DrK￿kJn En¥el(w ID.. F￿7E845-7311432FthF27￿c5781Ec494S
GLOUCESTERSHIRE GATEWAY TRUST
(A Company Llmited by Guarantee)
ACCOUNTS
31 March 2025
Company no: 06857427
Charlty no: 1140440

DrK￿kJn En¥el(w ID.. F￿7E845-7311432FthF27￿c5781Ec494S
CONTENTS
Page
DIRECTORS. REPORT
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS
STATEMENT OF FINANCIAL ACTIVITIES
10
BALANCE SHEET
CASH FLOW STATEMENT
12
NOTES TO THE ACCOUNTS
13-23

DrK￿kJn En¥el(w ID.. F￿7E845-7311432FthF27￿c5781Ec494S
GLOUCESTERSHIRE GATEWAY TRUST
DIRECTORS, REPORT
The directors presenl their report and Ihe accounts for the year ended 31 March 2025. The
directors of the company fulfil a similar role to that of Trustees of an unincorporated charity and
are therefore referred to as 'truslees' throughout this report.
LEGAL AND ADMINISTRATIVE INFORMATION
The company is a company limited by guarantee and does nol have share capital. The
company was incorporated on 24 March 2009 and it was registered as a charity on 15
February 2011.
Audltors
Regl8tered Office
Hazlewoods LLP
Windsor House
Bayshill Road
Chellenham
GLSO 3AT
Third Floor
95 The Promenade
Chellonham
GL50 1HH
Bankors
Solicitors
Unity Trust Bank plc
4 Brindley Pla
Bimingham
812J8
Wiggin Osbome Fullerlove
95 The Promenade
Chellenham
GL50 1HH
GOVERNANCE AND MANAGEMENT
Govornlng do¢umenl
The Gloucestershi￿ Gateway Trust I"GGf) is a company wth charitsble objects. which
was established using the Charity Commission's model Memorandum and Articles of
Association.
Trustees
The trustees Se￿Ing during the year and since the year end were as follows..
Ms J E White
Mr S Pallister
Mr M J Simon
Ms P Levett
Mr R F Allen
Bishop R W Springett
Ms M Smith
Company Secretary
Mr l J Simpson
Chief Executive
Mr M Gale
The procedures for the appointment and rernoval of trustees are sel out in the company's
Artides of Association.

DrK￿kJn En¥el(w ID.. F￿7E845-7311432FthF27￿c5781Ec494S
GLOUCESTERSHIRE GATEWAY TRUST
DIRECTORS, REPORT
GOVERNANCE AND MANAGEMENT (contlnued)
Organlsatlonal structure
The company5 affairs are managed by a Board of trustees who are drawn from local
ommunily-based organisations. grant-making trusts and appropriate business
backgrounds. Day to day responsibility for the operation of the company is delegated to thè
Chief Executive, Mark Gale.
Rlsk management
The trustees have a duty lo identify and review the Tisks lo which the charity is exposed and
to ensure appropriate controls are in place to provide reasonable assurance against fraud
and error. The trustees have implemented and maintained an actsve risk register.
PRINCIPAL ACTIVITY AND 08JECTIVES
Objectives and aims
The charitsble objects of GGT include the following objects:
The promotion for the benefit of the public of urban or rural regeneration in areas of
social and economic depnvats.on {and in particular in Glouce51ershire) by all or any of
the following mèans..
the relief of financial hardship
the relief of unemployment
the advancement of education, training or retraining, particulady among
unemployed people, providing unemployed people with work expenence
the creation of training and employment opportunities by the provision of
workspace. buildings, andlor land for use on favourable terms
The promotion for the benefit of the public of the conservation. protection and
improvement of the physical and natural environment
The advancement of the education of the public in the conservation. prot8CtDn and
improvement of the physical and natural environment
The promotion of sustainable dévelopment for th8 benefit of the pU￿1C by-
involvement in and support of projects which prioritise the preservation,
conservation and the protection of the environment and the prudent use of
resources
the relief of povety and lh8 improvement of the conditions of life in socially and
economically disadvanlaged communities,. and
the promotion of sustainable means of achieving economic growth and
eneration. (Sustainable development means developmentwhich me8ts the
needs of Ihe present without compromising lh8 ability of future generations to
meet their own needs)

