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← Gateway Vineyard Christian Fellowship Norwich

2025-03-31-accounts

Gateway Vineyard Christian Fellowship Norwich

Report and Accounts Year ended 31 March 2025

1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk

GATEWAY VINEYARD CHRISTIAN FELLOWSHIP NORWICH

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

Trustees Benjamin Axon (appointed 25 September 2025)
Judy Day (resigned 26 June 2025)
Craig Deal
Charles Greeney
Alan Lusher
Andrew Wiltshire
Key Staff Craig Deal
Hannah Deal
Marc Lillystone
Katie Lillystone
Andrew Southgate
Governing Document Memorandum and Articles of Association dated 23
February 2010, amended by a special resolution on
7 March 2017.
Company Registration Number 07165537
Charity Registration Number 1135206
Principal Address Gateway Vineyard Norwich
& Registered Office Trowse Sports Hall
The Street, Trowse
Norwich
NR14 8SP
Independent Examiner Lisa Darby FCA
Stewardship
1 Lamb's Passage
London
EC1Y 8AB
Bankers CAF Bank Limited
25 Kings Hill Avenue
West Malling
Kent
ME19 4JQ
Contents Page
Company Information 1
Trustees' Annual Report 2-8
Independent Examiner's Report 9
Statement of Financial Activities 10
Balance Sheet 11
Notes to the Accounts 12-22
Detailed Statement of Financial Activities with Comparatives 23

Page 1

Gateway Vineyard Christian Fellowship Norwich Trustees (and Directors) Report for the Year Ended 31[st] March 2025

The trustees, who are the charity’s directors for the purposes of company law, present their report and accounts for the year ended 31[st] March 2025

The Board of Trustees are satisfied with the performance of the charity during the year 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.

Structure, Governance and Management

Nature of the Governing Document and constitution of the charity

Gateway Vineyard Christian Fellowship (GVCF) is a Charitable Limited Company. The governing document of the charity is made up of the Articles of Association and Memorandum of Association and in its affiliation to the Association of Vineyard Churches UKI (UK and Ireland).

Membership of a wider network

Gateway Vineyard Christian Fellowship is a Christian Church. It is a member of the Association of Vineyard Churches (Vineyard Churches UK and Ireland) from whom it receives pastoral oversight and training. More locally it is part of Vineyard Churches UK: East Anglia area.

Relationships with other groups, charities and individuals

GVCF is a member of the Network Norwich group of local Christian Churches and organisations. GVCF is a part of the Fusion network which aims to support students during their university years. Locally we are part of Transforming Norwich. We have a partnership also with Hope into Action, Growbaby International and Kidsmatter.

Objectives and Activities of the Charity

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

The charity’s aims including the change or differences it seeks to make through its activities are as follows:

The aim of Gateway Vineyard Christian Fellowship is to extend the Kingdom of God by inviting people into a relationship with Jesus Christ through its activities.

We aim through our Sunday meetings, mid-week small groups, training events and other activities to bring adults, young people and children into a greater spiritual, intellectual and moral awareness and to advance the practical application of Christianity.

We seek both to mobilise the people of God and to express the love of God to those within and outside our congregation through all of our church activities.

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We seek to express the love of God especially through our toiletry and clothing provision by relieving poverty and hardship to those accessing Growkids and Growbaby through self-access and those referred to us by professional organisations. Other charitable help may also be offered more directly where a need is ascertained and the resources are available.

We expect to see people’s lives changed for the better as they experience God’s help in their daily lives and the companionship and practical help of others in our supportive groups and gatherings.

We expect people to be better equipped in life skills though our training and education; to see marriages and parenting skills strengthened amongst all those who we encounter both within and outside the church community. We want to help people navigate life’s hardest challenges with greater knowledge, support and strategies through running courses such as Bereavement Journey, Emotionally Healthy Spirituality and CAP Money.

We expect beneficial change in the lives of those both within and outside our congregation who receive practical or monetary help or gifts of food and clothing, and in the lives of those who receive help from gifts made to overseas aid and overseas mission.

Summary of main activities of the charity in relation to its objects

The main activities that have been organised this year to further the objects of the charity have been focussed on the gathering and empowering of people coming to the church in person or online and through spiritual nurture, encouraging connection and community, education and training to enable us to live out the Christian life both for their benefit and the wider public benefit of others in Norwich, Beccles, the UK and overseas. We have continued to support people and maintain activities online as well as through in person gatherings.

