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← Gateway Church Swindon

2025-03-31-accounts

CHURCH SWINDON Report and Accounts Year Ended 31 March 2025

GATEWAY CHURCH SWINDON

Report and Accounts Year Ended 31 March 2025

Contents

Company Information 1
Trustees’ Report 2-14
Independent Examiner’s Report 15
Statement of Financial Activities 16
Balance Sheet 17
Statement of Cash Flows 18
Notes to the Accounts 19-29

GATEWAY CHURCH SWINDON

Report and Accounts Year Ended 31 March 2025

Company Information

Charity Name Gateway Church Swindon Company Registration Number 06541956 Charity Registration Number 1123831 Governing Document Memorandum and Articles of Association dated 21/03/2008 Trustees Mark Owen (Chair) Nigel Howarth Andrew Neale Mallika Ebenezar Thomas Halliwell Hyeladzira Thahal Colin Thornton (resigned 09/10/2025) Company Secretary Nigel Howarth Registered Address The Trinity Centre Stonehill Green Westlea Swindon Wiltshire SN5 7AR Senior Management Team Nigel Howarth (Chief Executive and Team Leader) Al Cotton (Elder) Callum Lympany (Elder) Robert Sinclair (Elder) Colin Thornton (resigned 09/10/2025) Bankers Barclays Bank PLC Barclays Business Centre 10-14 High Street Swindon Wiltshire SN1 3ED Independent Examiner Nick Spear ACCA Stewardship 1 Lamb’s Passage London EC1Y 8AB

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Report and Accounts Year Ended 31 March 2025

GATEWAY CHURCH SWINDON

Trustees’ Report

1. STRUCTURE, GOVERNANCE AND MANAGEMENT

1.1. Structure

Gateway Church Swindon (‘GCS’) was incorporated in March 2008 as a company limited by guarantee and is the successor charity to Swindon Family Church.

GCS is a diverse Christian church based in Swindon, Wiltshire. It is part of Regions Beyond, an international network of churches overseen by Fusi Mokoena, and is part of the Newfrontiers family of churches. It is also a member of the Evangelical Alliance. No external party, including the Evangelical Alliance, Newfrontiers and Regions Beyond, took decisions or had voting rights in the governance of GCS.

1.2. Governance

The charity is governed by the trustees, who are appointed for the skills and experience that they may offer in contributing to the governance of the charity. Trustees must subscribe and adhere to, in belief and lifestyle, the statement of beliefs set out in the memorandum and articles of association and are typically invited from existing church members.

The trustees have adopted a policy for the induction and training of new trustees, including providing each trustee with the following:

New trustees are made aware of the charity’s professional advisors, accountants and any current issues. They are also made aware of the organisational management structure, employees and their responsibilities. They are given the opportunity to meet staff members to be appraised of matters of current activities.

The trustees meet at least four times a year, where aims, strategies and policies for achieving the charity’s responsibilities and objectives are agreed and reviewed regularly. The trustees have overall legal and financial responsibility for the charity.

The trustees have appointed a senior management team, who have been given delegated responsibility for the spiritual and strategic direction of the church. The senior managers, together with other staff, also meet regularly and deal with the day-to-day management and running of the activities. Senior managers report to the trustees on the progress of activities, performance results and plans.

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Report and Accounts Year Ended 31 March 2025

Trustees’ Report

The trustees agree on the salary structure for all staff employed by the charity, which includes the senior management team. All staff have contracts and job descriptions and are paid commensurate with the level of responsibility that they hold. The salary structure is reviewed annually.

As at 31 March 2025, the charity had seven trustees and five elders, who formed the senior management team. Since the year-end, however, there has been a change in the senior management team, so that Nigel Howarth is now the Chief Executive and Team Leader. Colin Thornton has also resigned from his position as a trustee and elder (member of the senior management team).

1.3. Risk Management

The trustees have recognised the importance of assessing and managing the risk associated with the charity’s objectives and have overall responsibility for determining risk management policy, defining what is required and methods of how risks are identified, assessed, handled, reviewed and reported. The senior management team have responsibility for implementing and maintaining systems consistent with this policy. The charity has a set of comprehensive policy and procedure documents in place to ensure on-going identification and management of risks. A system has been implemented whereby potential risks are considered, categorised (financial, external, operational, governance, and legal, regulatory and compliance risks), graded by the likelihood of occurrence and impact and the results recorded in the risk register. The system continues with procedures to mitigate those risks, by minimising the likelihood and any potential impact should those risks materialise, and report and review outstanding medium or high rated risks.

The trustees and the senior management team regularly review progress against budgeted financial plans and non-financial criteria. Accounts are prepared every month so that financial risks can be identified early and appropriate action taken. While it is recognised that the procedures do not provide absolute assurance against loss or material misstatements, the trustees are of the opinion that proper systems of risk management and control are in place within the charity.

