prepareEI in accordantè with the methods and principles of the
Statement of Recommended Practice for accounting and ￿porting by charitle8 applicable to charities
preparing their financial statements in accordanc8 with thè Financial Rèporting Standard applicable in the UK
and Republic of Ireland IFRS 1021.
I have no concerns and hav8 aGross no other wnatters in connection Tmth the examination tD which attention
should be drawn in this r?port in order to 8nabl8 a woper undÈrst8nding of the financial 5talEmenls to be reached.
Gloria Waltsys IMSC. AAT. CIMA(PQI
15 Norfolk PlaGe
Chafford Hundred
Essex
RM166DE
2910812025

GATEWAY FREEDOM CHURCH HARLOW
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted Rastrictèd
fund5
funds
2025
2025
Total Unrestrfcted Restrlcted
fund5
funds
2024
2024
Totsl
2025
2024
NotOS
Incomè from:
Tithe and offèrings
Charitable actiV￿&S
Investments
60,599
328
15.487
5,356
65,955
328
15,487
60,192
532
30,464
1.266
61,457
532
30,464
Total incomo
76.414
5.356
81.770
91.188
1.265
92.453
Expendlture on:
Charitsblts activities
105,926
756
106,682
72.101
1,042
73,143
Total expendlture
105,926
756
106.682
72,101
1,042
73,143
Net incom￿(8xpendItU￿￿
(29.512}
4,600
(24,9121
19.087
223
19,310
Transfers between
fvnds
16
17.280
117,280}
Net movement In
funds
129,5121
4.600
124.9121
36,367
{17,0571
19.310
Reconciliation of funds".
Fund balancks at 1 Apnl 2024
736,074
15.275
751,349
699.707
32,332
732,039
Fund balance$ at 31 Mar¢h
2025
706,562
19.875
726,437
736.074
15,275
751,349
Tho slaletnent of financial activities includgs all gains an¢J losses recognised in the yeor. All Income and expenditure
dwive from continuing activities.

GATEWAY FREEDOM CHURCH HARLOW
STATEMENT OF FINANCIAL POSITION
ASAT31 MARCH2025
2025
2024
Notss
Fixed assets
Propety. plant and equipment
12
512,628
485.870
Current assets
Trade and other recEivables
ash al bank and in hand
13
852
216.444
3.658
264,125
217.296
13.4871
287,783
(2,3041
Current Ilabllltles
14
Net current assets
213,809
265.479
Total 855ets less current liabilities
726,437
751,349
The Iijnds of the Church
Restricted income funds
Unrestrioled funds
16
17
19,875
706,562
15,275
736.074
726,437
751,349
The company is entitled to the exemption from the audit requirement contained in Section 477 of the Companies Act
2006. for the year Ènded 31 March 2025.
The directors acknowledge their respDn8ibilities for complying wrfth tho requirernorrts of the Companies Act 2006
with respeol to accounting records 8nd thè prèp8r8tion of financial statements.
The Tnembers have not required the ￿MpanY lo obtain an audit of its financial ststements for the year in question in
acLordance wiÉh section 476.
These financial st3teTnents have been prepared in accordan￿ with the provisions applicable to companies subject
to the small Gompanies regime.
The financial statements were approved ty the twstees on ..
MrJLREast
T￿Stee
Company registration number [14859696 (England and Walos)

