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2024-12-31-accounts

Registered Charity Number 01120767

Registered Company Number 05877722

Gatehouse Apostolic Ministries International

Report and Accounts

For The Year Ended

31 December 2024

Gatehouse Apostolic Ministries International Report and accounts Contents

Page
Charity and Company information 3
Trustee's Report (including Statement of Directors'/Truestees' 4 - 7
Responsibilities)
Accountants' report 8
Statement of Financial Activities 9
Balance sheet 10
Notes to the accounts 11 - 15

Gatehouse Apostolic Ministries International Company Information

Directors

Reverend Samuel Olumoyegun - Chairman Reverend Babatunde Ogedengbe Reverend Abiola Bamigbade Dr Joy Jinmi

Secretary

Reverend Abiola Bamigbade

Accountants

K. Amos & Co. Chartered Certified Accountants Unit 50b, St. Olav's Court, City Business Centre, Lower Road, SE16 2XB.

Bankers

HSBC Plc MetroBank Plc Zempler (formerly CashPlus)

Registered office

Whitehill House, 6 Union Street, Luton, LU1 3AN

Registered company number

05877722

Registered charity number 1120767

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Gatehouse Apostolic Ministries International

The report of the trustees for the year ended 31 December 2024

Introduction

The trustees present their annual report and accounts for the year ended 31st December 2024. 31st December 2011. Suggested form of an introductory comment (delete this text)

The board of trustees are satisfied with the performance of the charity during the year and the position atThe board of trustees are satisfied with the performance of the charity during the year and the position at 31st December 2011 and consider that the charity is in a strong position to continue its activities during 31st December 2024 and consider that the charity is in a strong position to continue its activities during the coming year, and that the charity's assets are adequate to fulfil its obligations. the coming year, and that the charity's assets are adequate to fulfil its obligations.

Name, registered office and constitution of the charity

The full name of the charity is Gatehouse Apostolic Ministries International . The charity is also known by the name Kingdom Arena .

Date of incorporation 17th July 2006 Company Registration Number 05877722 The Registered Office is Whitehill House, 6 Union Street, Luton, LU1 3AN. Charity Registration Number 01120767 Charity incorporation date 5th September 2007

Objectives and Activities of the Charity

A summary of the objects of the charity as set out in its governing document.

The charity's principal objectives are the propagation of the gospel, the advancement of christian faith and to serve the wider society by pursuing aims consistent with our christian moral and spiritual values.

Each year, the Board of Trustees reviews the objectives and activities to ensure they continue to reflect charity's aims.

Public benefit that is provided by the charity

In the year review, the Trustees have considered the Charity Commission's general guidance on public benefit and in particular its supplimentary public guaidance on the advancement of religion for the public benefit.

The charity exists for the public benefit and opens its services and activties to all and provided support to less priveleged and needy people through gifts in kind and where appropriate financial assistance, giving financial support to other charities that share common values and also organise training and events in

Achievements and Performance of the Charity

Summary

1. Regular programmes

Sunday worship Service held regularly for motivating and inspiring members towards godliness and life fulfilment.

Monthly Night Vigil/Prayer held on a monthly basis as a grand finale night to round up a three-day fasting and prayer aimed at praying for our community in particular and our nation at large held during the Friday ending the first full week of every month.

In addition, 3 batches of 7-days of partial fast and prayers were observed in the months of January, July and December respectively.

Choir Practice holds every Thursday of the week.

Women of Wisdom meetings held on alternate months with a focus to empower, enable and equip women to perform their roles at home particularly

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Gatehouse Apostolic Ministries International

The report of the trustees for the year ended 31 December 2024

2. Community Outreach Achievements

3. Mental-empowerment Achievements

4. Social Empowerment and Inclusion Achievements

Structure, Governance and Management

Nature of the Governing Document and constitution of the charity

The Gatehouse Apostolic Ministries International was registered as a charitable company (Registration number 05877722) with Companies House on 12 July 2006 and is limited by guarantee. The governing document is the memorandum and articles of association dated 24 April 2006.

The church was registered as a charity with registration number 1120767 by Charity Commission of England and Wales on 5 September 2007.

The methods adopted for the recruitment and appointment of new trustees

The Board of Trustees consists of at least three and not more than seven individuals, all of whom must be members. Trustees are appointed by the Board of Trustees using basic skills and experience method. Due consideration is given to what is required to make the Board as efficient and effective in its Insert suitable text, decribing the risks to which the charity is exposed, both financial and none financial , perfomance and workings. The Trustees serves a term of three years which is renewable or extendable and the steps the trustees have taken to address those risks. at the discretion of the Board.