1.4. Other Policies and Procedures

The trustees have established, and regularly review, policies on the following:

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Trustees’ Report

2. OBJECTIVES AND ACTIVITIES

2.1. Objectives

The objects of GCS, as stated in the memorandum and articles of association, are as follows:

2.2. Vision & Mission

The trustees note that the Church is not a building, but a gathering of ordinary people of different ages and backgrounds, whose lives have been changed by Jesus Christ, the Son of God. The New Testament reveals the Church as a community of people, properly taught and cared for, who by loving and serving Jesus Christ, were also committed to love and care for each other and to be a blessing to the area in which they lived. GCS, its trustees, elders, and members, are committed to the continuation of those New Testament principles. GCS is not alone in this; it is one of many churches in the area, country, and all over the world who are inviting people to re-discover the excitement of knowing Jesus Christ.

The vision of GCS is to see Swindon come to life in God. We will do this by giving ourselves away through equipping, sending, partnering, & resourcing.

2.3. Values

The Trustees and elders have sought to work out how best to express the vision in the context of week-toweek church activities, values and life. The following ten value statements aim to summarise what GCS prioritises and strives for, as it works out its vision of seeing Swindon come to life in God:

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Trustees’ Report

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Trustees’ Report

2.4. Significant Activities

The significant activities, programmes and projects used by GCS are:

Sunday Gatherings

The focus of Sunday gatherings is to gather together before God in worship, to open the Bible together, to teach, share communion, baptise new believers, and encourage and pray for one another. All are welcome to join a Sunday gathering, whether church members, their families, or visitors.

Groups

Groups are a support network enabling (primarily) those connected to GCS to find community, support, care, and help.

Children and Youth Work

GCS provides different age group meetings on a Sunday and at other points throughout the week for children and young adults. We subsidise the cost of the Newday summer camp for those young adults who attend.

Safeguarding Training

We continue to provide ongoing training in safeguarding for those in GCS working with children and young people, as well as those working with adults with care and support needs.

WAY

WAY is a young-person-led initiative, developing projects to bring lasting change in the lives of young people and their communities. A separate charity has now been established for this activity, and staff and projects were transferred from GCS in February 2025.

Good News for Swindon

We continue to be actively involved with Good News for Swindon, a network of churches in the town, seeking to work together for the good of Swindon. Nigel Howarth leads the Good News for Swindon network.

Outreach Activities

Two employees of GCS give a significant proportion of their employed time to leading and supporting various projects, unity initiatives, and churches around the town. We continue to employ two individuals part-time to work as pastor and outreach worker for another local church in the town, Penhill Community Church. Additionally, GCS set a budget of ‘giving away’ an equivalent of 10% of its unrestricted income for the purposes of local and international mission – whether through grant-funding, employment, etc. At the year-end, the final figure was slightly under at 9.7% of total unrestricted funds.

2.5. Public Benefit

In planning the activities of the charity, the Trustees have applied the guidance on public benefit issued by the Charity Commission.

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Report and Accounts

Year Ended 31 March 2025

Trustees’ Report

2.6. Volunteers

Much of the work of GCS continues to be dependent on the unpaid services of church members. The trustees recognise the essential resource provided by the many people within GCS who freely give of their time and would like to continue to acknowledge and thank them. We cannot attempt to place a value on the immensely significant contribution that our volunteers make, and we are grateful to them for their time and commitment.

2.7. Grant-Making Policy

Grants are made by the charity to both external organisations and individuals, as part of achieving its activities and objectives. Grants and gifts are considered on the basis of need and fulfilment of the charitable objectives. There are no upper or lower limits of support.

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Report and Accounts Year Ended 31 March 2025

GATEWAY CHURCH SWINDON

Trustees’ Report

3. ACHIEVEMENTS AND PERFORMANCE

3.1. Building a Family of Believers

The church continues to hold public gatherings, where through singing, communion, prayer and teaching the Bible, we encourage people to live as disciples of Jesus. These gatherings also provide an opportunity for individuals to share personal testimony, respond to the claims of the Christian faith, and for new believers’ baptisms.

The Sunday gatherings have activities of worship for all ages, not just adults. There is children’s work for ages 2-4, 5-8, and 9-11, as well as youth work for those aged 11-18, and a space for parents of 0-2s to bring their children and connect with others. The children’s team enjoy serving the children through games, worship, bible teaching, and exploring creativity in arts and craft. Good numbers of children are attending each week and the children’s team leaders continue to work hard at building and developing the teams. In each of the groups, we have bright and varied curriculums which are age appropriate. Our children’s work is structured to encourage the best from the children and help parents feel comfortable leaving their children in our care. Part of this is a continued commitment to safeguarding children and training our volunteers in safeguarding best practice.

As well as the age-related groups meeting on Sunday mornings, young adults (11-18) continued to meet during the week on a regular basis. During the year, we took 46 young adults to the Newday festival. In the summer of 2025, since the year-end, we took another 49 young adults.

There are many opportunities which allow most in the congregation to have some involvement in expressing their Christian faith practically as they work together and serve others. This could be through being part of the Welcome Team serving on a Sunday, working as part of the Worship Team, working with Authentic (our youth ministry) on a weekday night, or through volunteering with others we work with in the town.

Through the groups meeting at various points throughout the week, relationships continue to grow and gifts are developed as members care for and encourage one another. Groups provide an opportunity for individuals form the diverse backgrounds at GCS to meet together, often in homes, but also at the building we use. Some groups have a more specific focus when meeting together, such as a morning group for mothers and toddlers or a writing group, while others provide an opportunity to form relationships, care for one another practically, and encourage each other in faith. The group for students and twenties continues to thrive.