Regular leaders’ meetings, the monthly Vineyard Leadership Essentials training, Leadership college, worship team development and Gateway Journey Courses for those new to the church and for leaders were also scheduled throughout the year to enable our leaders to become more skilled in pastoral care and oversight; to be equipped in leadership and to be better informed about the life of the church. Our training opportunities are one of the ways by which we seek to fulfil our educational objectives as a church. Daily Fuel provided a regular devotional time and connection point on week days during key times of the church calendar e.g., lent and Christmas.

i. Sunday Mornings

In 2024/2025 the Sunday teams have been created around services in three different locations, Gateway Central, Gateway at the Chapel and Gateway Beccles and to support both the Sunday stream (Gateway Online). Teams included worship, production, Planet Kids, welcome, hospitality and youth. These teams enable GVCF to connect together in person and online in such a way that those who are in the church and especially our visitors from the wider community find the experience beneficial.

ii. Children & Family Events

Our children’s’ programme for 0-11s is called Planet Kids. Planet Kids runs at Norwich High School for Girls school, (Gateway Central), and at Gateway at the Chapel each week. Planet Kids runs twice a month in Beccles. All in person services happen for families and the wider community on a weekly basis as well as family events at Halloween, Christmas and Easter. We completed a review of our under 18s ministry to restructure to better support child and youth ministry across all locations. Youth ministry has significantly grown in this period with over 40 different young people attending to one of our sites regularly or midweek. About 20 young people go on a Friday night to our youth group.

Page 3

iii. Compassion

At Christmas we partnered with the Project ‘Love Christmas’. We provided 227 hampers and 19 gift bags (food, toiletries, Christmas goodies and Pyjamas) for individuals and families identified by Growkids, CAMEO, local schools, Hope Into Action, Gateway nominated people and English Plus who work with refugees. Through our Love Christmas Projects we were able to distribute over 4400 pounds worth of food and clothes. We provided free clothing and equipment to 479 families with children 0- 12yrs through Growkids and Growbaby. 673 bags of clothes were given out through our Growkids project as well as 250 large items of equipment. Food and toiletries have also been provided to these families when needed and then with signposting given to access longer term support. We supported 3 men through our Hope into Action House and a family in a second house. We ran a Babies Matter course. Sanctuary services have had an average of 35 attendees. Sanctuary is a bi- monthly service with a meal for those who may struggle to engage on a regular Sunday with people coming through connections with supported housing and some who have been battling addiction. We have also started Sanctuary socials on the other months. We received grant funding to partner with 7 schools in Norwich to distribute £31k to support 207 children and young people with Back to school micro grants of £150 to support them with uniform, shoes and equipment to be ready to start school. We also provided 40 emergency hygiene bags for young people facing a crisis filled with all the essentials in a wash bag. Household support grant funded food and energy vouchers were distributed via the different compassion projects and links we have in the community to be able to reach those in need.

iv. Life Groups

Life groups are small relational groups that during this period met either via zoom on a weekly basis or in person. Our Life Groups provide one of the key structures of the church which enable pastoral care to be delegated to Life Group Leaders. In the Spring term 2025 there were over 19 such groups with a consistent number over the year. Groups are categorised as community groups, life stage groups, activity groups or courses. They include sports, craft groups practical support and training such as CAP money or emotional and practical support courses such as Bereavement Journey. In addition, we launched youth life groups.

v. The Place Drop-In Centre

At the Place drop-in centre, we welcomed people of all ages to a range of activities which promote connection, community, reducing isolation, gaining skills and life groups. The venue is been used for pastoral meetings, community coffee mornings and community building. The lease for this building came to an end March 31[st] . We have made a plan to move each group to a new venue so they can continue.

vii. Community Events

People in the church gave time to projects and acts of kindness to the local community throughout the year. We organised several BBQs and picnics during the year. We organised connect events with opportunities to meet people and build community around different activities. Through our older persons ministry, we have supported 120 individuals and have 62 involved in the CAMEO group who have also run specific services with an average of 45-50 attendees.

viii. Beccles Site

A second life group launched with 2 weekly life groups now meeting through the year meeting in homes. Hampers were given to local identified families as part of Love Christmas. People in the Beccles Community have participated with Gateway Vineyard Online and supported Gateway Central at Sundays at the school. We have started a second monthly morning service at Worlingham Primary and continued a monthly evening service. They have also run family events at Christmas and Easter.