This section cannot be correctly completed without the trustees first having studied in detail the Charity The existing trustees are already familiar with the practical work of the charity.Commission guidance on risk management

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Gatehouse Apostolic Ministries International

The report of the trustees for the year ended 31 December 2024

Any new trustee are invited and encouraged to undergo induction training to familiarise them with the This may be omitted if the charity is not subject to statutory audit charity and its legal obligations, roles and responsibilities and its operational framework including

Financial Review

Policies on reserves

The position of the Board is to maintain sufficient unrestricted funds to cover operations and management running costs for a period of 6 months. In deciding the level of reserves, the trustees considered the forecasts of levels of income and expenditure for the coming year, the reliability of each source of income and the prospects of new sources of income. The trustees believes that the current level of unrestricted funds maintained by the charity is adequate for its management.

Restricted funds are reserve of money that can only be used for specific purposes. It provides

Transactions and Financial position

The financial statements are set out on pages 9 to 15. The financial statements have been prepared implementing the 2005 Revision of the Statement of Recommended Practice for Accounting and Reporting by Charities issued by the Charity Commission for England and Wales (revised in June 2008) and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008). As stated in the introduction to this report, the trustees consider the financial performance by the charity Give the required details during the period to have been satisfactory.

The Statement of Financial Activities show net incoming resources for the year of a revenue nature of £126,441 (including gift aid contributions) and total outgoing resources of £122,894 thereby resulting in a net overall surplus of £3,547.

Specific changes in fixed assets

During the year under review, there was no movement in fixed assets.

Share Capital

The company is limited by guarantee and therefore has no share capital.

The members of the Board of Trustees of the Charity during the year ended 31st December 2024 and who approved the accounts were :-

Reverend Samuel Olumoyegun - Chairman Reverend Babatunde Ogedengbe Reverend Abiola Bamigbade Dr Joy Jinmi

All the directors of the company are also trustees of the charity, and their responsibilities include all the responsibilities of directors under the Companies Acts and of trustees under the Charities Acts.

Statement of Directors' and Trustees' Responsibilities

The Charities Act and the Companies Act require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and

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Gatehouse Apostolic Ministries International

The report of the trustees for the year ended 31 December 2024

explain the charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are also responsible for the contents of the trustees' report.

Method of preparation of accounts

These accounts have been prepared in accordance with the provisions of Charities Act and Companies House 2006 applicable to companies subject to the small companies regime.

Reverend Samuel Olumoyegun Director and Trustee

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Gatehouse Apostolic Ministries International Independent Accountant's Report

Report of the Independent Accountant to the trustees on the accounts of the Charity for the year ended 31 December 2024

We report on the financial statements of the charity on pages 9 to 15 for the year ended 31 December 2023 which have been prepared in accordance in accordance with the Financial Reporting Standard for Smaller Entities (the FRSSE) , effective April 2008, as modified by the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, effective April 2005 revised in June 2008, (The SORP), under the historical cost convention and the accounting policies set out on page 10.

Respective responsibilities of directors and accountant

As described on page 7 , the charity's trustees, who are also the directors of the company for the purposes of company law, are responsible for the preparation of the accounts. The trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the charity is exempt from an audit under Section 477 of the Companies Act 2006.The trustees also consider the charity to be exempt from the requirement to be subject to Independent Examination.

Our responsibility is to prepare accounts upon the basis of the information supplied to us.

No statement of opinion

We have not carried out any audit procedures and have relied upon information supplied to us by the trustees , and the information supplied by the trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently we do not express an audit or other assurance opinion on the view given by the accounts.

Amos Oloruntobi (FCCA) For and on behalf of: K. Amos & Co. Chartered Certified Accountants Unit 50b, St. Olav's Court, City Business Centre, Lower Road, SE16 2XB.

The date upon which this report was completed is :- 30 September 2024

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Gatehouse Apostolic Ministries International

Statement of Financial Activities For the year ended 31 December 2024

Income
Income from charitable activities
Voluntary income: donations
Bank interest received
Gift Aid income
Total income
Resources Expended
Charitable activities
Other charitable purposes
Management & administration of charity
Total resources expended
Net incoming/(outgoing) resources
Fund balances as at 1 January 2024
Funds balances as at 31 December 2024
Notes Unrestricted
funds
112,379
-
14,062
126,441
61,036
35,849
26,009
122,894
3,547
20,538
24,085
2024
Total
Funds
£
112,379
-
14,062
126,441
61,036
35,849
26,009
-
122,894
3,547
20,538
24,085
2023
Total
Funds
£
123,754
19
19,753
2
3
5
6
7
143,526
63,376
37,345
29,147
129,868
13,658
6,880
20,538

All incoming and expended resources derive from continuing activities.