A number from different churches across the town continue to meet on Zoom to pray early every week day. We gather to pray every Sunday before the public meeting, as well as a number of other times each month. We joined in with Thy Kingdom Come, a global ecumenical period of prayer started by the Church of England. In January 2025, we also held a month of prayer where approximately 80% of church members attended prayer gatherings.

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Trustees’ Report

3.2. Serving and Influencing Swindon

GCS continues to employ an individual to work as a pastor for Penhill Community Church, with other churches in the town contributing towards his salary. Additionally, we employ another individual to work as an Outreach Worker in the Penhill area, funded by Penhill Community Church.

We believe that Penhill Community Church is a model for planting churches into the town and surrounding areas, with churches from different denominations and traditions in Swindon sending people to help plant it, as well as providing finance in different forms, whether for building renovations or the employment of staff. We believe that this clearly expresses the unity that Jesus desires for his church. Conversations about how we can facilitate similar church plants in the future remain ongoing.

This year, we employed a number of individuals to work on the young-person-led initiative, named WAY, aiming to support young people across the town, particularly with five areas of impact: increased engagement in education, reduced hospital admissions, reduced incidents of violence and crime, sustained employment, and improved mental health and wellbeing. Grant-funding was received from a number of organisations to facilitate this. The project manager spent much of his time facilitating three areas of ongoing provision: meeting young people in crisis moments at the Accident and Emergency service at Great Western Hospital; providing ongoing, long-term mentoring in young people’s lives; and equipping young people to lead on shaping change in their own communities. As of February 2025, all staff and projects related to WAY were moved to a separate charity, WAY UK, to further facilitate the work in the town. We were able to give WAY UK a £12,000 grant in the year to help fund their ongoing work in the town.

Additionally, we were able to continue financially supporting Safe Families, a charity supporting children, young people, and families in Swindon and across the UK.

3.3. Taking the Gospel to the Ends of the Earth

We continue to actively develop links within Regions Beyond, the international network of churches overseen by Fusi Mokoena and part of the Newfrontiers family. This included making a number of grants to Regions Beyond to facilitate their work in church-planting and serving those in need across the world. Nigel Howarth serves as a trustee of Regions Beyond UK. We were also able to financially support a Regions Beyond church in Birmingham and give a small amount to support a Regions Beyond church in South Africa. Additionally, members of the senior management team attended regular meetings with other elders and leaders from Regions Beyond churches in the West of the UK.

Links with Burundi and City Gate Church in Bujumbura remain strong. We were able to take up another special offering to continue grant-funding part of an ongoing project led by Hope for Tomorrow Global, a UK charity that facilitates much of the work in Burundi that we have an ongoing partnership with. These funds have been transferred since the year-end.

Additionally, we were able to continue financially supporting Gather Movement (Transforming Places CIO), a movement of over 8000 churches and charities in over 150 towns and cities that are working together to foster transformation in the places they are based.

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Report and Accounts Year Ended 31 March 2025

GATEWAY CHURCH SWINDON

Trustees’ Report

4. FINANCIAL REVIEW

4.1. Overview

The year ended 31 March 2025 had a deficit in unrestricted funds. The purpose of each fund and the classification of balances between ‘unrestricted/designated’ and ‘restricted’ are described in Note 1 to the Accounts, with further analysis in the subsequent Notes.

Incoming resources to the General Fund during the year ending 31 March 2025 amounted to £390,334, which represents a marginal increase on the previous year. Income from donations was £309,321; a 2.1% increase from the previous year. Total expenditure on general activities amounted to £338,877, a 1.8% increase in expenditure from last year.

Transfers from the General Fund to restricted funds amount to £57,794 resulting in a General Fund balance at the year-end of £98,372. £7,762 of the balance consisted of fixed assets.

4.2. Restricted Funds

There are 11 restricted funds. The Burundi Fund, International Mission Fund, Local Mission Fund, Building Fund, Interns Fund, WAY Fund, Welfare Fund, and four new funds for this financial year – the Newday Fund, the Events Fund, the GN4S Fund, and the Christmas Toy Appeal Fund.

In the Burundi Fund, the specified income of £14,050 was taken through special offerings and includes Gift Aid recoverable. The Burundi Fund received no transfer of funds from the General Fund. There was no in-year expenditure, and the fund balance at the year-end was £14,788.

The International Mission Fund received £844 of specified income for the year, taken through a small special offering. It received a transfer of £11,998 from the General Fund, equivalent to 3.1% of General Fund income. Total resources of £12,800 were disbursed during the year, and the fund balance at the year-end was £44.

The Local Mission Fund received total income of £16,379, which includes Gift Aid recoverable and grant income. It received a transfer of £22,203 from the General Fund, equivalent to 5.7% of General Fund income. Total resources of £38,557 were disbursed during the year, along with a fund transfer of £2,431 to other restricted funds, and the fund balance at the year-end was £13,180.

The Building Fund received specified income of £325 during the year, which includes Gift Aid recoverable. It received no transfer of funds from the General Fund. Expenditure amounted to £2,863 during the year, and the fund balance at the year-end was £317.