Page 4

Summary of the achievements of the charity during the year

During this year Gateway Vineyard has operated as a multi-site church meeting in 3 Sunday locations. Gateway at the Chapel now has 75 adults and 30 children and youth in regular attendance. Gateway Central now has an average of 110 adults and 45 under 18s on a Sunday. Gateway Beccles has an average of 35 attending. Online average viewing of a Sunday service is 80-100. The number of children engaging in Planet Kids has remained consistent and we have a lot of volunteers who make it happen. The youth ministry has significantly increased. Life group engagement has continued to be an important part of church life. We launched new ministries like Bridge the Gap and courses such as Freedom In Christ. Prayer ministry activities have increased across all locations.

We have supported more people in the local community through Growkids, the launch of Growbaby and Love Christmas and worked directly with schools. Continuing online has helped more people regularly access services. Our older persons worker has been able to increase the engagement of older people helping to build community in this age group.

The Charity’s grant making policies

GVCF has a general policy agreed by the trustees that 10% of the church’s income should be expended on our support for Compassion Ministries, Church planting, Overseas Mission and other mission work outside the immediate benefit of the church including a 5% gift to Vineyard Churches UK and Ireland each year.

Food, clothing and equipment is donated from the congregation to Trowse offices collection point and stored ready to be given away.

The contribution of volunteers

Volunteers serve in all areas of the church’s life. GVCF depends on its volunteers for its work and ministry and in this reporting year over 145 individual volunteers were working on teams on Sundays, mid week compassion ministries, small groups and in other ways.

Employment of disabled persons

GVCF is committed to helping the employment of disabled people. We have no such staff employed at present.

Financial Review

During the year income increased by £152,256, to £490,014, principally from giving for compassion projects (£5k), general giving and associated Gift Aid claims (£86k), grant income (£41k) and hire income (£6k). Expenditure also increased, by £35,605, to £447,424, largely due to higher spending on compassion projects (£31k) and employment costs (£22k), although offset by lower buildings costs (£6k).

As a result, there was a surplus for the year of £42,590 compared to a deficit of £74,061 in the prior. The charity's net assets increased by the same amount, to £847,576 and net current assets increased by £48,420, to £365,845.

The charity holds £633,840 of its net assets in restricted funds, of which £477,000 represents the value of the Chapel. The remaining funds (£213,736) are unrestricted and can be used for any charitable purpose.

Policy on reserves

The trustees have agreed to maintain a reserve (defined as being unrestricted net current assets) of no less than £90,000, which equates to about 3 month’s worth of budgeted expenditure for the coming year. These reserves would help ensure that the charity could continue to operate smoothly should income fall, or expenditure increase, unexpectedly.

Page 5

At the year-end the church held unrestricted net current assets of £209,005. Whilst the trustees are mindful that the charity’s income could be affected adversely by recent increases in the cost of living, the key reason for holding high reserves is for the future strategic development of the charity. A “Building Fund” bank account is maintained which holds £233,539 (£73,154 of which is restricted) for this purpose.

Principle Funding Sources and how expenditure in the year under review has supported the key objectives of the charity

The church relies upon the gifts of those who attend for its income. We have continued to maintain our infrastructure to administer, develop and facilitate the key objectives outlined above during this year. There has been increased investment in compassion.

The investment policy and objectives, including the extent (if any) to which some environmental or ethical considerations are taken into account.

The trustees seek to invest funds into savings accounts which are secure, easily accessible and give a good rate of interest whilst not compromising our Christian Faith. The trustees are advised on this by our Finance Manager.

Key risks and uncertainties

The charity is exposed to various risks - be they operational, financial or reputational. The trustees review the charity's activities regularly to identify significant risks and, where possible, they take appropriate measures to mitigate those risks. The trustees keep an updated Risk Log.

Plans for Future Periods

As a Christian Church the aim of Gateway Vineyard Christian Fellowship is to extend the Kingdom of God by inviting people into a relationship with Jesus Christ through its activities. We are hoping to grow the Vineyard communities in all 3 locations.

We want to continue to strengthen and grow the teams across all 3 locations which serve the projects and ministries and help to facilitate all we do.