DrK￿kJn En¥el(w ID.. F￿7E845-7311432FthF27￿c5781Ec494S
GLOUCESTERSHIRE GATEWAY TRUST
DIRECTORS, REPORT
PRINCIPAL ACTIVITY AND OBJECTIVES {Contlnued}
Objectbves and alms (contlnued)
The advan￿ment of the education of the public in subjects relating to sustainable
development and the prolection. enhancemenl and rehabililalion of the environment
The advancement of educalion
The advancement of community development
Th8 protection and improvement of the environment
The relief of poverty
The advancement of public health and saf8ty
Any such other obieds and PUTFoses as are exdusively charitsble in accordance
with the laws of England and Wales.
The trustees confirn thal they have referred to the Charity Commission's guidance on public
benefit when Teviewing the Trust's aims and objedives in planning future aclivilies.
Publlc Beneflt
GGT is focused on tackling disadvantage, wverty. promoling education and sustainable
development in Glouceslershire. GGT has community regeneration at ils heart and applies
funds received for charitable tenefit to deliver substantial long-temi charitable outputs.
Through its unique partnership with Gloucestershire Gateway Limited. the operating
company of Gloucester Services. a Motorway Services business located on the M5 in
Gloucestershire. the Trust works lo encourage people living in its Target Communities near
lo the moto￿aY lo find jobs al the Services and elsewhere by supporting community
enterprise initiatives and providing free pre*mployment training for local people.
GGT provides financial and practical support to enable community and economic
development activity in Glouceslershire particulady our Target Communities of Matson and
Robinswood, While City, Podsmead, Tuffley and Stonehouse, and the surrounding areas in
the GL10 postcode
The trnjslees confirm that they have complied wth the duty sel out in section 4 of the Charities
Act 2006, to have due regard lo the public benefit guidance published by the Charity
Commission.
REVIEW OF ACTIVITIES
2024125 h8s been a landmarf( year for GGT with the widest most inclusive partnerships supported
by the Trust leading and enabling community leadership and ownership of family and young
peoples services.
The Trusl continues to hold our focus on our target communities of Malson, Robinswood, White
City, Podsmead, Tuffley in Gloucester and Stonehouse but enhance the strategic impacl of work
we have built a number of 'coalitions of the willing, of community partners and schools to take on
key seNices such as Open Access Youth Services and Children and Family Centres across
Gloucester and the Forest of Dean.

DrK￿kJn En¥el(w ID.. F￿7E845-7311432FthF27￿c5781Ec494S
GLOUCESTERSHIRE GATEWAY TRUST
DIRECTORS, REPORT
REVIEW OF ACTIVITIES (contlnuedl
Bottom up resFonses across communities built on the trust and relationships that GGT has long
invested in, has enabled changing community responses which will support the long term resilience
with our partners working more cohesively than ev8r before.
Our Trusts role during this period has remained capacity support to new and existing ￿e￿rkS and
coalit￿nS, whilst also supporting direct practical suppjrt for=.
Blackbridge Charitable Community Benefit Society which completed its development of the
£6 million Blackbridge Youth Community and Sports Hub. GGT'S long term development
support and a commitment to provide £1 (K),000 pèr annum of underwriting for youth activities
provision from 2025126 for 4 years until 2028129 enabled the Blackbndge CCBS to secure
£6.2 million to cover th8 build and fit out of th8 building work which completed in April 2025.
GGT secured and started delivering hvo new major contracts from Gloucestershire County
Council to provide open access youth seNices and lo manage and develop nine Children
and Family Cent￿S both across the Glouc8sler and Forest of Dean dislricls. The Youth
Contract started in October 2024 ar)d the Children and Family Centres Contract started in
on 1st April 2025.
Resident activity to promot8 wellbeing and mutual suppo
Supporting cty wde food strategies whilsl also continuing to invest in practical community
food initiatives such as the networks of 'communily food cupboards and freezers,. growing
initiatives, emergency shopping vouchers provided through the Household Support Fund
and holiday food and activities provision.
Providlng leaming and employment opportunities through projects - the SPARK project
which GGT manages on behalf of another wide community consorts'um and the development
of the Blackbridge Charilable Community Benefit Society based in Podsmead which holds a
strong and innovative focus on jobs and training opportunities.
As part of our economic and sooal support activity, we have supported community coalitions
organising neighbouthood led responses to the challenges they have faced. As part of this process
we have developed a partnership vehicle, Gloucestershire Gateway Partnership. lo host resident
led initiatives where helpful. We have supported residents in building on their strengths and
connections and helping o)mmunilies influence commissioners and other decision makers so that
investment in our neighbourhoods is more effective and supports sustainable improvement.
Community Resilience
In 2024125 each of our 12 core partners received annual Community Development Grants from
GGT as part of our commitment lo support them until at least March 2025. The partners receiving
this financial SUPFQrt are= _
Malson Rob1nswc￿d & White City Community Partnétship
Read With Me
GL4 la cultural development organisation}
GL Communities:
Fair Shares Timebanks:
Play Gloucesletshire.,
Gloucestershire Wildlife Trust.,
All Pulling To9elher IAPTI CIC.,