The Interns Fund received specified income of £21,149 during the year, including gift aid recoverable, which was taken through special offerings. It received a transfer of £10,000 from the General Fund, equivalent to 2.6% of General Fund income. Resources expended amounted to £36,981, resulting in a year-end fund balance of £5,239.

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Report and Accounts Year Ended 31 March 2025

Trustees’ Report

The WAY Fund received income of £69,839, including grant income. It received no transfer of funds from the General Fund. Total resources expended amounted to £94,547, resulting in a year-end fund balance of £0.

The Welfare Fund received income of £938 during the year, including gift aid recoverable. It received a transfer of £1,440, equivalent to 0.4% of General Fund income. Resources expended amounted to £3,535, resulting in a year-end fund balance of £15,558.

The Newday Fund received specified income of £14,455 during the year, including gift aid recoverable, some of which was taken through special offerings. It received a transfer of £1,973 from the General Fund, equivalent to 0.5%. Resources expended amounted to £16,428, resulting in a year-end fund balance of £0.

The Events Fund received income of £7,883 during the year. It received a transfer of £100 from the Local Mission Fund, and a transfer of £6,477 from the General Fund, equivalent to 1.7% of General Fund income. Total resources expended amounted to £14,407, resulting in a year-end fund balance of £53.

The GN4S Fund received income of £325 during the year. It received a transfer of £3,701 from the General Fund, equivalent to 0.9% of General Fund income. Total resources expended amounted to £4,026, resulting in a year-end fund balance of £0.

The Christmas Toy Appeal Fund received income of £8,495 during the year. It received a transfer of £2,331 from the Local Mission Fund, but no transfer of funds from the General Fund. Total resources expended amounted to £6,276, resulting in a year-end fund balance of £4,550.

4.3. Principal Funding Sources

GCS relies heavily on the generosity of the church members to fund its activities. The total of all donations (including in restricted funds) was £346,400.

Grant income of £99,155 was another large source of funding.

4.4. Reserves Policy

The Trustees have set a policy of retaining reserves sufficient for the foreseeable needs of the charity. At the year-end, the contractual obligations to future expenditure were the Trinity Centre lease (originally, a 3-yearterm from October 2023, with break clauses after 1 and 2 years; £34,000 per annum plus associated costs) and regular commitments under contracts of employment. The majority of the charity’s commitments will continue to be met out of current income.

The Trustees believe that an amount equivalent to a minimum of three to four months gross expenditure in general reserves is needed. This will provide for regular fluctuation in income and expenditure throughout the year.

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GATEWAY CHURCH SWINDON

Report and Accounts

Year Ended 31 March 2025

Trustees’ Report

The total value of all general reserves at 31 March 2025 was £98,372, of which £7,762 consisted of fixed assets. The general fund expenditure budget for the 2025-26 year is approximately £433,201. Based on the above, ongoing reserves of between £108,300 and £144,400 are appropriate.

While the charity has moved back out of policy at the end of the year, the deficit was smaller than expected during the year. With a small surplus budgeted for the 2025-26 year, the charity does not expect to move within policy in the upcoming year, but action is being taken to encourage greater gift aid giving where possible.

4.5. Pensions

The charity offers membership of a stakeholder pension scheme to all qualifying employees and pays an amount of 8% of the employee’s salary into the scheme on a monthly basis.

GCS does not operate a defined benefit or final salary scheme.

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Report and Accounts Year Ended 31 March 2025

GATEWAY CHURCH SWINDON

Trustees’ Report

5. PLANS FOR FUTURE PERIODS

This year ended with a deficit of £6,337.

The budget to March 2026 indicated a small surplus of £391. Action is being taken to encourage greater gift aid giving to help bring reserves back within policy.

Because we have a healthy remaining balance in the Welfare Fund, we are prepared to continue supporting those who are in financial need, both within the church and wider in Swindon, over this coming year with the continued cost-of-living crisis and increases to household bills.

In light of the reserves position, our revised intention to ‘give away’ only a budgeted 10% of general income, plus any restricted income raised from special offerings, will remain for 2025-26. This will continue to be reviewed on an annual basis until reserves are in a stronger and more stable position and we are able to increase again how much we can ‘give away’ in grant funding to other organisations to a similar position as in previous years.

6. STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The trustees are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006.

They are also reponsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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GATEWAY CHURCH SWINDON

Report and Accounts

Year Ended 31 March 2025

Trustees’ Report

7. APPROVAL

This report, which has been prepared in accordance with the provisions of the Companies Act 2006 relating to small companies, was approved by the Trustees and signed on their behalf by:

NJHowarth

NJHowarth (Dec 10, 2025 10:47:41 GMT)

……………………………………………………..

Nigel Howarth – Trustees

Dec 10, 2025

…………………………………………………….. Date

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Independent Examiner’s Report to the Trustees of Gateway Church Swindon (‘the Company’)

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025 on pages 16 to 29 following, which have been prepared on the basis of the accounting policies set out on pages 19-21.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination, I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent Examiner’s Statement

Since the Company’s gross income exceeded £250,000, your 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 Association of Chartered Certified Accountants, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

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 to enable a proper understanding of the accounts to be reached.