We want to continue to increase the number of leaders and groups. This means we must continue to train more life group leaders and release new groups, particularly those in person.

We want to invest in the development of the growing youth ministry.

We want to develop men’s ministry.

We want to continue to increase our impact and make a difference through the development of our compassion projects including launching Growbaby in a new location.

We will continue to look at future venue possibilities for Gateway Central and compassion to help facilitate growth and resource these plans well.

We want to support the development of Gateway Beccles to be become more established.

We want to continue to develop new and innovative ways of engaging with people who have questions about life and spirituality. This will involve regular Alpha courses and outreach initiatives.

Description of trustee’s activity in 2024/25

The trustees have overall responsibility for the governance of the charity, for ensuring that the charity complies with all relevant regulations and for setting policy. Responsibility for the day to day operation of the charity has been delegated to a management team lead by Craig and Hannah Deal. The trustees met four times during this reporting year. On each occasion the finances of the charity were reviewed

Page 6

and discussed as well as other GVCF business. Throughout the year the trustees have sought to review and revise polices.

Since the previous year end, Judy Day has resigned as a trustee and Benjamin Axon has been appointed as a new trustee. New trustees are recruited and appointed by the existing trustees, by a majority vote. New trustees receive an induction and all trustees undertake training to help them with their roles.

Statement of public benefit

The trustees have taken due note of the Charity Commission’s guidance on public benefit, and in particular their guidance on ‘Public Benefit and the Advancement of religion’.

The trustees are satisfied that in the reporting of its activities in this Annual Report, GVCF, in its moral, ethical and spiritual teaching and also in its events and activities and as a Christian Church, together with its doctrines and beliefs, provides a real and substantial benefit to the whole local community.

In addition to this, all the meetings and events at GVCF are open to any and all members of the public regardless of race, wealth, gender, age, sexual orientation, disability or religious or denominational affiliation.

All ministries of the church, as described above, are designed to be of benefit to the whole community and no exceptions are made in the provision of the church’s services to members of the general public - only providing that the legal obligations of the church are fully met and there is no risk of breaching the GVCF risk assessments, child protection or other policies designed to specifically protect the congregation and those it serves, from harm. The assessment of whether this is the case lies with the Senior Pastor or in his absence the next most senior member of the pastoral staff.

Statement as to disclosure of information to the independent examiner

The trustees state that in so far as each of the trustees are aware at the time this report was approved:

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:

Page 7

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 responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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:

Andrew Wiltshire

Andrew Wiltshire (Dec 11, 2025 09:54:37 GMT)

……………………………………. Andrew Wiltshire, Trustee.

Date: Dec 11, 2025

Page 8

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

GATEWAY VINEYARD CHRISTIAN FELLOWSHIP NORWICH

('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 10 to 23 following, which have been prepared on the basis of the accounting policies set out on pages 12 to 14.

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 Institute of Chartered Accountants in England and Wales (ICAEW), 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:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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

Lisa Darby

Lisa Darby (Dec 16, 2025 09:52:49 GMT)

Lisa Darby FCA Institute of Chartered Accountants in England and Wales (ICAEW) Stewardship 1 Lamb's Passage London EC1Y 8AB

Date: Dec 16, 2025

Page 9

GATEWAY VINEYARD CHRISTIAN FELLOWSHIP NORWICH

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities
4
Investments
5
Total income and endowments
EXPENDITURE ON:
Charitable activities
6
Total expenditure
Net gains/(losses) on investments
Net income/(expenditure)
Transfers between funds
14
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
14		 Unrestricted
Funds
£
366,406
22,252
4,832
393,489
341,616
341,616
-
51,873
(5,700)
46,173
167,563
213,736		 Restricted
Funds
£
94,832
-
1,692
96,524
105,808
105,808
-
(9,283)
5,700
(3,583)
637,423
633,840		 Total
Funds
2025
£
461,238
22,252
6,524
490,014
447,424
447,424
-
42,590
-

42,590
804,986
847,576		 Total
Funds
2024
£
310,509
20,448
6,801
337,757
411,819
411,819
-
(74,061)
-
(74,061)
879,047
804,986

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 page 12-22 form part of these accounts.