GATEWAY FREEDOM CHURCH HARLOW
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting polici•s
Company inforniation
Gateway Freedom Church Harfow is a charitable company limited by guarantee. incorporated on 7th August
2003 in England and W8les. The Tegi8tsred office is Gateway Hub, Maddox Road, Harfow, Essex, CM20
3RW. ThÈ company was established under a Memorandum of Association, which established the objects and
powers of the charSt8ble company and is governed under its Articles of AssDciatign.
Th8 mèmbers of the company are the trustees. In tho event of the charity being wound up, the Ilabllity In
respect of the guarantee is limited to £10 per member.
1.1 Basls of prgparation
The financial statements have been prepared in acry)rdance with the Church's gDveming documènt, th8
Companies Act 2006, FRS 102 The Financial Reporting Stsndard applicablè in the UK and Republic of
Ireland" and the Charities SORP °Accounting and Reporting by Charfties.. Ststement of Re￿mmended
Practice appIl￿ble to charities preparing their accoun￿ in accordance with the Financlal Rèporting Standard
applicable in the UK and R8publi¢ of Ireland IFRS 1 J21. The Church is a Public Benefit Entity as defined by
FRS 102.
The Churth has taken advantage of the provisions in the SORP for charities not lo prepar¢ a ststement of
cash flows.
The finanaal statements are prepared in stsrling, which is th8 functional ¢￿￿encY of the Church. Monetary
amounts In thesa financial statement5 are rounded to the nearest £.
The financial ststements have b8en prepared under the historicAI cost cOn￿ntOn. Thè prinupal aceounting
poIiGie8 adopted a￿ sel out below.
1.2 Going concèm
At the time of approving the financial statements, the trustees have a reasonable expectation that the Church
has Adequate resources to wntinue in operational existenGe for the foreseeable future. Thus the trustees
continue to adopt the going concem basis of accounting in pr8partng the financial ststèments.
1.3 Charltable fvnds
Unrestricted fvnds are available for LEse at th8 discretion of the trustees in furtherance of thelr charitsble
obj¢ctive&
Restricted fun(Is ar8 subject to specific conditions by donors or grantOTS as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the finanoal statements.
1.4 Income
In￿rn8 is recognis@d when the Church is legally entitled lo il after any performan￿ condStions have been
mel the amounts can be Measured reliably, and it is probable that income will be re￿ived.
Cash donations are recognised on receipt. Other donations are recognised On￿ the Churth has been notified
of the donation, unless p¢rformanGe Gonditions require defetral of the amount. Income lax recoverable in
relation to éonats.ons re￿ived under GiftAid or de8cls of cov8nant is r8cognis8d at the time ofthe donalion.
Legacies are recognised on re￿ipt or otherwise rf the Church has been notified of an impending distribution,
the amtJunl is known, and re￿Ipl is expected. If the amount is not known. the legacy is treated 8S 8
contingent asset.

GATEWAY FREEDOM CHURCH HARLOW
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCM 2025
Accounting policies (Continued)
1.5 Expenditure
Expenditure is recognised once there 15 a legal or constructive obligation to transfer e￿InoMiC benefit to a
third party, it is probable that a transfer of economic benefits will be required in setuement, and the amount of
the obligation can be measured ￿lIablY.
Expènditure is dassified by activity. The wsts of each adivity are made up of the totsl of direGt costs and
8h8red costs, including support costs involved in undertaking each aclivity- Direct costs attributablè to 8 single
activity are allocated directly to that activity- Shared costs which contribute to more than one 8CtNity and
support costs which are not attributable lo a single activtty are apportioned between those activities an a basis
nsistsnt wtth th8 use of resources. Central staff costs are allc)caled on the basis of ts'me spent, and
depreciation charg&5 are allocatéd on thè porton of the a$sets us6.
1.6 Prgperty. plant and equlpment
Property, plant and equipment are initially measured at ¢ost and subsBqLierilly meaSUTed at cost or valuation,
net of depreciatton and any impairment losses.
D8pr8ciation is rècognised 80 as to write off the cost or valuation of assets less their ￿]dual values over thelr
useful lives on the following basis:
Fr¥ehvld land and buildin9S
Propety improvem8nl¥
Fixluros 8nd fittings
nla
20*0 Straight line
25¥0 on reducing balan
The galn or loss adslng on the dlsposal of an asset is determined as the difference between the sale proceeds
and the canying value of the asset, 8nd is recognised in the slalement of financial aGtivities.
Only items ov8r£250 are capitalised and depreciated by the charity.
Thè 8nnual depreclallon charge for tangible assets is son5iti.ve to Ghanges in the estimated useful economic
Ilves and residual values of the assets. Th@ useful economic livès and residual values are re8s8èssed
8nnually. Thèy are amended when necessary to refiect current estsmates based on Éechnological
advanc8ment, future inv8Stmenls, economic utilisation and the physical condition of the assets.
The freehold prop8rty is shown at purchase pricè. The trustees assumlng that the buildlng which includes
two residential fiats will not suffer pemianent impairment of value, providlng rt is kept is good repair. Any
aggregate surplus or deficAt arising from changes in fair value will be recognised in the Statement of Finanoal
ActiMtie&
Propety improv8m8nts relate to the refurbishment and iTnprovements to the building which are deprerAated
on a straight line basis over five yeaTS.
1.7 Impairnient of non.currÈnt assets
At each reporting end dale. the Church reviews the carrying amounts of its tangible assets to determine
whèther thèrè is any indication that I￿se assets have suffered an impaiTmenl loss. If any such indioation
exists, the recoverable amount of the asset is estimated in order to detemiine the extent of the impaimient
loss (tr any).
1.8 Cash and Gash equivalents
Cash and cash equivalents include ￿$h In hand, deposits held at call with banks, other short-lerm Ilquld
investments with original maluri1185 of thr88 months or18ss, arFd bank overdrafts. Bank overdrafts aTe shown
within borrowing5 in current liabilities.

