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2025-12-31-accounts

GATEWAY CHURCH MERSEYSIDE SIGNIFICANT INFORMATION

Registered Company Number 5916906
Registered Charity Number 1119581
Trustees Russell Kain (Chairman)
Anthony Canning (resigned 09 02 25)
Kenneth Clark
Dr Michael Nkansah (appointed 12 02 25)
Secretary Anthony Canning (resigned 09 02 25)
Dr Michael Nkansah (appointed 12 02 25)
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 Ian Afick
61 Bridge Street
Kington
Herefordshire
HR5 3DJ
Bankers HSBC Bank 23 Allerton Road
Mossley Hill
LIVERPOOL
L18 2DA

GATEWAY CHURCH MERSEYSIDE YEAR ENDED 31ST DECEMBER 2025 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 2025 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:

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 2025 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, and various other groups that meet in the year. These groups include Bible Study groups, Youth groups, Pensioners groups, Ladies & Mens groups and open social events. All groups are open to anyone in the wider community. 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 attend the church and benefit from our members community service. In addition, we run a Child group (ages 4-12) on a Sunday morning.

1a

GATEWAY CHURCH MERSEYSIDE YEAR ENDED 31ST DECEMBER 2025 DIRECTORS REPORT (Continued)

We hosted various special events to serve the interests of the community e.g. A Line Dancing evening, Memorial services, a Mothers’ & Fathers’ Day Service, an Easter Service, a Christmas Carol Service, Garston Community Fun Day, Craft mornings, A Pensioners Breakfast, A Quiz evening and various other open social events.

The church (charity) gave 12.74% of its total income received from members to:

1) Various sources of need

*CCFON (Christian Concern) – UK.

*CBR - Abortion awareness projects – UK.

*Samaritans Purse – A worldwide Childrens Christmas present

distribution project.

*Lifegate Church Community Centre – Ministry to the poor - UK

church community and international outreach work into Macedonia,

South Africa, Zimbabwe and France

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. 12.74% 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 £ 48,000. The church (charity) which receives its funding from its members, did experience a slight decrease in savings.

The reserve account at the end of 2025 had a balance of £47,000. 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.

................................ Dr Michael A Nkansah, Secretary 24 03 2026

1b

GATEWAY CHURCH MERSEYSIDE STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31ST DECEMBER 2025

Year to 31st December 2025
INCOME & EXPENDITURE
Notes
Unrestricted Restricted
Total
INCOMING RESOURCES
Funds
Funds
£ £ £
Oferings & Donatons Received
1
81,779
185
81,964
Charitable Trading Income
Investment Income
721
721
Other Income
TOTAL INCOMING RESOURCES
82,500
185
82,685
Less: RESOURCES EXPENDED
Direct Charitable Expenditure
Trading Cost of Sales
Promotonal
40
40
Ministry Gifs
1,540
160
1,700
Other Ministry Expenses
47,271
47,271
Outreach
215
215
Poor Relief
3,438
110
3,548
Property Costs
8,945
8,945
61,449
270
61,719
Support
22,914
22,914
Administraton
1,628
1,628
TOTAL RESOURCES EXPENDED
85,991
270
86,261
NET (OUTGOING)/ INCOMING RESOURCES
For the Year
-3,491
-85
-3,576
Prior Year Adjustment
FUND BALANCES as at 1st January 2025
57,326
231
57,557
as at 31st December 20
53,835
146
53,981		 Year to
31 12 24
Total
£
90,409
4,587
952
4,776
100,724
5,725
1,797
47,021
388
2,061
10,605
67,597
27,798
1,581
96,976
3,748
63
53,746
57,557

2

GATEWAY CHURCH MERSEYSIDE BALANCE SHEET AS AT 31ST DECEMBER 2025

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 25
31 12 24
£ £ £ £
4,437
5,473
1,101
2,687
49,067
50,041
50,168
52,728
624
644
49,544
52,084
£
53,981
£
57,557
53,835
57,326
123
208
23
23
146
231
£
53,981
£
57,557

3

GATEWAY CHURCH MERSEYSIDE BALANCE SHEET (continued)

DIRECTORS STATEMENTS REQUIRED BY S 249B(4) FOR THE YEAR ENDED 31ST DECEMBER 2025

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 6th May 2026 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 2025