Page 10

GATEWAY VINEYARD CHRISTIAN FELLOWSHIP NORWICH

BALANCE SHEET

AS AT 31 MARCH 2025

Note
FIXED ASSETS
Tangible assets
8
CURRENT ASSETS
Stock
9
Debtors
10
Cash at bank and in hand
11
CREDITORS: Amounts falling
due within one year
12
Net current assets / (liabilities)
TOTAL NET ASSETS
FUND BALANCES
14
Unrestricted Funds
General funds
Designated funds
Restricted Funds		 Unrestricted
Funds
£
4,731
4,731
-
32,044
190,449
222,493
(13,488)
209,005
213,736
213,736
-
213,736
-
213,736		 Restricted
Funds
£
477,000
477,000
22,930
75
133,835
156,840
-
156,840
633,840
-
-
-
633,840
633,840		 Total
Funds
2025
£
481,731
481,731
22,930
32,119
324,284
379,332
(13,488)
365,845
847,576
213,736
-
213,736
633,840
847,576		 Total
Funds
2024
£
487,561
487,561
19,286
19,886
293,618
332,790
(15,366)
317,425
804,986
167,563
-
167,563
637,423
804,986

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.

The financial statements were approved by the Board of Directors and were signed on its behalf by:

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Andrew Wiltshire
Andrew Wiltshire (Dec 11, 2025 09:54:37 GMT)
---------------------------------------
ANDREW WILTSHIRE
Dec 11, 2025
Date: _______
Company number: 07165537
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Charity number: 1135206

The notes on page 12-22 form part of these accounts.

Page 11

GATEWAY VINEYARD CHRISTIAN FELLOWSHIP NORWICH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2025

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 address 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 as modified by the revaluation of certain assets, which are measured at fair value through the Statement of Financial Activities.

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 UK 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 principles adopted in the preparation of the financial statements are set out below.

a) 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.

Income including investment income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.

Income from donations and legacies includes:

Income from charitable activities represents income receivable from goods, services and facilities supplied in furtherance of the charity's charitable objects. For the most part it comprises income from events and conferences and the letting of facilities including a sports hall.

Investment income represents income generated by the charity's assets and includes income from bank interest.

Page 12

GATEWAY VINEYARD CHRISTIAN FELLOWSHIP NORWICH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2025

2 Accounting Policies (continued)

c) Expenditure

Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably.

The charity makes grants to other institutions and individuals to further its charitable objectives. Grants payable are recognised as constructive obligations arise, which is generally when the charity expresses a commitment to the recipient that can be measured reliably and then only to the extent that any conditions associated with the grant are outside of the control of the charity.

The cost of raising funds is not significant and has not been separately disclosed.

Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.

d) Fund accounting

e) Tangible fixed assets

Items purchased or donated for the charity's own use are capitalised when the cost of purchased items, or the fair value of donated items, is more than £1,000 and the item is expected to benefit the charity over more than one accounting period. Depreciation is charged on a straight line basis so as to write down the value of each asset to its estimated residual value (if any) over its expected useful economic life. To achieve this objective the following rates of depreciation are charged:

Freehold property Over 50 years Equipment 33% on a reducing balance basis

The carrying values of tangible fixed assets are reviewed for impairment in periods when events or changes in circumstances indicate that the carrying value may not be recoverable.

f) Stocks

Stocks of donated items held for distribution to beneficiaries are measured at fair value; stocks of goods donated for the charity's own use are valued at an estimate of their value to the charity.

h) Pension scheme arrangements

The charity operates defined contribution pension schemes for its employees. Obligations for contributions to these schemes are recognised as an expense when the liability arises. The assets of these schemes are held separately from those of the charity in independently administered funds.

i) Taxation

The company is a registered charity; it has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.

Page 13

GATEWAY VINEYARD CHRISTIAN FELLOWSHIP NORWICH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2025

2 Accounting Policies (continued)

j) Financial instruments

The charity's financial assets and financial liabilities all qualify as basic financial instruments, as defined by FRS102. Except for loans, creditors and debtors are measured at their expected settlement value (normally the amount of cash that the charity expects to pay or receive). The charity recognises liabilities for the principal of those loans that remains outstanding at the year end (i.e. the liabilities exclude any interest chargeable on the loans in future years).

k) Exemption from preparing a cashflow statement

The charity has taken advantage of an exemption conferred by the Charities SORP and has not prepared a cash flow statement.

l) 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.