GATEWAY FREEDOM CHURCH HARLOW
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies (Continu￿)
1.9 Financial instruments
The Church has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Other Finanaal Instruments Issues. of FRS 102 to all of its finanaal instnjments.
Financ1al instruments are recognised In the Church's balanc8 sheet when the Church beccffles party to the
contractual provlsions of the instrument.
Financial assets and liabilihes are offset. with the nel amounts presented in the financial statements, when
there is a legally enforceable right to sel off the recognised amounts and there is an intendon to setue on a net
b88is or to realise thts asset and s8We the liability simultsnéously.
Baslc flnanclal assets
Basic financial assets, which include trade and other receivables and cash and b2nk balances, are initially
measured at transaction pri￿ including transaction costs and are subseouenlly carried al amortised cost
using the effective interest method unless the arrangement wnslitules a finanGing transaction. where the
transaction is maasurod at thè pr85&nt value of the future receipts discounted al a market ral8 of inter¢s1.
FlnaneAal #ssèts dassified as recelvable wlthln on& y8ar ar¢ not amorti$ed.
Baslc flnanclal Ilabllltles
Basic financ481 liabilities. includlng trade and other payables and bank loans are inltsally recognised at
trans8ction price unless the 8rrangement (x)nstitutes a financ#ng tr8nsaction, where the d6bt instrument is
measured at the present value of the future payrnents discounted at a market rate of interest. Financial
liabilities dassifi8d as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised c05t, using the effectivg interesl rat¢ Tn¢thod.
Trad$ payables are obligations lo pay for goods or servi￿5 that have been acquired in the ordinary course of
operations frotn suppliets. Arnpunls payablE classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade payables are recognised inrtially at
transaction price and subsequently measured at amortised ¢xJst using the effective intewt metho(l.
Derecognltlon of flnanclal Ilabllltles
Financial liabiliies are d￿re￿￿nised when the Church's contractual obligations expire or are discharged or
cancelled.
1.10 Employee beneffts
The cast of any unused holiday ent￿ement is recogni#Èd In thè pÉriod in which emtAoyae's seNices ar8
received.
Termination benefft5 are recognised immediately as expense when the Churth is demonstrably cotnmitted
to terminate the employm8nt of an employ88 Dr to provide terniination benefits.
1.11 Retirement benefits
Payments to defi￿d contribution TBtirement benefrt schemes Are charged as an expense as they fBII due.
10-

GATEWAY FREEDOM CHURCH HARLOW
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Crltleal accounting •stlmatès and Judgement$
In Ihe application of th8 Church's accounJng policles, the trustees are required to make judgèmènts,
8slimates and assumptions about th8 carrying amount of assèts and liabilities that are not readily apparent
from other sOU￿￿s. The estimates and associated assumptions are based on histori￿1 oxporience and other
factors that are considered to be relevant. Actual results may drfler from these estimates.
The 8stimat8s and underlwng 88SUTnptions are revi8wed on an ongoing basis. Revisions lo accounting
estimates are recognised in the period in which the estimate is revised where the revision aff8Cts only that
period, or in the period of the revision and futuré p8riods wher& the revision affects both current and future
perlods.
Income from ttthe and offerings
Unrestricted Restricted
funds
funds
2025
2025
Total Unrestrlcted R•strScted
fiinds
funds
2024
2024
Total
2025
2024
Donations and gifts
Grants
other
54.287
5,356
59,643
51,522
1,065
200
52,587
200
8.670
6.312
6,312
8,670
60.599
5.356
65,955
60,192
1,265
61,457
Other
Olher income is incom• tax recovered in relation to donations receivad under Grft Aid.
Incc¥ne from charltable activities
Unrestrlcted
funds
2025
Unrestricted
funds
2024
Inwmg from tharitable activities
Sales of books, Equip￿￿nt, etc
Fundraising events
120
208
30
502
328
532