DrK￿kJn En¥el(w ID.. F￿7E845-7311432FthF27￿c5781Ec494S
GLOUCESTERSHIRE GATEWAY TRUST
DIRECTORS, REPORT
REVIEW OF AcTIV￿lEs {conllnuedl
Nelson Tnjst Women's Centre
Together in Matson
The Venture, White City
Malson & Robinswooj Residents Group
During 2024125 GGT also provided additional one-off support to a bmde range of partners for
activities in or ￿nnected to our laiget communities.
GGT has also significantly shifted some of our organisatSonal capacity lo support the Podsmead
community and help support the new community led organisation. the Blackbridge Charitable
Community Benefit Society, which is addressing local public health inequalities, improving Youth
servi￿ provision and responding lo residents priorilisation of supporting young people to c￿ate
the communities thèy want. A new youth work team has been set up and has started dèlivering
detached work and involving young people in the fit out design of the new community building.
GGT'S V￿rk including our inveslment in our local partner5 has for many years been focused on
building local resilience by connecting neighlx)ur to neighbour. supporting community hubs and
services and encouraging residents and partners to take the lead in Ic(al plans and activities.
These informal connections have made an important contribution lo the resilience of our
Communilies.
Prlnclpal fundlng source8
Gloucestershire Gateway Twst's wholly owned subsidiary company, Glouceslershire Gateway
Trust (Operating) Limited is a sharehdder of Gloucestershire Gateway Limited, the operating
company of Gloucester Services.
2024125 saw Gloucesler Servi￿$ North and Southbound trading activilies continue lo perfomi well
and provide substantsal un￿StriCted fvnds for the work of GGT. This was again GGT'S principal
source of unrestricted income during 2024125 has been the receipt of these donations. In 2024125
the Trust also r&ceived an income from count8r collection w)ints al Gloucoster Services, enabling
customers to make direcl donations to the work of GGT and ils partners.
Finally. GGT could not have had the impact il did in such a challenging period without the support
of the Gloucestershire County Council, Gloucester City Council along with many other generous
individual and organisalional donations. OUT thanks go lo our community partners for the brilliant
jobs they have done and to our funding partners who have slcc#J wlh us in anolher exceptional
year.
RESERVES POLICY
The trustees are mindful that unrestricted reserves are needed to enable the Charitable Company
to cover six months, core funding and subsequent redundancy liability of staff together with
contingency for early exit grants to existing charity partners. This is to manage any existing
partnerships and commitments to a successful conclusion and exit, should the royalty payments
from Glouce51ershire Gateway Trust (Operating) Limited significantly reduce or cease for any
reason. The trustees, inlents.on is lo ensure a general reserve sufficient lo meet these costs is
maintained. The chartty has free reserves at the year end of £454,241.

DrK￿kJn En¥el(w ID.. F￿7E845-7311432FthF27￿c5781Ec494S
GLOUCESTERSHIRE GATEWAY TRUST
DIRECTORS, REPORT
ACCOUNTING AND REPORTING RESPONSIBILITIES
The directors are responsible for preparing the Directors, Report and the financial statements in
accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each finanaal year. Under
that law. the directors have elected to prepare the financial statements in aC￿rdance with United
Kingdom Generally Accepted Accounting Practice (United Kingdom Standards and applicable
lawl. Under company law, the directors musl not approve ihe finanaal statements unless they are
Satisfied that they give a true and fair view of the stale of affairs of the cofflpany and of the profit
or loss of the company for that peri¢XI.
In preparing thes8 finanThal statements, the directors are required to..
select suitable accounting policies and apply them consistently-
• make judgements and estimates that are reasonable and prudent:
prepare the financial slalemenls on the going concem basis unless it is inappropriate lo
assume Ihat the company will conlinue in business.
The directors are responsible for keeping adequate accounting records that are sufficient lo show
and explain the company s Iransaclions and disclose wilh reasonable accuracy al any time the
financial position of the company and enable them lo ensure that the finanoal statements comply
with the Companies Act 2006. They are also responsible for safeguarding the assets of the
company and hence for taking reasonable steps for the prevention and delectson offraud and other
irregularib'es.
This reFQrt has been prepared in accordance with the special provisions relating to small
ompanies within Part 15 of the Companies Ad 20L￿.
Mr S Pallist8r- Chairman