3 Donations and legacies

Donations of cash and similar
Donations in kind (note 3a)
Government grants (note 3b)
Other grants receivable
Gift aid recoverable
a
Donations in kind comprise:
Goods donated for:
Distribution to beneficiaries of GrowKids project
For use by the charity
b
Norfolk County Council
4
Income from charitable activities
Activities and events
Letting of facilities to benefit the local community
Other income
5
Investment income
Bank interest
Government grants comprise:		 2025
£
315,456
11,836
840
72,010
61,097
461,238
2025
£
10,336
1,500
11,836
2025
£
840
840
2025
£
9,964
10,292
1,996
22,252
2025
£
6,524
6,524		 2024
£
229,901
9,694
-
31,538
39,376
310,509
2024
£
9,694
-
9,694
2024
£
-
-
2024
£
5,590
14,858
-
20,448
2024
£
6,801
6,801

Page 14

GATEWAY VINEYARD CHRISTIAN FELLOWSHIP NORWICH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2025

6 Charitable expenditure

a
Costs incurred directly on specific activities
Employment costs
Evangelism and community projects
Catering
Training and development, including conferences and sabbatical
Other ministry expenses
Youth and children
Communications, including website and promotional material
Rent and rates
Other property costs
Equipment - small purchases
Compassion ministry:
Money spent on helping those facing hardship
Distribution of donated items (see note 3)
Grants payable (note 8c)
b
Costs incurred on support & administration
Governance costs
Independent examiner's fee
Office costs
Licences
Other professional fees
Depreciation of tangible fixed assets
Insurance
Total expenditure		 2025
£
213,541
70,216
8,037
16,110
750
8,216
4,154
27,858
17,538
2,163
20,002
6,692
395,276
22,831
418,107
3,960
3,960
8,650
1,337
928
8,330
6,111
29,317
447,424		 2024
£
189,130
38,585
9,884
26,947
4,231
9,256
5,077
27,415
33,053
3,059
12,100
6,148
364,886
19,226
384,112
4,200
4,200
5,299
2,053
2,194
8,246
5,715
27,707
411,819

The fee payable to the independent examiner for preparing and examining the accounts was £3,960 (2024: £4,200); in addition the charity paid £1,416 (2024: £1,309) to Stewardship for payroll bureau and consultancy services.

c Grants payable

Grants for UK and overseas mission
The comparatives for the previous year are as follows:
Grants for UK and overseas mission		 Institutions
£
20,287
20,287
Institutions
£
17,366
17,366		 Individuals
£
2,544
2,544
Individuals
£
1,860
1,860		 2025
£
22,831
22,831
2024
£
19,226
19,226

Page 15

GATEWAY VINEYARD CHRISTIAN FELLOWSHIP NORWICH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2025

6 Charitable expenditure (continued)

The charity's principal grants to institutions comprised:

charity's principal grants to institutions comprised:
Vineyard Churches UK
Overseas Missionary Fellowship
Grants to institutions for less than £1,000 each		 2025
£
13,750
-
6,537
20,287		 2024
£
14,205
1,515
1,646
17,366

7 Analysis of staff costs, the cost of key management personnel and trustee remuneration

ysis of staff costs, the cost of key management personnel and trustee remuneration
Gross wages and salaries
Social security
Pension costs
Other employment benefits		 2025
£
187,787
7,588
11,732
4,973
212,080		 2024
£
169,803
6,308
9,877
3,141
189,130

The average monthly number of employees during the year was 12 (2024: 12). 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:

Other
Employer
Wages &
employment
pension
salaries
benefits
contributions
Trustees:
Craig Deal
49,511
-
3,466
Key management connected to trustees:
Hannah Deal
26,406
-
1,848
Other members of key management		 2025
£
52,976
28,254
36,706
117,936

Page 16

GATEWAY VINEYARD CHRISTIAN FELLOWSHIP NORWICH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2025

7 Analysis of staff costs, the cost of key management personnel and trustee remuneration (continued)

The following amounts were payable in the previous year:

Other
Employer
Wages &
employment
pension
salaries
benefits
contributions
Trustees:
Craig Deal
47,609
-
3,333
Key management connected to trustees:
Hannah Deal
25,389
-
1,777
Other members of key management		 2024
£
50,942
27,167
39,043
117,151

Craig and Hannah Deal served as church leaders 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.