GATEWAY FREEDOM CHURCH HARLOW
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from inv8stFnents
Unrestricted UnrÈtstrfetÈd
fund8
funds
2025
2024
Rental income
Int8r8st re￿nIable
6,000
9.487
30,464
15.487
30.464
The rentsl incomo is for one of the flats that is located in the church building and r8nted out via a lètting
agency.
12-

GATEWAY FREEDOM CHURCH HARLOW
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Expendlture cffi charltable a¢tlvftlgs
Charitable
activities
Sts
Charitsble
acllvSti&s
costs
2025
2024
Dlrect costs
Staff costs
Depreciation and impairment
Small equipment and IT expenses
Food and refreshments
Housing Iministerl
Maintènance
Other gift8
Rents and rates
Sundry expenses
Tithe gifts
Trthe regular grfts
Vtsiting spèakers
Memberships, subscrlptions and licences
Utilities
Hospitality
Travel & subsistance
Trwning
39,009
9.063
37,922
2,443
582
199
10.760
205
400
1,420
1.187
6,590
1.537
120
2.034
890
11.020
11.015
1.300
5.934
1.536
5,065
3.438
1.130
1,346
1.846
33
242
724
505
94.590
65,904
Share of support and governance costs (se? note 71
Support
Govemance
4.610
7,482
5.661
1,578
106,682
73,143
Analysis by fund
Unrestricted funds
Restricted funds
105,926
756
72.101
1,042
106,682
73,143
13-

GATEWAY FREEDOM CHURCH HARLOW
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Support costs allocated lo activÈties
Charitable
activltles
costs
2025
Total
2024
Bank fees
Insurance
Office costs
Oversight costs
Postage. printing & statsonery
Govemance
437
948
689
2.520
116
7,482
1,640
1,416
205
2.400
1,578
12,092
7,239
2025
2024
Govemanco costs comprls•:
Independent axamination fees
Accountancy
Legal and professional
1,000
4.878
1,000
276
302
7.482
1.578
Not m¢veJnent in funds
2D25
2024
The n8t movement in funds is stated after chargingllcTrditing)-
Fees payable for the independent examination of the charitys financtal
518tements
DeprecialKJn of owned property, plant and equipment
1,000
9,063
1,000
2,443
Trustees
None of the trustees lor any persons connected with them) ￿ceiVed any ramunerstion during the year, but
one of them was rtslmbursed a total of £230 for expenses12024'. ￿ Iruslees were reimbursed £198)-
10 Employaès
The average monthly number of 8mploy8es during the year was..
2025
Number
2024
Numbèr

GATEWAY FREEDOM CHURCH HARLOW
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
10 Employees (Contlnued)
Employment costs
2025
2024
Wages and salaAes
Other pansion costs
38,465
37.426
496
39.009
37,922
Th8re We￿ no employees who$8 annual r6rnuner8tion was moT8 th8n £60,000.
Remuneration of key management personnel
The Church consid8r5 that the key m8nagem&nt p&rsonnel ¢on81sts of the
$enior pastors.
2025
2024
Aggregate compensation
43,884
41,741
11
Taxatlon
The charfty is 8xempt from taxation on its aCtiV￿eS because all its income is applied for charitabl8 purposes.
12 Property? plant and gquipment
Freehold land
Property Flxturos and
and bulldlngs Improvements
fittings
Tot
Cost
At 1 April 2024
Addition8
478,542
29,785
1.340
508,327
35,820
34,480
At 31 March 2025
478.542
34,480
31,125
544,147
Depreciation and Impalmiènt
At 1 April 2024
Depreciab'on charged in the year
22,456
2.167
22,456
9.063
6,896
At 31 March 2025
6,896
24.623
31,519
Carrying amount
At 31 March 2025
478,542
27,584
6,502
512,628
At 31 March 2024
478,542
7,328
485.870
15-