Nick Spear

Nick Spear (Dec 16, 2025 14:20:37 GMT)

Nick Spear ACCA Member of the Association of Chartered Certified Accountants Stewardship 1 Lamb’s Passage London EC1Y 8AB

Date: Dec 16, 2025

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GATEWAY CHURCH SWINDON

Report and Accounts

Year Ended 31 March 2025

Statement of Financial Activities

Summary Income and Expenditure Account

Notes
INCOME AND ENDOWMENTS FROM:
Donations and Legacies
4
Charitable Activities
5
Investment Income
6
Other Income
7
TOTAL INCOME AND ENDOWMENTS
EXPENDITURE ON:
Charitable Activities
8
TOTAL EXPENDITURE
NET INCOMING (OUTGOING) RESOURCES
BEFORE TRANSFERS
Transfers Between Funds
3
NET MOVEMENT IN FUNDS
FUND BALANCES:
At 31 March 2024
Net movement in funds
At 31 March 2025		 Notes Unrestricted
Funds
2025
£
384,047
2,900
1,622
1,765
390,334		 Restricted
Funds		 Total
Funds		 Unrestricted
Funds		 Restricted
Total
Funds
Funds
2025
£
136,410
17,933
0
337
154,680		 2025
£
520,457
20,833
1,622
2,101
545,014		 2024
£
361,170
23,311
1,086
4,198
389,764		 2024
2024
£
£
147,000
508,170
0
23,311
0
1,086
0
4,198
147,000
536,764
(338,877)
(338,877)		 (230,420)
(230,420)		 (569,297)
(569,297)		 (332,781)
(332,781)		 (155,014)
(487,795)
(155,014)
(487,795)
51,457
(57,794)		 (75,740)
57,794		 (24,283)
0		 56,983
(37,478)		 (8,014)
48,970
37,478
0
(6,337) (17,946) (24,283) 19,505 29,465
48,970
104,708
(6,337)		 71,677
(17,946)		 176,385
(24,283)		 85,202
19,505		 42,212
127,414
29,465
48,970
98,372 53,730 152,102 104,708 71,677
176,385

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing operations.

The statement of financial activities also complies with the requirements for an income and expenditure account required by the Companies Act 2006.

The notes on pages 19 to 29 form part of these accounts.

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GATEWAY CHURCH SWINDON

Report and Accounts

Year Ended 31 March 2025

Balance Sheet

At 31 March 2025

FIXED ASSETS
Tangible Assets
CURRENT ASSETS
Debtors
Cash at Bank and in Hand
CREDITORS
Amounts falling due within one year
NET CURRENT ASSETS
NET ASSETS
FUNDS
General Fund
Specific Funds
Burundi Fund
International Mission Fund
Local Mission Fund
Building Fund
Interns Fund
WAY Fund
Welfare Fund
Newday Fund
Events Fund
GN4S Fund
Christmas Toy Appeal Fund
TOTAL FUNDS		 Notes Unrestricted Restricted
2025
2024
£
£
£
2,962
10,724
12,284
Total
10
11
12
13
3
3
3
3
3
3
3
3
3
3
3		 £
7,762
7,762
64,900
33,944		 2,962
10,724
12,284
57,392
122,292
92,966
2,224
36,168
123,515
98,844
(8,233)		 59,616
158,461
216,481
(8,849)
(17,083)
(52,381)
90,611 50,767
141,377
164,101
98,372 53,730
152,102
176,385
98,372
0
0
0
0
0
0
0
0
0
0
0		 0
98,372
104,708
14,788
14,788
738
44
44
2
13,180
13,180
15,586
317
317
2,855
5,239
5,239
11,071
0
0
24,709
15,558
15,558
16,717
0
0
0
53
53
0
0
0
0
4,550
4,550
0
98,372 53,730
152,102
176,385

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006 however, in accordance with Section 145 of the Charities Act 2011, the accounts have been examined by an independent examiner and their report has been included in these financial statements.

The directors (who are the charitable company's trustees for the purposes of charity law) acknowledge their responsibilities for:

The financial statements have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

Dec 10, 2025

Approved by the Trustees and signed on their behalf on by:

NJHowarth

NJHowarth (Dec 10, 2025 10:47:41 GMT)

Nigel Howarth

Company number: 06541956 Charity number: 1123831

The notes on pages 19 to 29 form part of these accounts.

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GATEWAY CHURCH SWINDON

Report and Accounts

Year Ended 31 March 2025

Statement of Cash Flows

2025 2024 Note
£ £
Cash flows from operating activities:
Net cash provided by (used in) operating activities (82,466) 33,945 a
Cash flows from investing activities:
Dividends, interest and rents from investments 1,622 1,086
Proceeds from the sale of property, plant and equipment 0 4,020
Purchase of property, plant and equipment (10,494) (6,330)
Disposal of tangible fixed assets 3,990 0
Net cash provided by (used in) investing activities (4,882) (1,224)
Cash flows from financing activities:
Net cash provided by (used in) financing activities 0 0
Change in cash and cash equivalents in the reporting period (87,348) 32,721
Cash and cash equivalents at the beginning of the reporting
period		 123,515 90,794 b
Cash and cash equivalents at the end of the reporting period 36,168 123,515 b
Analysis of changes in net debt:
Note a: Reconciliation of net income/(expenditure) to net cash flow from operating activities
2025 2024
£ £
Net income/(expenditure) for the reporting period (as per the
statement of financial activities)		 (24,283) 48,970
Adjustments for:
Depreciation charges 8,063 6,017
Dividends, interest and rents from investments (1,622) (1,086)
Loss/(profit) on the sale of fixed assets 0 (4,020)
(Increase)/decrease in debtors (29,326) (39,872)
Increase/(decrease) in creditors (35,298) 23,937
Net cash provided by (used in) operating activities (82,466) 33,945
Note b: Analysis of cash and cash equivalents
2025 2024
£ £
Cash in hand 36,168 123,515
Total cash and cash equivalents 36,168 123,515