8 Tangible fixed assets

Cost or valuation
At 1 April 2024
Additions
At 31 March 2025
Accumulated depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024		 Freehold
Property
£
495,000
-
495,000
12,000
6,000
18,000
477,000
483,000		 Fixtures,
fittings and
equipment
£
52,344
2,500
54,844
47,783
2,330
50,113
4,731
4,561		 Total
2025
£
547,344
2,500
549,844
59,783
8,330
68,113
481,731
487,561

Freehold property comprises Meadow Way Chapel, which was donated to the charity in the 2022 when Hellesdon Christian Fellowship (charity number 1144925) donated its assets and activities to the charity. A professional valuation was undertaken to determine the property's fair value and this was assessed to be £495,000.

9 Stock

Donated clothing, toys and other items held for distribution to beneficiaries 2025
£
22,930
22,930		 2024
£
19,286
19,286

Page 17

GATEWAY VINEYARD CHRISTIAN FELLOWSHIP NORWICH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2025

10 Debtors

tors
Gift aid recoverable
Other debtors
Prepayments and accrued income		 2025
£
19,662
7,931
4,526
32,119		 2024
£
10,559
3,055
6,272
19,886

11 Cash at Bank and in Hand

h at Bank and in Hand
Cash at bank with immediate access
itors: liabilities falling due within one year
Other creditors
Accruals
Grant obligations		 2025
£
324,284
324,284
2025
£
4,701
4,200
4,587
13,488		 2024
£
293,618
293,618
2024
£
11,166
4,200
-
15,366

12 Creditors: liabilities falling due within one year

13 Pension commitments

During the year employer’s pension contributions totalling £11,832 (2024: £9,877) were payable to defined contribution personal pension schemes. Pension contributions of £1,055 were owing at the balance sheet date (2024: £862).

Page 18

GATEWAY VINEYARD CHRISTIAN FELLOWSHIP NORWICH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2025

14 Funds

During the year the movements in the charity's funds were as follows:

General Unrestricted Funds
Total Unrestricted Funds
Restricted Funds
Building fund
Compassion fund
Grow kids fund
Older peoples fund
Love Christmas fund
NCF Food Voucher Fund
Hardship fund
NCC Tree Removal fund
Area Support fund
In respect of Meadow Way Chapel
Chapel property fund
Chapel repair fund
Employee loan fund
Baptismal tank fund
Aggregate of funds		 Opening
balance
2025
£
167,563
167,563
70,837
13,607
21,086
18,760
-
-
-
-
-
483,000
9,198
20,000
935
637,423
804,986		 Incoming
resources
2025
£
393,489
393,489
2,316
11,022
15,336
7,500
650
20,000
37,290
840
1,570
-
-
-
-
96,524
490,014		 Outgoing
resources
2025
£
(341,616)
(341,616)
-
(11,397)
(11,942)
(13,350)
(4,311)
(20,002)
(37,295)
(608)
(903)
(6,000)
-
-
-
(105,808)
(447,424)		 Transfers
in the year
2025
£
(5,700)
(5,700)
-
2,032
-
-
3,661
2
5
-
-
-
-
-
-
5,700
-		 Gains and
losses
2025
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Closing
balance
2025
£
213,736
213,736
73,154
15,264
24,480
12,910
-
-
-
232
667
477,000
9,198
20,000
935
633,840
847,576

The transfers referred to above were made for the following reasons:

a) Transfer from the General Fund to the Compassion Fund to support the activities that fell within the scope of the activities within the restrictions placed on the latter.

b) Transfers from the Compassion Fund to the Love Christmas Fund , NCF Food Voucher Fund and Hardship Fund to clear year-end deficits and support the activities that fell within the scope of the activities within the restrictions placed on these funds. These activities also fall within the scope of the restrictions placed on the Compassion Fund .