DrK￿kJn En¥el(w ID.. F￿7E845-7311432FthF27￿c5781Ec494S
GLOUCESTERSHIRE GATEWAY TRUST
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS
OpSnlon
We have audited the finan￿al statements of Gloucestershire Gateway Trust lorthe year ended
31 March 2025, which comprise the Charity Statement of Financial Activities, the Charity
Balance Sheet and Notes lo the Financial Stalements. including a summary of significant
accounting policies. The financial reporting framework that has been applied in their
preparation is applicable law and United Kingdom Accounting Standards. including Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic
of Ireland, (United Kingdom Generally Accepted Accounting Practice).
ThSs report is made solely tothe chadtable company s members. as a body, In accordance wilh
Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that
we might slate lo the charitable company s members those matters we are required lo slate to
them in an auditor's report and for no other purpose. To the fullest extent permitted by law. we
do not accept or assume responsibility to anyone other than the charitable company and the
company's members as a bc¥Yy, for our audit work, for this report, or for the opinions we have
formed.
In our opinion the financial statements..
give a true and fair view of the state of th8 charitable wmpanls affairs as at 31 March
2025 of its incoming resources and application of resources. including its income and
expenditure, for the year then ended.,
have been properly prepared in accordance with United Kingdom Generally Accepl8J
Accounting Practice,. and
have been prepared in accordance wlh the requirements of ihe Companies Ad 2006.
Basls for oplnlon
We conducted our audit in accordance with International Standards on Auditing IUKI IISAS
(UK}} and applicable law. Our responsibililies under those standards are further described in
the Auditor's responsibilities for the audit of the financial statements section of our report. We
are independent of the charitable company in accordan￿ with the ethical requirements that
are relevant to our audit of the financial slalements in the UK, including the FRC'S Ethical
Standard, and we have fulfilled our other ethical responsibilities in accordance with these
requirement5. We believe that the audit evidence we have obtained is sufficient and
appropriate to provide a basis for our opinion.
Concluslons relatlng to golng concem
We have nothing to report in respect of the following matters in relation to which the ISAS {UK)
require us to report to you where..
the directors, use of the going concem basis of accounting in the PreParat￿n of the
financial statements is not appropriate. or
the directors have not disclosed in the finanaal ststements any identtfied material
uncertainties that may cast significant doubl about the chantable company's ability to
continue lo adopt the going concem basis of accounting for a period of al least twelve
months from the date when the financial slalements are authonsed for issue.
Other Infomiatlon
The trustees are responsible for the other Informat￿￿. The other information comprises the
infomation induded in the annual reFOrt. other than the financial statements and our auditorfs
report ihereon. OUT opinion on the financial statements does not cover the other information
and, except to the extent otherwise explicitly stated in our report. we do not express any form
of assurance ojnclusion thereon.
In connection with our audit of the financial statements. our responsibility is to read the other
infornalion and. in doing so. consider whether the other InfO￿allOn is materially inconsistent
with the financial statements or our knowledg8 obtained in the audit or otherwise appeats to

DrK￿kJn En¥el(w ID.. F￿7E845-7311432FthF27￿c5781Ec494S
GLOUCESTERSHIRE GATEWAY TRUST
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS
materially misstsled. If we identify suth material inconsistencies or apparent malerral
misstatements. we are required to detemine whether there is a material misslatemenl in the
financial statements or a material misslatemenl of the other infomiatson. If, based on the work
we have p8rfonned, we conclude that there is a material misstatement of this other infonnation,
we are required lo report that fact.
We have nothing to reFQrt in this regard.
Opinion on other matter prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit..
the infomiation given in the Report of the Trustees for the financial year for which the
financial statements are prepared is consistent with the financial statements.. and
the Report of the Trustees have been p￿pared in accordance with applicable legal
requirements.
Matters on which we are required to raport by exception
In the light of our knowledge and understanding of the charitable 0￿panY and ils environment
obtained in the course of the audit. we have not identified material misslalements In the Report
of the Trustees.
We have nothing lo report in respect of the following matters where the Companies Act 20C6
requires us to report to you if. in our opinion..
adequate accounting records have not been kept by the parent company. or ieturns
adequate for our audit have not been received from branches not visiled by us.. or
the Charitable Company financial statements are not in agreement with the accounting
records and returns.. or
certain disdosures of directors, remuneration specified by law are not made; or
we have r)ot received all the infonnation and explanations we require for our audit.
Responslbllltles of trustees
As explained more fully in the trustee's r8sponsibiliti8S Statement sel out on page 7, the trustees
are responsible for the preparation of the finanual statements and for being satisfied that they
give a true and fair view, and for such intemal control as the directors determine is necessary
lo enable the p￿paratiOn of financial slalemenls that are free from material misstatement,
whether due lo fraud or error.
In preparing the financial ststemenls, the trustees a￿ respon￿ble for assessing the charitable
Company's ability to continue as a going concern. disclosing. as applicable, matters related to
going concern and using the going concem basis of accounting unless the directors either
intend to liquidate the charitable company or lo cease operations, or have no realistic
allemative but to do so.
Audltor's responslbllltles for the audlt of the Ilnanclal slatemenls
Our objectives are lo obtain reasonable assurance about whether the financial statements as
a whole are free from material misstalemenl, whether due lo fraud OT error, and to issue an
auditor's report thal includes our opinion. Reasonable assurance is a high level of assuran￿,
but is not a guarantee that an audit conducted in accordan￿ with ISAS IUKI will always detect
a material misslalemenl when it exists. Misstatements can arise from fraud or error and are
considered mal&rial if. individually or in the aggregate, they could reasonably be expected to
influence the economic decisions of users taken on the basis of these financial stslemenls.
A further description of our responsibilities for the audit of the financial statements is located
on the Financial Reporting Council's website at www.frc.oig.uklaudilorsreswnsibilities. This
descriplion foms part of our auditorfs report.