I report on the accounts of the Company for the Year ended 31st December 2025, 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

(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 Bridge Street Kington Herefordshire HR5 3DH 22nd May 2026

5

GATEWAY CHURCH MERSEYSIDE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST DECEMBER 2025

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		 2025
£
37,200		 2024
£
37,200

6

GATEWAY CHURCH MERSEYSIDE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) YEAR ENDED 31ST DECEMBER 2025

4. FIXED ASSETS

COST
& As At 01 01 25 & 31 12 25
DEPRECIATION
As at 01 01 25
Charge for Year
As At 31 12 25
NET BOOK VALUE
31 12 25
31 12 24
Normal Depreciaton Rates
(Reducing Balance)
5. ANALYSIS OF NET ASSETS BY FUND
Fixed Assets
Current Assets
Current Liabilites
Fund Balance at 31st December 2025		 Leasehold Musical & PA Fixtures
Computer
Total
Property
Equipment & Fitngs Equipment
£ £ £ £ £
2,030
16,119
17,964
7,009
43,122		 Leasehold Musical & PA Fixtures
Computer
Total
Property
Equipment & Fitngs Equipment
£ £ £ £ £
2,030
16,119
17,964
7,009
43,122		 Leasehold Musical & PA Fixtures
Computer
Total
Property
Equipment & Fitngs Equipment
£ £ £ £ £
2,030
16,119
17,964
7,009
43,122
2,030
15,270
15,142
5,207
37,649
170
564
302
1,036
2,030
15,440
15,706
5,509
38,685
679
2,258
1,500
4,437
849
2,822
1,802
5,473
100% 20%
20%
33.33%
Unrestricted Restricted
£ £
4,437
50,022
146
-624
53,835
146		 Total
£
4,437
50,168
-624
53,981

6. TRUSTEES & CONNECTED PERSONS CONTRACTS

One Trustee was employed by the Charity for ministerial services. One (year to 31 12 24 - one) Truste spouse was employed by the Company for services rendered and paid £ 15,600 (Year to 31 12 24 - £1 In addition, one (year to 31 12 24 - one) Trustee was gifted £100 (year to 31 12 24 -£100) in recogniti past ministerial services. A company in which one Trustee provided bookkeeping services received £ 9 (Year to 31 12 24- £600). Otherwise, expenses incurred in non-trustee capacities have also been claim by Trustees and their spouses.

7. INDEPENDENT EXAMINER'S FEE

The Independent Examiner received £ 200 (Year to 31 12 24 - £200) for the independent examination of the accounts. He also received £300 (Year to 31 12 24 - £300) for the preparation of Accounts and other advice.

7

5,6001. onof 420 ied

GATEWAY CHURCH MERSEYSIDE YEAR ENDED 31ST DECEMBER 2025 UNRESTRICTED MINISTRY EXPENSES

31 12 25
£
Ministry Resources
28
Worship Materials
Musical Equipment Sundries
Refreshments & Misc Meetng costs
1,494
Subscriptons & Licences
370
Pastoral Expenses
848
Elders' Mileage
Online Meetng Costs
20
Childrens Church costs
485
Youth Ministry costs
143
Other Actvites
1,428
NCMI Gif
27
Other UK Gifs
1,540
Internatonal gifs
4,294
Leaders Hospitality
379
UK NCMI Ministry costs
1,657
Internatonal NCMI Ministry costs
129
Natonal Training
Internatonal Training
Other UK Ministry Costs
25
Elders Salaries
37,200
Musical & PA Equipment Depreciaton
170
50,237
UNRESTRICTED SUPPORT
Computer Sofware & Consumables
464
Postage, Printng & Statonery
197
Staf Salaries
15,600
Employer's NI & Pension
4,224
Telephones
1,045
Mileage & Other Travel
Insurance
518
Ofce Sundries
Fixtures & Fitngs Depreciaton
564
Ofce Equipment Depreciaton
302
22,914
UNRESTRICTED ADMINISTRATION
Bookkeeping & Independent Examinaton
1,485
Bank Charges
143
1,628		 31 12 24
£
162
65
29
1,658
395
806
15
47
204
169
1,122
1,636
3,600
706
416
641
26
998
330
37,200
155
50,380
539
433
15,600
4,206
871
9
463
97
292
592
23,102
1,650
184
1,834

8