18

Report and Accounts Year Ended 31 March 2025

GATEWAY CHURCH SWINDON

Notes to the Accounts

1. STATUTORY INFORMATION

The charity is a charitable company limited by guarantee and is incorporated in the United Kingdom. The company’s registered number and registered office can be found on the Company Information page.

2. ACCOUNTING POLICIES

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

These financial statements have been prepared in accordance with the ‘Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)’ (‘the Charities SORP’), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (‘FRS 102’), with the Companies Act 2006, and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.

The following accounting policies have been adopted in the preparation of the financial statements:

2.1. Going Concern

The trustees (who are the charitable company’s directors for the purposes of company law) have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular, the trustees have considered the charity’s forecasts and projections and the possible implications should projected income and/or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

2.2. Income and Expenditure Recognition

19

Report and Accounts Year Ended 31 March 2025

GATEWAY CHURCH SWINDON

Notes to the Accounts

SORP requires charities with income over £500,000 to allocate costs to the various activities undertaken by the charity. The nature of the work of the church is considered to be so integrated that the core charitable activity costs are considered to be for the one activity. The support costs attributable to fundraising activity are considered minimal.

2.3. Fund Accounting

All general, unspecified income and general routine costs are managed through the General Fund. In addition, a number of specific funds have been established in line with the activities of the charity, as noted below. These specific funds comprise a ‘designated’ element (the net funding via transfers from the General Fund) and a ‘restricted’ element (the net funding of direct income, less direct costs, plus transfers via the ‘designated’ element).

The specific funds are:

20

Report and Accounts Year Ended 31 March 2025

GATEWAY CHURCH SWINDON

Notes to the Accounts

2.4. Fixed Assets and Depreciation

2.5. Future Commitments

2.6. Pension Costs

The charity operates a defined contribution scheme for its employees. Pension premiums are charged as they are paid.

2.7. Taxation

Gateway Church Swindon is a registered charity and is exempt from taxation under the Income and Corporation Taxes Acts.

2.8. Critical accounting estimates and areas of judgement

The trustees do not consider that there are any material sources of estimation or uncertainty at the balance sheet date that could result in a material adjustment to the carrying values of assets and liabilities in the next reporting period.

21

GATEWAY CHURCH SWINDON

Report and Accounts

Year Ended 31 March 2025

Notes to the Accounts

Notes to the Accounts
3.
RESTRICTED FUNDS
INCOME AND ENDOWMENTS FROM:
Donations and Legacies
4
Charitable Activities
5
Other Income
7
TOTAL INCOME AND ENDOWMENTS
EXPENDITURE ON:
Charitable Activities
8
TOTAL EXPENDITURE
NET INCOMING (OUTGOING) RESOURCES
BEFORE TRANSFERS
Transfers
NET MOVEMENT IN FUNDS
FUND BALANCES:
At 31 March 2024
Net movement in funds
At 31 March 2025		 International
Burundi
Mission
Fund
Fund
£
£
14,050
844
0
0
0
0
14,050
844		 Local
Mission
Fund		 Building
Fund		 Interns
Fund		 WAY
Fund		 Welfare
Fund		 Newday
Fund		 Events
Fund		 GN4S
Fund		 Christmas
Toy Appeal
Fund
2025
2024
£
£
£
8,495
136,410
147,000
0
17,933
0
0
337
0
8,495
154,680
147,000
£
16,379
0
0
16,379		 £
325
0
0
325		 £
21,149
0
0
21,149		 £
69,502
0
337
69,839		 £
938
0
0
938		 £
4,730
9,725
0
14,455		 £
0
7,883
0
7,883		 £
0
325
0
325
0
(12,800)
0
(12,800)		 (38,557)
(38,557)		 (2,863)
(2,863)		 (36,981)
(36,981)		 (94,547)
(94,547)		 (3,535)
(3,535)		 (16,428)
(16,428)		 (14,407)
(14,407)		 (4,026)
(4,026)		 (6,276)
(230,420)
(155,014)
(6,276)
(230,420)
(155,014)
14,050
(11,956)
0
11,998		 (22,178)
19,772		 (2,538)
0		 (15,832)
10,000		 (24,709)
0		 (2,598)
1,440		 (1,973)
1,973		 (6,524)
6,577		 (3,701)
3,701		 2,219
(75,740)
(8,014)
2,331
57,794
37,478
14,050
42		 (2,406) (2,538) (5,832) (24,709) (1,158) 0 53 0 4,550
(17,946)
29,465
738
2
14,050
42		 15,586
(2,406)		 2,855
(2,538)		 11,071
(5,832)		 24,709
(24,709)		 16,717
(1,158)		 0
0		 0
53		 0
0		 0
71,677
42,212
4,550
(17,946)
29,465
14,788
44		 13,180 317 5,239 0 15,558 0 53 0 4,550
53,730
71,677