DrK￿kJn En¥el(w ID.. F￿7E845-7311432FthF27￿c5781Ec494S
GLOUCESTERSHIRE GATEWAY TRUST
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS
Extent to whlch the audltor was consldered capable of detectlng Irregularllles. Includlng
fraud
Owing lo the inherent limitations of an audit, there is an unavoidable risk that material
misstatements in the financial statements may not be detected. even though the audit IS
properly planning and performed in accordance with the ISA'S (UK).
In identifying and assessing risks of material misstatement in iespect of fraud, including
irregularities and non-compliance with laws and regulations our procedures induded the
following..
We obtained an understanding of the legal and regulatory frameworks applicable lo the
charitable company financial statements or that had a fundamental effect on the
charitable company s operations. We delermined that the most significant laws and
regulations included UK GAAP, UK Companies Act 2006 and Charities Act 2011.
We understood how the charitable company is complying with those legal and
regulatory frameworks by making inquiries of management. those responsible for legal
and compliance procedures.
We assessed the susceptibllity of Ihe charitable company's finanoal stslements to
material misstalement, including how fraud mighl ¢xcur. Audil proce(lures performed
by the engagement team included..
Identifying and assessing the design effeclfveness of controls management has in
place to prevent and detect fraud:
Understsnding how management consid8red and addressed the Potential for override
of controls. Detailed analysis of journals posted through the accounting system during
the year to 31 March 2025 has been undertaken",
Understanding the controls in place to prevent and delect fraud. Reliance was not
placed on controls for the entirety of the audit, instead taking a substants've testing
approach, however controls w8r8 in place to prevent fraud and they app8ared to be
working effectively.
Challenging assumptions and judgements made by management in its significant
accounting estimates.
Martin Howard (Senior Statutory Auditor)
For and on behalf of Hazléwcths LLP. Statutory Auditor
Windsor House
8ay5hill Road
Cheltenham
GL50 3AT
1711212025
Date:.............................

D(Ku$kJn Enwl(¥)a ID.. F2C7E84&7311432F.AF27-8C5781EC4945
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
for the year ended 31 March 2025
Unrestricted Restri¢ted Total funds
funds
funds
2025
2025
2025
Unrestri¢ted
funds
2024
Reslri¢ted
lunds
2024
Total
funds
2024
Noto
INCOME AND EXPENDITURE
Incomlng resources
Income
1149 834
1392 434
710069
1097 7TT
TOTAL INCOMING RESOURCES
1149 834
1392 434
710069
1097 777
Resources expended
Expenditure
953 606
224 615
1 178221
693 395
363 218 1056 613
TOTAL RESOURCES EXPENDED
953 606
224 615
1178221
693 395
363 218 1056 613
NET INCOMING RESOURCES FOR THE YEAR
196.228
17.985
214.213
16,674
24.490
41.164
Transfér between reservés
Rgtained for the year
216.701
(2,4881
214,213
46,132
(4,968)
41,164
Accumulated surplus brought forward at beginning of year
427 243
510093
381 111
ACCUMULATED FUND CARRIED FORWARD AT END OF
YEAR
All actNilies of the company are conlinuing actiwties. there were no acquisitions in the year.
There We￿ no ￿COgnised gains or losses other than Ihe surplus for the year shown above.
10-

DrK￿kJn En¥el(w ID.. F￿7E845-7311432FthF27￿c5781Ec494S
BALANCE SHEET
31 March 2025
2025
2024
Nole
FIXED ASSETS
Tangible assets
Investrnents
43,638
7,948
43,639
7,949
CURRENT ASSETS
Cash al bank and in hand
Debtors
840,361
83,306
343,362
340,506
923,667
683,868
cRED￿oRs
due wilhin one year
10
(106,252)
154.391)
NET CURRENT ASSETS
817,415
629,4TT
TOTAL ASSETS LESS CURRENT LIABILITIES
861,054
£637.426
CREDrroRS
due after more than one year
11
136,748
127.333
RESERVES
Accumulated surplus lunrestrictedl
Restricted funds
Designated fund
13
13
13
497,880
80,362
146,064
427,243
82.850
Total funds
724,306
510.093
TOTAL FUNDS AND LONG-TERM LIABILITIES
861.054
£637.426
The directors acknowledge their r8sFonsibility for ensuring the company keeps prop8r
accounting records which comply with Section 386 of the Act and for preparing financial
statements which give a true and fair view of the stale of affairs of the company at the end of
the financial year and of ils profit or loss for the financial year in accordance wlh the
requirements of Sections 394 and 395, and which otherwise comply with the requirements of
the Companies Act 2006 relaling to accounts, so far as applicable lo the company.
These financial statements have been prepa￿d in accordance with the special provisions
relating to companies subject lo the Small Companies Regime within part 15 of the Companies
Act 2006.
1711212025
Approved bythe board forissue on........................
Mr S Pallister- Chaimian