GATEWAY FREEDOM CHURCH HARLOW
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
13 Trade and other receivables
2025
Amounts falling dué within on• year:
Prepayments and accTued income
852
3,658
14 Current Ilablllfjes
2025
2024
Other taxation and So￿al security
other p4yobl¢s
Acuuals and deferred income
12231
11,090)
4,800
104
2.200
3,487
2.304
15 Retirement benefft schemes
2025
2024
Definèd Contribution schemès
Charge to profft or loss in respect of defined contribution 8chBmes
496
The Church operates a defined cothbutlon pen$lon scheme for all qualifying employees. The assets of thè
scheme are held separately from those of the Church in an independently administered fvnd.
16 Restrlcted funds
The restricted funds of the tharily comprise th8 unexpended babances of donations 8nd grants held on trust
subject to specrfic conditions by donors as to how they may be used_
At 1 April
2024
Incomlng Re50urce5
resoureÈs
èxpendèd
Transfer$ At 31 Mar¢h
2025
Youth projects
Special offerings
Kindness project
Building fund
Building PA fund
Outreach fvnd
Audio equipment
163
(263)
iioo)
800
915
1219)
8,172
5,807
4,500
800
865
{225)
(250)
118)
8,422
5.825
4,500
16.275
5,356
(756)
19,875
16-

GATEWAY FREEDOM CHURCH HARLOW
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
16 R05trictad fund8 Icontlnugd)
Previous year,
At 1 Aprll
2023
Incomlng Resources
re80v￿g3
expended
Transf•rs Al 31 March
2024
Youth projects
Special offerings
Kindness project
Building fund
Building PA fvnd
Outreach fund
175
112)
(490)
(100)
{25)
163
405
12,167
13,545
6.040
560
25
865
(12,1671
15,1231
8.422
5,825
2￿
(4151
32,332
1.265
{1,0421
(17.2801
15,275
Youth Fund rewesents fund8 received and expended on winning and developing children and young people
for sakè of thè gDsp81.
Special Offèrings Fund represents funds received via speual offerings for a particular purposè and only spent
on that purpose.
Kindness Project Fund represents funds reoenrEd and 8xpended ￿lating to our proj8Ct lo bless people In the
mmunitywth a gl
Building FLJnd represents funds receiv￿ 8nd expended on the prO￿S of purchaslng a new building ond
refurbishing the home of Gateway Freedom Church, the Gateway Hub.
Building PA Fund répresents donauons and expenditure on PA equipm8nt for a new building.
Outreach FU￿ represents funds received and expended on wbnning and developing peopl8 for thè sakè of
the gospel.
Audio Equipment Fund Is for purchas8 of audio equipment for thÈ church.
17 Unrestrlcted funds
The unrestricted funds of the charity comprise the unexpended balan￿8 of donations and grants which are
not subject lo specific conditions by donors and grantors as lo how they may be used. These includÈ
designated funds which have been set aside out of ijnrestrictÈd funds by the trustees for specffic pury)oses.
At 1 Aprll
2024
IncDmln9
resources
RB60urc05
expended
Transfers At 31 March
2025
Church fund
Tithe lund
732,814
3,260
76,414
(98,2Q91
17.7171
{6.8041
6,804
704,215
2.347
736,074
76,414
1105,9261
706,562
17-

GATEWAY FREEDOM CHURCH HARLOW
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
17 Unrestricted fvnds (Contlnuedl
Previous yeai:
At l Aprll
2023
Ihcomlng
resoiirGo$
Resources
expended
Transf•rs At 31 March
2024
Churth fund
Tithe fund
696,648
3,059
91.188
166,3741
15,7271
11,352
5,928
732,814
3.260
699,707
91,188
172,1011
17.280
736,074
Church Fund mprès8nts fvnd received and exp¢nded on the gen8rn1 running costs of Gateway Freedom
Church.
rthe Fund represents 10¥. of our general off8rings which is designated lo be given away to charitable caus8S
In 8ccordance our aims and objectives.
18 Analysis af assets between funds
Unr•strlctÈd
fund5
2025
R&8trlcted
funds
2025
Total
2025
At 31 March 2025:
Property. plant and equipment
Current 8ssetsllliabililiesl
512.628
193.934
512,628
213,809
19.87S
706,562
19,875
726,437
Unrestrfcted
funds
2024
Restrithd
funds
2024
Total
2024
At 31 March 2024:
Property. plant and equipment
Current ass8tsllliabilitiÈs)
485,870
250,204
485,870
265,479
15,275
736.074
15,275
751,349
19 Related party transactions
During the year MTS J Slanesby. th8 spouse of a trustee, received remuneration of £5,46712024'. £6,944).
18-