22

GATEWAY CHURCH SWINDON

Report and Accounts

Year Ended 31 March 2025

Notes to the Accounts

4.
INCOME FROM DONATIONS
General donations of cash and similar
Gift Aid donations of cash and similar
Gift Aid recoverable
Other grants receivable
Government grants (note 4a)
a.
Government grants comprise:
Swindon Borough Council Grants
5.
INCOME FROM CHARITABLE ACTIVITIES
Youth ministry events
Church retreats and events
Room hire
6.
INVESTMENT INCOME
Bank interest
7.
OTHER INCOME
Gain on disposal of fixed assets
Other income		 2025
2024
£
£
66,759
87,347
279,641
256,795
74,903
63,599
99,155
67,096
0
33,333
520,457
508,170
0
33,333
0
33,333
2025
2024
£
£
10,947
8,567
9,836
14,744
50
0
20,833
23,311
2025
2024
£
£
1,622
1,086
1,622
1,086
2025
2024
£
£
0
4,020
2,101
178
2,101
4,198

23

GATEWAY CHURCH SWINDON

Report and Accounts

Year Ended 31 March 2025

Notes to the Accounts

Notes to the Accounts
8.
CHARITABLE EXPENDITURE
8.1
MINISTRY COSTS
Salaries and pension contributions
Employer's national insurance
Visiting ministry costs
UK travel & entertainment (meals, etc.)
Team building
Staff & volunteer training
Insurance
Bank charges
Loss on disposal of fixed assets
Write off debts
Depreciation of tangible fixed assets
8.2 OFFICE AND ACCOMMODATION COSTS
Rates, rent, and associated fees
Utilities
Repairs, maintenance & building improvements
Cleaning
Operations & compliance costs
Office equipment & software
Telephone, mobiles & internet
Printing, photocopying & stationery
Communications & publicity
Postage
Subscriptions & memberships
Professional fees
Payroll fees
Hospitality & kitchen supplies		 2025
2024
£
£
303,479
249,840
23,444
17,106
891
0
8,505
4,913
2,836
404
11,001
8,085
2,234
1,933
189
240
0
0
435
0
8,063
6,017
361,077
288,538
2025
2024
£
£
34,000
26,063
6,613
4,260
9,027
11,140
4,742
4,549
1,612
1,473
4,326
2,611
5,016
4,827
331
434
2,645
3,580
58
98
1,387
1,452
345
0
446
356
6,616
4,352
77,163
65,194

24

GATEWAY CHURCH SWINDON

Report and Accounts

Year Ended 31 March 2025

Notes to the Accounts

8.3 ACTIVITY COSTS
Room hire
Gateway Kids (Children's ministry)
Events
Authentic (Youth ministry)
Student Ministry
Worship team
A/V team (incl. equipment)
Gateway groups
WAY expenses
International travel - non-mission
International travel - mission
Transport - minibus & taxi
Other pastoral
Alpha course
Other local outreach
8.4 GRANTS
Grants to institutions
Safe Families
Hope for Tomorrow Global
Regions Beyond
Gather Movement
Newday Generation
Penhill Community Church
Moseley Church Plant
WAY UK
Dihlabeng Church South Africa
Christ Church Birmingham
Total
Grants to individuals
Total grants
8.5 GOVERNANCE COSTS
Independent examiner's fees		 2025
Number
£
12
2,400
0
0
25
12,000
12
1,200
0
0
0
0
0
0
1
12,000
2
800
1
3,000		 2025
2024
£
£
0
3,280
1,465
1,714
18,434
17,971
19,194
16,163
1,720
0
1,734
1,613
882
3,362
739
1,209
41,179
20,787
0
4,498
0
1,051
26
0
934
99
831
352
6,649
4,675
93,787
76,776
2024

Number
£

13
3,000

1
15,000

24
25,721

1
1,200

1
1,000

1
1,500

1
3,093

0
0

0
0

0
0
53
31,400
42
50,514
33
2,785
55
3,833
86
34,185
97
54,347
2025
2024
£
£
3,084
2,940
3,084
2,940

Fees payable to Stewardship, other than for the cost of the independent examination totalled £220 (2024: £402.50)

25

GATEWAY CHURCH SWINDON

Report and Accounts

Year Ended 31 March 2025

Notes to the Accounts

tes to the Accounts
STAFF, TRUSTEES, & KEY MANAGEMENT
Gross wages and salaries
Employer's national insurance costs
Pension costs
Total staff costs
Number of staff at year end:
Full-time
Part-time		 2025
2024
£
£
278,815
231,432
23,444
17,106
24,664
18,408
326,924
266,946
2025
2024
4
6
5
5
  1. STAFF, TRUSTEES, & KEY MANAGEMENT

The average number of staff during the reporting period was 13.9 (2024: 8.5). However, 85% of one staff member and 50% of another staff member was recharged to another charity, WAY UK, due to grant funding for part of their employment being received by WAY UK ahead of a TUPE transfer of the employees at a later date. Most of the charity's activities are carried out by volunteers.