DrK￿kJn En¥el(w ID.. F￿7E845-7311432FthF27￿c5781Ec494S
CASH FLOW STATEMENT
31 March 2025
2025
2024
Cash flows from operating activities
Nel cash provided by operating activilies
542.364
39,759
Cash flows used In Investlng actlvltles
Purchase of tangible fixed assets
(39,3001
(7.392)
Cash usod in invosling activities
(39,3001
{7,392}
Cash flows from flnanclng actlvltles
Interest paid
Repayment of borrowng
Interest received
(9,4161
{9,380)
1119,3971
2,014
3.351
Net cash provlded by l (used In) flnanclng actlvltles
(6,0651
1126,7631
Changè In cash and cash equivalents In the year
496,999
(94.396)
Cash and cash equivalents broughi foThvard
343.362
437,758
Total cash and cash equlvalents carrSed fonvard
840.361
343.362
RECONCILIATION OF NET MOVEMENT IN
FUNDS TO NET CASH FLOW FROM OPERATING
ACTivrriES
Net movement in fijnds
214.213
41,164
Adjustrnents for:
Finance incorne
Finance cost
Depreciation
D8creasellincreas8Jn debtors
Increase in creditors
(3,3511
9.416
3.610
266.616
51.861
(2,014)
9,380
2,882
(53,026}
41,373
Net cash provlded by operatlng actlvlties
542.364
39.759
12

DrK￿kJn En¥el(w ID.. F￿7E845-7311432FthF27￿c5781Ec494S
NOTES TO THE ACCOUNTS
for the yèar ended 31 March 2025
ACCOUNTING POLICIES
Basls of preparatlon and assessment of golng concern.
The accounts Ifinanaal slalements) have been p￿pared under the historical cost
convention with ilems rewgnised at cost or transaction value unless olhewse Staled in
the relevant nolelsl to these accounts. The financial stalemenls have been p￿ pared in
accordance with the second edition of the Charib'es Statement of Recommended
Praclice issued in October 2019, the Finanual Reporting Stsndard applicable in the
United Kingdom and Republic of I￿land (FRS 1021 and Ihe Charilies Act 2011.
The trust consbtutes a public benefit entity as defined by FRS 102.
The Irustees consider that there are no material uncertainties about the Trust's ability to
continue as 8 going concem.
Judgements
The Trustees consider that there are no key areas ofjudgemenl or estimale Un￿rtaInty
to be disclosed in these finanoal statements.
Incoming re$our¢os
Donations. gifts and legacSes represent amounts received during the year, together with
any associated lax refund. Gifts in kind for use by the charity are recognised as incoming
resources when receivable at a reasonable estimate of their value. Assets given for
distribution are only recognised when distributed.
Grants receivable for Spe￿fiC purposes are credited lo the statement of financial activities
in the year to which they relate as soon as condition5 for re￿Ipt have been met. Unspent
balances are carried forward to subsequent years within reslricled funds.
Grants for immediate financial support received against costs previously incurred are
recognised immediately ir) the Stslement of Financial Activities. Voluntary income is
shown gross before deduction of fvnd-raisin9 expenditure.
Resources expended
All expendilure is accounted for under the accruals concepl. The irrecoverable element
of Value Added Tax is included within the item of expense to which it relates.
Funds
General unrestricled funds comprise accumulaled surpluses and deficits on general
activilies. They are available for use al the discrelion of the Iruslees in furthefance of
Ihe charity's objectives. Restricled funds comprise accumulated fvnds which are subject
lo specific conditions imposed by the donorlsl-
13

DrK￿kJn En¥el(w ID.. F￿7E845-7311432FthF27￿c5781Ec494S
NOTES TO THE ACCOUNTS
for the year ended 31 March 2025
ACCOUNTING POLICIES (Conllnuedl
Cash and cash equivalents
Cash and cash equivalents compris8 cash on hand and call deposits, and other short-
term highly liquid inveslmenls that are readily convertible to a known amount of cash and
are subject to an insignificant risk of change in value.
Dopre¢latlon
Depreciation is calculaled lo wrile off the cost less eslimaled residual value of tangible
assels over their estimated useful lives al the following rates per annum..
Computer 8qLJipm8nl
Plant and equipment
33.3Q/o of cost, and are fijlly depreeialed
33.3Q/o of cost
Flxed asset Investments
Fixed asset investments are staled at historical cost less provision for any diminution in
value.
Exemptlon from preparlng group accounts
The company is part of a small group. The company has taken advantage of the
exemption provided by Section 399 of the Companies Ad 2006 and has not prepared
group accounts.
Going concern
The charitable company is meeting its day-lo-day costs from voluntary income and its
cash balances. The directors have prepared forecasts that show that, on the basis of this
continuing, it will be able to conlinue as a going concern for at least the next twelve
months and have therefore prepared the financial slalements on the going concem
basis.
14

DrK￿kJn En¥el(w ID.. F￿7E845-7311432FthF27￿c5781Ec494S
NOTES TO THE ACCOUNTS
for the yèar ended 31 March 2025
INCOMING RESOURCES
2025
2024
Unrestri¢ted funds
Donations from Gloucestershir8 Gateway
Trust {Operalingl Limiled
Other donations received
Consultancy income
Income from Charitable Activities
Investment income
794,OC(J
11,205
20,680
320,599
3,351
688,OCrf)
735
19.320
2.014
£1.149,835
£710.069
Restricted funds
Household support
Thirty Percy
SPARK
Other restricted funds
32.000
131.374
88.334
48,000
120,000
48,000
162,6C(J
£242,600
£387.708
Total income
£1,392,435
£1,097,777
15

