## **GATEWAY CHURCH MERSEYSIDE SIGNIFICANT INFORMATION**
|Registered Company Number|5916906|
|---|---|
|Registered Charity Number|1119581|
|Trustees|Russell Kain (Chairman)|
||Anthony Canning|
||Kenneth Clark|
|Secretary|Anthony Canning|
|Registered Ofce|Goodlass House|
||Goodlass Road|
||Hunts Cross|
||LIVERPOOL L24 9HJ|
|Solicitors|Fiona Bruce & Co|
||Justce House|
||3, Grappenhall Road|
||Stockton Heath|
||WARRINGTON|
||Cheshire|
||WA4 2AH|
|Independent Examiner I|Ian Afick|
||61 Taton Road North|
||Heaton Moor|
||STOCKPORT|
||Cheshire|
||SK4 4QX|
|Bankers|HSBC Bank 23 Allerton Road|
||Mossley Hill|
||LIVERPOOL|
||L18 2DA|
## **GATEWAY CHURCH MERSEYSIDE YEAR ENDED 31ST DECEMBER 2023**
## **DIRECTORS REPORT**
The Company is limited by Guarantee, being incorporated on 25th August 2006, and with Charity Commission on 11th June 2007. Its name was changed on 21 12 2011.
The Trustees throughout the Year and to the date of this report and the advisors are set out on the accompanying Information Page.
## **Appointment of Trustees.**
Trustees are elders, or church members with eldership experience in the church and are selected from among the members who have shown themselves to be faithful, full of integrity, and who agree wholly with our statement of beliefs and our vision and values.
## **Aims and Organisation**
To advance the Christian faith in accordance with our statement of beliefs. The advancement of education and
the relief of hardship and distress. The geographical scope being the Merseyside, UK and the World. The church (charity) provides a place of worship, teaching,pastoral care and fellowship for people within the Merseyside region.
## **Vision Statement**
To be a Church in Liverpool that would truly love God and would passionately fulfil the Great Commission.
## **Public Benefit**
The trustees are committed to enabling anyone from the community to worship at the church and become part of the church family. We regularly have people from the community visit the Sunday service as well as many of the weekly groups. It is intended that as many people as possible have their lives impacted by the gospel of Jesus Christ and we are always seeking ways to bring this message to the wider community in the form of both relief and teaching. The biblical teaching provides people with relational/interpersonal skills and equips them to face the challenges of life. We have done this in 2023 through numerous outreaches, training events, study groups and numerous social and specific interest groups. We have also given financial help to people in need locally, nationally and internationally.
## **Review of Activities & Achievements**
The core of the church work includes:
- 1) Sunday services & occasional midweek services.
- 2) Various group activities/meetings/courses (Childrens groups, Young Adults group, Mens group, Ladies groups, Home based groups, training courses, prayer initiatives, social activities...)
- 3) Pastoral care of church and community members.
- 4) Training of leaders. Leadership training has been provided for local church members and other local & national churches, in the form of National Leadership Training events and visiting speakers.
5) Hardship relief in the form of donations/service to numerous individuals and national/international charities The church (charity) provides a place of worship, teaching, pastoral support and fellowship for people within the Merseyside region. The prime purpose being that each person would be given the opportunity to know the God of the Bible and an opportunity to express their faith in real and practical ways amongst the people of Merseyside, the UK and the world
During 2023 the church (charity) was led and managed by three trustees. One elder (trustee) was employed full time by the church and the other two trustees worked on a voluntary basis, together with a team of leaders. The core of the church (charity) work continues to be a Sunday morning and a Tuesday evening prayer service, Wednesday Young Adults group. mid-week house meetings, numerous open social events, community outreaches, support of charitable works (local and abroad) and training of church members and leaders.
There are two main meetings during the week (A Sunday Morning Service & Tuesday Evening Prayer Service) and
various other groups that meet throughout the year. These groups include Bible Study groups, Young Adults groups and open social events. All groups are open to anyone in the wider community.
**1a**
## **GATEWAY CHURCH MERSEYSIDE YEAR ENDED 31ST DECEMBER 2023 DIRECTORS REPORT (Continued)**
Through these various open groups and by motivating individuals within the church to voluntarily serve the Merseyside community (e.g. serving the elderly/sick delivering medicines and groceries, contacting those who are unwell, isolated, disabled & grieving...),the charity has seen people from the wider community joining the church and benefiting from our members community service. In addition, we run Childrens groups (ages 4-7 and 8-12) on a Sunday morning.
We hosted various special events to serve the interests of the community e.g. Young Adults Social evenings, Memorial services, a Mothers’ & Fathers’ Day Service, an Easter Service, a Christmas Carol Service, Garston Community Fun Day and various social events.
The church (charity) gave 12.0% of its total income received from members to:
1) Various sources of need
1) e.g. *Angel Tree – Prison Ministry – UK.