No staff received salaries at a rate of more than £60,000 per annum.

The charity's key management comprise the trustees and the key staff named on the Company Information page. Total employment benefits payable to key management for the year were as follows:

Employer
Wages & pension 2025
salaries contributions £
Trustees:
Nigel Howarth 42,600 3,408 46,008
Colin Thornton 44,750 3,580 48,330
Other members of key management: 81,480 6,518 87,998
182,336

The following amounts were payable in the previous year:

Employer
Wages & pension 2024
salaries contributions £
Trustees:
Nigel Howarth 40,000 3,200 43,200
Colin Thornton 42,000 3,360 45,360
Other members of key management: 76,500 6,120 82,620
171,180

Nigel Howarth and Colin Thornton served as elders of the church and received the above payments for serving in that capacity, not for serving as trustees; these payments are permitted by the charity's governing document.

26

GATEWAY CHURCH SWINDON

Report and Accounts

Year Ended 31 March 2025

Notes to the Accounts

Notes to the Accounts
10.
TANGIBLE FIXED ASSETS
Cost
At 01 April 2024
Additions
Gains / (losses) on revaluation
Disposals
At 31 March 2025
Accumulated depreciation
At 01 April 2024
Charge for the year
Eliminated on disposal
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024		 Leasehold
Equipment improvements
Total
£
£
£
108,590
109,880
218,469
10,494
0
10,494
0
0
0
(6,059)
0
(6,059)
113,024
109,880
222,904
(97,261)
(108,925)
(206,185)
(7,420)
(643)
(8,063)
2,070
0
2,070
(102,611)
(109,568)
(212,178)
10,413
312
10,724
11,329
955
12,284

Equipment comprises musical, public address, translation, sound, kitchen and office equipment and fixtures and fittings.

11. DEBTORS

Debtors
Gift Aid recoverable
Accrued income
Amounts receivable
Prepayments		 Unrestricted
£
0
60,865
464
0
3,571		 Restricted
2025
2024
£
£
£
0
0
210
6,562
67,427
61,336
150
614
1,538
40,819
40,819
15,000
9,861
13,432
14,883
64,900 57,392
122,292
92,966

12. CASH AT BANK AND IN HAND

Bank accounts
Cash in hand
CREDITORS
Accounts payable
Deferred income
Payroll creditors
Accruals		 Unrestricted
£
31,774
2,170		 Restricted
2025
2024
£
£
£
2,224
33,998
121,936
0
2,170
1,579
33,944 2,224
36,168
123,515
Unrestricted
£
4
172
0
8,057		 Restricted
2025
2024
£
£
£
43
47
443
2,436
2,609
34,058
0
0
8,161
6,370
14,427
9,718
8,233 8,849
17,083
52,381

13. CREDITORS

27

GATEWAY CHURCH SWINDON

Report and Accounts Year Ended 31 March 2025

Notes to the Accounts

14. DEFERRED INCOME

Deferred income comprises the following: Grants Training
& Repayments & conferences 2025 2024
£ £ £ £
Balance at the beginning of the reporting period 32,901 1,157 34,058 16,314
Amount released to income (32,901) (1,157) (34,058) (16,314)
Amount deferred in year 2,292 317 2,609 34,058
Balance at the end of the reporting period 2,292 317 2,609 34,058
The income deferred at the period end will be released to income over the following periods:
Within one year 2,292 317 2,609 34,058
After one year 0 0 0 0
2,292 317 2,609 34,058

15. OPERATING LEASE COMMITMENTS

The charity has an operating lease for its church building. The minimum amount payable (until the next break clause and ignoring the potential effect of future rent reviews) in respect of this lease is as follows:

Payments falling due:
Within one year
Between one and five years
After five years		 2025
2024
£
£
34,000
34,000
14,167
48,167
0
0
48,167
82,167

During the year the charity was charged £34,000 (2024: £26,909) for its operating lease.

16. ANALYSIS OF NET ASSETS BY FUND

The assets and liabilities of the various funds were as follows:

Restricted funds
Unrestricted funds		 Fixed
assets
£
2,962
7,762		 Bank
balances
£
2,224
33,944		 Other net
assets
2025
2024
£
£
£
48,544
53,730
71,677
56,667
98,372
104,708
10,724 36,168 105,210
152,102
176,385

28

GATEWAY CHURCH SWINDON

Report and Accounts

Year Ended 31 March 2025

Notes to the Accounts

17. TRANSACTIONS WITH RELATED PARTIES

During the year, the charity:

a) received donations totalling £85,703 (2024: £86,682) from related parties (which includes trustees, any oth members of key management, and anyone closely connected to them).

During the year, the charity also made the following payments to, or for, related parties:

c) J Howarth, who is closely related to Nigel Howarth, a trustee of the charity, received employment benefits totalling £9,450 (2024: £2,700) for providing administrative services to the charity.

Except as disclosed in note 9, 'Staff, Trustees & Key Management', there have been no other transactions with rela parties during the year.

18. MEMBERS

Each member of the company commits to contribute if the charity is wound up an amount of £1.

29