DrK￿kJn En¥el(w ID.. F￿7E845-7311432FthF27￿c5781Ec494S
NOTES TO THE ACCOUNTS
for the yèar ended 31 March 2025
RESOURCES EXPENDED
2025
2024
Direct charilable - unrnstricted funds
Community education and
development
LcKal event and hospitality costs
Growing project costs
Employment support
New Pilot projects
Contribution lo GIouc8Ster Services
staff bus
Staff costs
327.484
316,335
22,950
16.629
15,929
13,000
6,163
52,912
14.334
21.800
21,600
214.022
151,630
Tolal dlroct charltable- unrestricted funds
£617,219
£577,569
Support ¢osls- unrestrlcted funds
Rent l uts"lities
Legal and professional fees
Telephone and postage
Office supplies and ststionery
Travelling and subsistence expenses
Insurance
12,096
24.854
1.857
7,456
4,087
6.112
11,021
12,322
1,513
1,464
3,763
5,910
p 11
Publications and subscriptions
Accountancy and bookkeeping fees
Training
Volunteer expenses
Finance charges
Bank charg8s
Depreciation
Staff cost5
678
15.363
336
4,843
9.416
436
3,610
38,798
1,936
15,963
520
3,376
9,380
368
2,882
45,408
Total support costs- unrestricted funds
£129.942
£115,826
Induded above is auditors. remuneration of £6,600 plus irrecoverable VAT {2024 - £6,000).
16

DrK￿kJn En¥el(w ID.. F￿7E845-7311432FthF27￿c5781Ec494S
NOTES TO THE ACCOUNTS
for the year ended 31 March 2025
3 RESOURCES EXPENDED (Contlnued)
2025
2024
Costs in respect of othor Charitable Activities
Staff costs
Office and other supwrt cost
Third party provide
20.732
19.078
166.635
Tolal Charrtable Actlvlty expondlture
£206.445
Total unrnstrictod funds expenditUTe
£953.606
£693.395
Charitabl8 Activities commenced in Odober 2024. During these early months, certain
antiupaled costs were delayed. To the extenl Ihat income received during this period was mor6
than costs incurred such resulling surplus has been sel aside as a designated fund, recognising
Ihat this underspend will result in higher costs in subsequent periods. As of 31 March 2025,
such Designated Funds amount lo £146,064.
17

DrK￿kJn En¥el(w ID.. F￿7E845-7311432FthF27￿c5781Ec494S
NOTES TO THE ACCOUNTS
for the yèar ended 31 March 2025
RESOURCES EXPENDED {Conlinued)
2025
2024
R•strl¢tad Funds
Thirty Percy
Chanlable payments
1,948
120,007
Total Thirty P•r¢y eX￿ndItUre
£1.948
£120.007
Other Restrlcted Funds
Other costs incurred within the terms
ofthe donation
stsff Gosts
141,076
63,805
53.151
48,276
Total other donatlons expendlture
£194,227
£112,081
HoU￿hOld Support Programme
Purchases and distribution of food
and activily cost
28,440
131.130
Total Household Support
expenditure
£28,440
£131,130
Total Restrlcted Fund expendlture
£224.615
£363.218
Total expendlture
£1,178,221
£1.056,613
18

DrK￿kJn En¥el(w ID.. F￿7E845-7311432FthF27￿c5781Ec494S
NOTES TO THE ACCOUNTS
for the yèar ended 31 March 2025
TRANSFER BETWEEN RESERVES
Under the temis of certain Grants and Donations, where th8 direct costs incurred are
18SS than the amount received the Grantee or Donor, pem)ils the transfer of such surplus
lo Unrestricted funds. Details of such transfers are shown in more detail al note 13 below.
TAXATION
The company dc*s not trade for profrt,. therefore, no corporation lax liability arises on rts
resulls.
STAFF COSTS
Unrestrlcled funds
2025
Restricted
funds
2025
Total funds
2025
Wages and salaries
Employer's NICS
Payroll charges
Recharged by third paty
Pension wsls
234,482
20,857
767
6,374
11,072
47,133
3.903
281,615
24,760
767
6,374
13,187
2,115
273,552
53,151
326,703
Unrestrlcted funds Rèstrlctod funds
2024
2024
Total funds
2024
Wages and salaries
Employer's NICS
Payroll charges
Pension cosls
175,139
14,805
531
6,563
43,207
3,512
218,346
18,317
531
8,120
1,557
197,038
48,276
245,314
Stsff costs for Unreslricled Funds have been allocated between Charitable and Support
costs depending on the activilies undertaken by the relevant staff member.
The averag8 number of persons 8mployed by the charity during the year was..
2025
No.
2024
No.
Unrestricted funds
Restricted funds
During the year, no employees earned £60.0￿ or more {2024 -1.
19