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GATEWAY VINEYARD CHRISTIAN FELLOWSHIP NORWICH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2025

14 Funds (continued)

Analysis of net assets by fund

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

General
Designated
funds
funds
£
£
Tangible fixed assets
4,731
-
Stock
-
-
Debtors
32,044
-
Cash at bank and in hand
190,449
-
Creditors falling due within one year
(13,488)
-
213,736
-
In the previous year the movements in the charity's funds were as follows:
Opening
Incoming
Outgoing
Transfers
balance
resources
resources
in the year
2024
2024
2024
2024
£
£
£
£
General Unrestricted Funds
224,082
291,485
(348,004)
-
Total Unrestricted Funds
224,082
291,485
(348,004)
-
Restricted Funds
Building fund
70,837
-
-
-
Compassion fund
16,938
17,037
(14,677)
(5,692)
Grow kids fund
25,740
16,985
(24,166)
2,527
Older peoples fund
21,515
9,000
(11,755)
-
Energy fund
-
2,000
(2,000)
-
Love Christmas fund
-
1,250
(4,415)
3,165
In respect of Meadow Way Chapel
Chapel property fund
489,000
-
(6,000)
-
Chapel repair fund
10,000
-
(802)
-
Employee loan fund
20,000
-
-
-
Baptismal tank fund
935
-
-
-
654,965
46,272
(63,814)
-
Aggregate of funds
879,047
337,757
(411,819)
-
Unrestricted Funds		 Restricted
funds
£
477,000
22,930
75
133,835
-
633,840
Gains and
losses
2024
£
-
-
-
-
-
-
-
-
-
-
-
-
-		 2025
£
481,731
22,930
32,119
324,284
(13,488)
847,576
Closing
balance
2024
£
167,563
167,563
70,837
13,607
21,086
18,760
-
-
483,000
9,198
20,000
935
637,423
804,986

Page 20

GATEWAY VINEYARD CHRISTIAN FELLOWSHIP NORWICH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2025

14 Funds (continued)

Analysis of net assets by fund

In the previous year, the assets and liabilities of the various funds were as follows:

Tangible fixed assets
Stock
Debtors
Cash at bank and in hand
Creditors falling due within one year		 General
Designated
funds
funds
£
£
4,561
-
-
-
19,886
-
158,481
-
(15,366)
-
167,563
-
Unrestricted Funds		 Restricted
funds
£
483,000
19,286
-
135,137
-
637,423		 2024
£
487,561
19,286
19,886
293,618
(15,366)
804,986

The charity's restricted funds comprise:

Page 21

GATEWAY VINEYARD CHRISTIAN FELLOWSHIP NORWICH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2025

14 Funds (continued)

In addition the charity also has the following restricted funds which are closely associated with Meadow Way Chapel:

15 Operating lease commitments

The charity had an operating lease for a building that it uses as a community hub, which was surrendered at the end of the financial year. The charity's contractual obligation for rent payable under the previous lease is set out below:

Within one year
Between one and five years
After five years
Payments falling due:		 2025
£
-
-
-
-		 2024
£
6,900
-
-
6,900

During the year the charity was charged £7,176 (2024: £6,900) for its operating lease.

16 Transactions with related parties

During the year the charity:

Except as disclosed in note 7 'Analysis of staff costs', there have been no other transactions with related parties during the year.

Page 22

GATEWAY VINEYARD CHRISTIAN FELLOWSHIP NORWICH

DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES

FOR THE YEAR ENDED 31 MARCH 2025

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities
4
Investments
5
Total income and endowments
EXPENDITURE ON:
Charitable activities:
6
Total Expenditure
Net income/(expenditure)
Transfers between funds
14
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
14		 General
2025
£
366,406
22,252
4,832
393,489
341,616
341,616
51,873
(5,700)
46,173
167,563
213,736
Unrestric		 Unrestric Designated
2025
£
-
-
-
-
-
-
-
-
-
-
ted funds		 Restricted
2025
£
94,833
-
1,691
96,524
105,808
105,808
(9,283)
5,700
(3,583)
637,423
633,840		 Total
2025
£
461,238
22,252
6,524
490,014
447,424
447,424
42,590
-
42,590
804,986
847,576		 General
2024
£
264,237
20,448
6,801
291,485
348,004
348,004
(56,519)
-
(56,519)
224,082
167,563
Unrestric		 Unrestric Designated
2024
£
-
-
-
-
-
-
-
-
-
-
ted funds		 Restricted
2024
£
46,272
-
-
46,272
63,814
63,814
(17,542)
-
(17,542)
654,965
637,423		 Total
2024
£
310,509
20,448
6,801
337,757
411,819
411,819
(74,061)
-
(74,061)
879,047
804,986

Differences of £1 may appear due to rounding.

Page 23