- *CCFON (Christian Concern) – UK.
- *CBR - Abortion awareness projects – UK.
- *Samaritans Purse – A worldwide Childrens Christmas present
distribution project.
- *The unemployed, refugees, the elderly, the sick and the hurting in
Liverpool.
- *To various people within our church community, the wider UK
church community and international outreach work into Mongolia,
Uganda, Turkey, Australia, France, South Africa ...
2) The training and equipping of leaders through various means e.g. We hosted National and International church leaders who taught at various events.
Our goal is always to concentrate on the same activities and although we always attempt to increase the scale of them, the area of emphasis may change from year to year, according to the need.
## **Policies**
The church (charity) policy, to provide relief of need/hardship, training for leaders, pastoral care of people and to support other church ministries (local & abroad) that do the same, has been reached. 12.0% of the charity' total income was used in this way, both in the UK and abroad.
The reserves at the beginning of the year were £ 47,000. The church (charity) which receives its funding from its members, did experience a loss in savings due to an additional employee on the payroll, and an increase in facility rental costs.
The reserve account at the end of 2023 had a balance of £46,000. The purpose of holding reserves is to ensure the work of the organisation can continue to meet its objectives, even in times of financial shortage; or, if needed, to use them for any one-off special expenditure or project. A long term goal is for the church to own a property of its own.
................................ Mr A Canning, Secretary 12 06 2024
**1b**
## **GATEWAY CHURCH MERSEYSIDE STATEMENT OF FINANCIAL ACTIVITIES**
## **YEAR ENDED 31ST DECEMBER 2023**
|**Year to 31st December 2023**
**INCOME & EXPENDITURE**
**Notes**
**Unrestricted Restricted**
**Total**
**INCOMING RESOURCES**
**Funds**
**Funds**
**£**
**£ £**
Oferings & Donatons Received
**1**
81,805
1,140
82,945
Charitable Trading Sales
110
110
Investment Income
682
682
Other Income
0
**TOTAL INCOMING RESOURCES**
82,597
1,140
83,737
**Less: RESOURCES EXPENDED**
Direct Charitable Expenditure
Trading Cost of Sales
138
138
Promotonal
168
168
Ministry Gifs
1,625
207
1,832
Other Ministry Expenses
45,211
45,211
Outreach
421
421
Poor Relief
3,544
1,055
4,599
Property Costs
8,856
8,856
59,963
1,262
61,225
Support
23,102
23,102
Administraton
1,834
1,834
**TOTAL RESOURCES EXPENDED**
84,899
1,262
86,161
**NET (OUTGOING)/INCOMING RESOURCES**
**For the Year**
-2,302
-122
-2,424
**FUND BALANCES as at 1st January 2023**
55,638
532
56,170
**as at 31st December 2023**
53,336
410
53,746|**Year to**
**31 12 22**
**Total**
**£**
86,915
1,105
89
4,487|
|---|---|
||92,596|
||2,000
0
11,401
47,590
1,295
1,118
9,122|
||72,526
17,130
1,743|
||91,399|
||1,197
54,973|
||56,170|
**2**
## **GATEWAY CHURCH MERSEYSIDE BALANCE SHEET**
## **AS AT 31ST DECEMBER 2023**
|**Notes**
**FIXED ASSETS**
**3**
**Current Assets**
Debtors & Prepayments
Cash at Bank
**Less: Current Liabilites payable within one year**
Creditors & Accruals
**NET CURRENT ASSETS**
Represented By:
**FUNDS (Per Income & Expenditure Account)**
Unrestricted
General Fund
Restricted
**5**
People Needs
Other|**31 12 23**
**31 12 22**
**£ £ £ £**
4,790
6,180
2,323
1,640
47,452
49,187
49,775
50,827
819
837
48,956
49,990
**£**
53,746
**£**
56,170
53,336
55,638
387
362
23
170
410
532
**£**
53,746
**£**
56,170|
|---|---|
**3**
## **GATEWAY CHURCH MERSEYSIDE BALANCE SHEET (continued)**
## **DIRECTORS STATEMENTS REQUIRED BY S 249B(4)**
## **FOR THE YEAR ENDED 31ST DECEMBER 2023**
In approving these as of the company we hereby confirm:
(a) that for the stated above the company was entitled to the exemption from audit under section 477 of the Companies Act 2006 ;
(b) that the members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006;
(c) that the directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.
The Financial statements were approved by the Board on 12th June 2024 and signed on its behalf by
......................................
R Kain
4
## **GATEWAY CHURCH MERSEYSIDE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GATEWAY CHURCH MERSEYSIDE**
## **YEAR ENDED 31ST DECEMBER 2023**
I report on the accounts of the Company for the Year ended 31st December 2023, which are set out on pages 1 to 8.