DrK￿kJn En¥el(w ID.. F￿7E845-7311432FthF27￿c5781Ec494S
NOTES TO THE ACCOUNTS
for the yèar ended 31 March 2025
TANGIBLE FIXED ASSETS
Plant and
equlpment
Cost
At 1 April 2024
Additions
10.830
39,300
At 31 March 2025
50,130
D•preciatlon
At 1 Aprll 2024
Depreciation during the year
2.882
3.610
At 31 March 2025
6.492
Net book value
At 31 March 2025
£43.638
At 31 March 2024
£ 7.948
All assèts are used for dI￿¢t charitable purposes and all additions were Èought into use
after the period end.
INVESTMENTS HELD AS FIXED ASSETS
2025
2024
Shares in group undertakings
The company own5 100¥o of the ordinary share capital of Gloucestershire Gateway Trust
(Operating} Limited.
The profit for the financial period lo 31 March 2025 of
Gloucestershire Galeway Trust (Operalingl Limited was £794.000 the aggregate amount
of capital and reserves al the end of the period was £326.
Gloucestershi￿ Gateway Trust (Operating) Limited has the same re9iStered office as
Gloucestershire Galeway Trust.
20-

DrK￿kJn En¥el(w ID.. F￿7E845-7311432FthF27￿c5781Ec494S
NOTES TO THE ACCOUNTS
for the yèar ended 31 March 2025
DEBTORS
2025
2024
Oonalions from Gloucestershi￿ Gateway
Trusl Ioperalingl Limited
Prepayment
Other debtors
76,000
338.OIXI
2,506
4,800
£ 83,3(
£ 340.506
10 CREDITORS due In less than one-year
2025
2024
Accruals and deferred income
106,252
54.391
£106,252
£54.391
11 CREDITORS due after more than one-year
2025
2024
Loan from Tudor Trust
136,748
127.333
£136,748
£ 127.333
Repayment of the loan from Tudor Trust Was conditional UFon obtaining planning
pernission to proceed with the Motorway Service Area. Total repayments are dependent
on future cash flows arising from the SeNice Area. The value of the liability has been
detemined by use of a discounted cash flow modèl for which the key inputs are the
estimated future cashflows and the rate al these are discounted. A discount rate of 7.39Y.
ha5 been determined laking into accounl various factors includin9 duration of Ihe
agreement and a benchmark risk free rate.
12 LIMITED LIABILITY STATUS
The company Is limited by guarantee.
21

DrK￿kJn En¥el(w ID.. F￿7E845-7311432FthF27￿c5781Ec494S
NOTES TO THE ACCOUNTS
for the yèar ended 31 March 2025
13 FUNDS
Unrestricted
funds
2025
Restricled Designated
funds
funds
2025
2025
Total funds
2025
Balan￿ brought fotward
Surplus for Ihe year
Transfers
427.243
196,228
(125,5911
82.850
17.985
120.4731
510,093
214,213
146.064
£497.880
£80.362
£ 146.064
£724,306
Unrestrlcted
funds
2024
Restrlcted
funds
2024
Deslgnated Total funds
funds
2024
2024
Balance brought forward
Surplus for the year
Transfers
381,111
16.674
29.458
87.818
24.490
129.4581
468,929
41,164
£427,243
£82,850
£510,093
As set out al note 3 above, other Charitable Activities commenced during the year. To the that
il is intended that costs will be inCu￿ed bul such costs had nol been contracted for al the end
of the period, the amount of such intènded cost is induded as transferred from Unrèstricted
funds to Designated Funds.
22-

DrK￿kJn En¥el(w ID.. F￿7E845-7311432FthF27￿c5781Ec494S
NOTES TO THE ACCOUNTS
for the year ended 31 March 2025
Analysls of Restrlcted Fund Movements
Balance
1st Aprll
2024
Balance 31
March
2025
Incomlng Resources
Transfer lo
resources
expended Unrestrlcted
Thirty Perw HotsFQt
Alliance
SPARK
Household Support
Programme
Mulliply Project
GCC support for
Charilable Aclivity
14.750
36,000
11,9481
164,0001
12,802
48,000
120.000}
24.000
8,100
32,000
112,600
128,4401
1120,2271
110,0001
27,560
1473}
50,000
40,000
£82.850
242,600
1224,6151
120.473)
£80.362
As explained further in Note 4. certain costs were transferred from restricted to unrestrided
funds dunng the year.
14 RELATED PARTY TRANSACTIONS
There were no related paty Iransadions in the year 10 31 March 2025.
15 TRUSTEES, EXPENSES
No Trustee received or waived any emoluments during the year and the company paid
expenses of £nil (2024.. £nill to ils trustees.
16 OPERATING LEASE COMMITMENTS
The total of future minimum lease payments is as follows..
2025
2024
Not later than one year
6,533
6,533
Later than one year and not laler than five years
6,533
6,533
The amount of non-cane*llable operating lease payments recognised as an expense during
Ihe year was £6,53312023 - £6,533).
23-