All movements are in unrestricted funds.

The notes on pages 11 to 15 form part of these financial statements.

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Gatehouse Apostolic Ministries International

Balance Sheet as at 31 December 2024

Balance Sheet
as at 31 December 2024
Notes 2024 2023
£ £
Fixed assets 8 40,943 44,300
Current assets
Debtors - -
Cash at bank - Deposit account 12,506 5,996
Cash at bank - Current account 484 2,274
Total current assets 12,990 8,270
Creditors:-
amounts due within one year 9 (1,513) (1,213)
Net current assets 11,477 7,057
Total assets less current liabilities 52,420 51,357
Long term liability
Bank loan (13,376) (15,860)
Net Assets/Liabilities employed 39,044 35,497
The funds of the charity :
Funds
General funds 24,085 20,538
Designated property/building fund 14,959 14,959
Total charity funds 39,044 35,497
Number Number
Average number of employees 1 2

The directors are satisfied that for the year in question 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Act.

The director(s) acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared in accordance with the micro entity provisions of the Companies Act 2006 and FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

Reverend Samuel Olumoyegun Trustee Approved by the board of trustees on 30 September 2024

The notes on pages 11 to 15 form an integral part of these accounts.

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Gatehouse Apostolic Ministries International Notes to the Accounts for the year ended 31 December 2024

1 Accounting policies

a) Basis of preparation of the accounts

The financial statements have been prepared in accordance with all applicable accounting standards, as modified by the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, effective April 2005 (revised June 2008) (The SORP). The accounts have been drawn up in accordance with the provisions of the Charities (Accounts and Reports) Regulations 2008 and the Companies Acts, and include the results of the charity's operations which are described in the Trustees' Report, all of which are continuing.

Advantage has been taken of Section 396(5) of The Companies Act 2006 to allow the format of the financial statements to be adapted to reflect the special nature of the company's operation and in order to comply with the requirements of the SORP.

The company has taken advantage of the exemption in Financial Reporting Standard No 1 from the requirement to produce a cash flow statement.

The particular accounting policies adopted are set out below.

b) Accounting convention

The financial statements are prepared,on a going concern basis, under the historical cost convention.

c) Incoming Resources

Incoming resources such as titles, offerings and other donations are accounted for on a receivable basis.

Investment income consists of net interest received on bank deposit account during the year and recorded as unrestricted.

d) Fixed assets and depreciation

All tangible fixed assets are stated at cost less depreciation.

Items of less than £100 are not capitalised.

Depreciation has been provided at the following rates in order to write off the assets (less their estimated residual value ) over their estimated useful economic lives.

Fixtures & fittings 25% straight line Plant & Equipment 25% straight line Musical equipment 20% straight line Office furnture 20% straight line Motor vehicle 25% straight line

The Trustees review the carrying value for impairment when events or changes in circumstances indicate the

e) Taxation

As a registered charity, the company is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value Added Tax is not recoverable by the company , and is therefore included in the relevant costs in the Statement of Financial Activities. No tax liability has arisen for the charity in the course of its activities.

f)[Resources expended]

All expenditure is accounted for in this financial statement on an accrual basis and has been classified under headings that aggregate all costs related to the category. Resources expended includes attributable VAT which cannot be recovered and is reported as part of the expenditure to which it relates:

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Gatehouse Apostolic Ministries International Notes to the Accounts for the year ended 31 December 2024

y

those costs of an indirect nature necessary to support them.

g) Funds

At 1st January 2024
Surplus/(deficit) for the year
Designated property/building funds in the year
At 31st December 2024
General
Designated
Funds
Build Funds
£
£
20,538
14,959
3,547
-
-
24,085
14,959
Total
2024
£
35,497
3,547
-
39,044
Total
2023
£
6,880
13,658
-
20,538

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charitable company and which have not been designated for other purposes.

Restricted funds are funds that account for situations where a donor requires that a donation must be spent on a particular purpose or where funds have been raised for a specific purpose. There was a brought forward balance of £14,959.00 as at 1st January 2024.

The designated purpose for this set of restricted is to provide adequate funding for the property maintenance to make the current site fit for purpose and sustainable, as well as provide funds to make a deposit towards the procurement of a new building.

h) Finance and operating leases

Assets purchased under finance leases are capitalised as fixed assets, and the obligations under such agreements are included in creditors. The difference between the capitalised cost and the total obligation under the lease represents the finance charges. Finance charges are written off to the SOFA over the period of the lease so as to produce a constant periodic rate of charge.