## **Respective responsibilities of Trustees and Examiner**
As Trustees of the Charity, you are responsible for the preparation of the Accounts; you consider that the Audit requirement of Section 144(2) of the Charities Act 2011 (the Act) does not apply. It is my responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under Section 145 (5)(b) of the Act, whether particular matters have come to my attention.
## **Basis of Independent Examiner's Report**
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Trustees concerning such matters.
The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## **Independent Examiner's Statement**
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements
* to keep accounting records in accordance with section 130 of the Act: and
- to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act have not been met: or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
…...........................
Ian Afflick Accountant 61 Tatton Road North Heaton Moor STOCKPORT Cheshire SK4 4QX 20 06 2024
**5**
## **GATEWAY CHURCH MERSEYSIDE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST DECEMBER 2023**
## **1. ACCOUNTING POLICIES**
The Financial Statements are prepared on a historical accounts basis, taking into account accruals and depreciation where relevant, in order to ensure consistency.
Gifts to Restricted Funds are accounted for upon receipt, though Restricted Tax Refunds are included when the net donation is received.
All Restricted gifts are separately recorded when received, though expenditure is not separately analysed when made, outstanding amounts being noted at the year end.
Gifts in kind are only recorded and included if material as income in the year given.
Only reimbursements of expenditure are netted off against such and not counted as income. Unpaid voluntary services, though not measured in monetary terms, are invaluable.
Unrestricted Funds are incoming resources, which can be used in accordance with the charitable objects at the discretion of the trustees.
Designated Funds are unrestricted funds set aside by the trustees for particular purposes.
Restricted Funds are to be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Assets are Capitalised, irrespective of finance sources and methods, provided such are permanently intended to be used by the Trust. Only items costing more than £150 will be capitalised and then only if they have a resale value of more than £50.
Current Assets are shown at the lower of cost and net realisable value.
Current Liabilities are shown at settlement value.
## **2. FUNDS & FUND TRANSFERS**
Small amounts are given from time to time and Restricted Funds kept for such, though none are of any material amount or held for any great length of time.
|**3. TRUSTEE'S EMOLUMENTS**
Remuneraton and other emoluments|**2023**
**£**
37,200|**2022**
**£**
40,000|
|---|---|---|
**6**
## **GATEWAY CHURCH MERSEYSIDE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) YEAR ENDED 31ST DECEMBER 2023**
## **4. FIXED ASSETS**
|**COST**
As at 01 01 23
Additons in Year
Less: Disposals in Year
**As At 31 12 23**
**DEPRECIATION**
As at 01 01 23
Charge for Year
Less: Disposals in Year
**As At 31 12 23**
**NET BOOK VALUE**
**31 12 23**
**31 12 22**
Normal Depreciaton Rates
(Reducing Balance)
**5. ANALYSIS OF NET ASSETS BY FUND**
Fixed Assets
Current Assets
Current Liabilites
**Fund Balance at 31st December 2023**|**Leasehold Musical & PA**
**Fixtures**
**Computer**
**Total**
**Property**
**Equipment**
**& Fitngs Equipment**
**£ £ £**
**£ £**
2,030
18,093
17,285
7,802
45,210
473
473
-2,277
-112
-2,389|**Leasehold Musical & PA**
**Fixtures**
**Computer**
**Total**
**Property**
**Equipment**
**& Fitngs Equipment**
**£ £ £**
**£ £**
2,030
18,093
17,285
7,802
45,210
473
473
-2,277
-112
-2,389|**Leasehold Musical & PA**
**Fixtures**
**Computer**
**Total**
**Property**
**Equipment**
**& Fitngs Equipment**
**£ £ £**
**£ £**
2,030
18,093
17,285
7,802
45,210
473
473
-2,277
-112
-2,389|
|---|---|---|---|
||2,030
15,816
17,646
7,802
43,294|||
||2,030
17,249
14,768
4,983
39,030
154
263
592
1,009
-1,452
-83
-1,535|||
||2,030
15,951
14,948
5,575
38,504|||
||0
-135
2,698
2,227
4,790|||
||0
844
2,517
2,819
6,180|||
||100%|20%
20%
33.33%
**Unrestricted Restricted**
**£ £**
4,790
49,365
410
-819
53,336
410|**Total**
**£**
4,790
49,775
-819|
||||53,746|
## **6. TRUSTEES & CONNECTED PERSONS CONTRACTS**
One Trustee was employed by the Charity for ministerial services. One (year to 31 12 22 - one) Trustee's spouse was employed by the Company for services rendered and paid £ 15,600 (Year to 31 12 22 - £ 6,50 In this year only, the son of one Trustee was given £500 for his ministry trip.
Otherwise, expenses incurred in non-trustee capacities have also been claimed by Trustees and their spouses.
## **7. INDEPENDENT EXAMINER'S FEE**
The Independent Examiner received £ 200 (Year to 31 12 22 - £190) for the independent examination of the accounts. He also received £300 (Year to 31 12 22 - £285) for the preparation of Accounts and other advice.
**7**