Rentals payable in respect of operating leases where substantially all the benefits and risks of ownership remain with the lessor are charged to the Statement of Financial Activities as incurred.

2
Voluntary income
Donations
3
Investment income
Bank interest received
4
Net incoming resources for the year
This is stated after charging:
Depreciation
Trustees/Directors' remuneration (see note 5)
Accountants' fees
2024
£
112,379
2024
£
-
2024
£
3,357
12,847
1,200
2023
£
123,754
2023
£
19
2023
£
3,357
12,642
1,200

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Gatehouse Apostolic Ministries International Notes to the Accounts for the year ended 31 December 2024

5
Resources expended on charitable activities
Welfare and training
Staff cost
Mission/Outreach meetings
Guest speakers/honorarium
Rent, rates & service charges
Security/storage costs
Advertising & promotion
Donation to other Charities
Staff costs:
Minister in charge
Pastoral relief scheme
Other salaries
Pension
2024
£
700
30,689
9,424
2,400
11,684
1,707
2,882
1,550
61,036
2024
£
12,847
14,400
-
3,442
30,689
2023
£
574
29,537
5,342
3,050
19,447
1,914
2,412
1,100
63,376
2023
£
12,642
12,720
-
4,175
29,537

During the year, Reverend Babatunde Ogedengbe, who is also a trustee director, earned a salary of £12,847 (2023 - £12,642). He was also paid under the pastoral relief scheme of a sum of £14,400 for his service in furthering the objectives of the charitable company.

Reverend Bola Ogedengbe, who is the spouse of Reverend B. Ogedengbe, was not paid salary in year 2024. She is still involved in the church administration.

The authority for the above remuneration payments was given by the charitable company's memorandum of association.

There were no fees or other remuneration paid to other trustees.

The average number of employees, analysed by function, was:

Church
Administration
6
Resources expended on other charitable activities
Provision of charitable services:
Legal, consultancy & professional fees
Conferences & meetings
Repairs & maintenance
Hospitality/Entertainment
Motor vehicles running expenses
Car lease
Musician/instrumentalist
Transport/traveling
2024
No.
1
-
1
2024
£
2,263
2,476
5,450
1,385
4,380
3,481
8,439
7,975
35,849
2023
No.
1
-
1
2023
£
1,361
3,445
3,154
439
6,873
2,174
6,475
13,424
37,345

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Gatehouse Apostolic Ministries International Notes to the Accounts for the year ended 31 December 2024

7
Governance costs:
Management and adminstration
Telephone (internet costs)
Stationeries, printing and postage
Bank, card charges and HP interest
Insurance
Subscriptions and membership
Accounting fees
Utilities
Equipment expensed
Equipment hire
Software/Christian books and literature
General expenses
Depreciation
8
Tangible fixed assets
Land &
building
Fixtures
&
fittings
Office
equipment
Plant,
Machinery
£
£
£
£
Asset cost:
At 1 January 2024
36,492
4,478
13,542
20,844
Additions
-
-
-
-
Disposals
-
-
-
-
At 31 December 2024
36,492
4,478
13,542
20,844
Accumulated depreciation:
At 1 January 2024
-
4,478
10,666
20,844
Eliminated on disposals
Charge for the year
-
-
1,208
-
At 31 December 2024
-
4,478
11,874
20,844
Net book value
At 31 December 2024
36,492
-
1,668
-
At 31 December 2023
36,492
-
2,876
-
9
Creditors: amounts falling due within one year
Creditors & accruals
Accounts fees
2024
£
3,093
634
3,108
2,780
1,200
8,668
1,052
1,142
975
-
3,357
26,009
Musical
equipment
£
31,652
-
-
31,652
27,850
1,019
28,869
2,783
3,802
2024
£
1,513
-
1,513
2023
£
3,628
147
1,037
4,000
843
1,200
10,109
2,230
1,142
1,419
35
3,357
29,147
Motor
Vehicles
£
25,184
-
-
25,184
24,054
1,130
25,184
-
1,130
2023
£
501
712
1,213
Total
£
132,192
-
-
132,192
87,892
3,357
91,249
40,943
44,300

10 Ultimate controlling party

The ultimate controlling party is considered to be the Trustees, as a body.

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Gatehouse Apostolic Ministries International Notes to the Accounts for the year ended 31 December 2024

11 Related party transactions

No payments were made to trustees or any other persons connected with them during this financial period in their capacity as trustees. No material transaction took place between the Charity and a trustee or any person connected with them.

12 Share Capital

The charity is incorporated under the Companies Acts and is limited by guarantee, each member having undertaken to contribute such amounts not exceeding one pound as may be required in the event of the company being wound up whilst he or she is still a member or within one year thereafter.

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