GATEWAY CHURCH BARNSLEY (A company limited b) guarantee) FINANCIAL STATEMENTS FOR THE YEAR ENDING 31st MARCH 2025 Company Number Charity Number 07728123 1144050 Down 2 Earth Actountancy Limited 'The Siables, 26 West8ate Monk Bretton BARNSLEY S712DJ
GATEWAY CHURCH BARNSLEY FINAh'CIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 CONTENTS PAGE Legal and Administrative Details Report of the Directors / Trustees 2103 Accouniants Report Statement of Financial Activities Balance Sheet Notes to the Financia] Statements 7tolO
GATEWAY CHURCH BARNSLEY LEGAL AND ADMINISTIL4TIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2025 Status .' Th¢ organisation is a charity established as a compani" Itmited b). guarant¢£. Compan!" registration number .' 07728123 Rcgis*red chariti. number . 1144050 GoN'erning doCuMt .' The charitv is o)ntroll¢d bi. its go¥erning documen¢. a de of Itusl, and constitues a limited compan).. limited b), guarantee. as defineA b}. the Compames Act 2006. Objects . The objects of the chariti. are statuj in the Report of the Directors I Trustees. Directors l TrustLXS '. Mark Reasbeck Jotjathan Tiieedle Neil Morris Srikanth Bandla Linda Parsons kathiim Galt-Morn$ Dan-Alexandrn Gugoasa Director and Truslee Dir¢¢ior and Trust¢e Director a[ Tnjstee Dir¢¢lor and Trus1¢¢ DirlOr and Trustee - Resigned 7 April 2025 Dir¢¢lor and Trustee Director and Truste¢ Secretan. . None Registered Office ". 15 Windsor Cres¢ent Monk Bretton B&msl¢i' South yorks're S712LU Bankers .' HSBC UK 5 Market Hill Barnsl•' South yorks're S70 2PY DOW 2 Earth Accounianci Limited 'The Stable5, 26 W¢st¥ate Monk Brction Barnslei. S712DJ Payl
GATEWAY CHURCH BARNSLEY REPORT OFTHE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 Th¢ th"rtorS I trustccs prwnt their rq)ort together i%'ith the unaudiid fiDancial statcmcnts for the pcri(xl ended 31 Mah 2025. The tniSt hai'e adopted the provisions of Accounling and Reporting b!. Chan'tics.. Statement of Recommetmled Pfacli¢¢ applicable to charitics prcparing their accounts in accordancc iiith the Financial R¢porting Standard appIlble Èn Éil¢ UK and R¥public of Ireland IFRS 1021 {effccliv¢ l January 20191 INCORPORATION The compani, i•¥as incorporated on 3 August 2011, CORPOIL4TE GOVERNANCE GaMNai' Church Bamslei. is a compan!. limitcd bi. guarantc¢ and is r¢81StCr as a ¢harit)" b%. the Chariti. Commission. The compan). is governed . its Memorandum and Articles of Association. The th'rectors of the ¢ompans' are also Chariti. tNstegs for the purpos¢ of dwi'ti. lail. Th¢ governing bcxl!. is the board of directors I trnstees M'hose members are elected bi. the Members of the Association. Th¢ board meets as often as is ne¢essar)' to rei'ieis" the financial status of the compan!. and its progress toii'ards mceting its obje¢ts. REVIEW OF DEVELOPMENT AND ACHIEVEMENTS OF THE CHARITY IN THE PERIOD The Chariti. consolidated and concentrated its efforts lo progress funthng and suppon to the need). in the Itar. FINANCIAL REVIEW Durm8 the peri¢Jd ended 31 March 2025 the companN' had a surplus of Incomi resources over expenditure of £13,964, Ihe incoming resources amounted to £146,801 for the vear. Expenses of managing and administering the companj amounted to £132,837 The reserves held bi. the charits. amount to £153,297 11.hich is for the purpose and rtheranCt of the chariti objectives. PLANS FOR THE FLITURE The focus of tlie charitt. il'as in the proi'ision of funding and SUPPKSrt to tIK need}. in the communih.. The results of th¢ chanh. rctumcd a Surplus in thc Future concentration is in fundinB and support of the need!. in the communitN' and iTrith a contmuous revi¢iY of ture dire¢tion. Page 2
GATEWAY CHURCH BARNSLEY REPORT OF THE DIRECTORS I TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 STATEMENT OF DIRECTORS I TRUSTEES RESPOYSIBILITIES Compani. laiv requires the directors to prepare fiD3ncial 5tatem¢nts for each financial lear H'tu'ch a Irue and fair iieiv of the state of aff'rS of the tompan!. at the end of the period and of the profit and loss for the pericd then ended. In preparuw those financial siaiements the directors ar¢ requirql to .' Select suitable accounting policies and then appl!. them consistentl!. ,
Make Judgements and estimaies that are r¢asonable and prudent ' Prepar¢ the fuwicwl statements on a going concern basis unless it is inappropriate to presume that the compan!. iiryll continue in operation. Th¢ directors are resp(msible for kttping proper accounting records ii.hich disclose. INith reasonable accurac!. at anN' time, th¢ financial position of ihe compani. and to cnablc thcm to ensure that the firkancial stsiements compl!. iiith the Companies A¢1 2006. Th¢i'. are also r¢sponsibl¢ for the safe¥uarth"n¥ thc asseis of the compani. and hence for tskg reasonabl¢ steps frir the prev¢nts'on aDd detection of fraud and other irregularities. Approyed by order of the board of trustees on 12th November 2025 and Signed on its behalf by: Mark Reisbeck Dirtttor l Trustee Page 3
GATEWAY CHURCH BARNSLEY REPORTING ACCOUNTANTS, REPORT TO THE TRUSTEES I MEMBERS ON THE UNAUDITED FINANCIAL STATEMENTS OF GATEWAY CHURCH BARNSLEY FOR THE YEAR ENDED 31 MARCH 202S Rejpectii'e re¥ponsibililieJ of tryitrts and eiminer The chariN's irusttts are responsible for ihe preparation of the accounis. Tl chariti s irnsiees consider thAI an audit is not required for Ihi5 lear under sl0n 144 of the Chariiies Aa 2011 {'Ihe Charities Act") and ihai an lTrdCndent examination is needed. Ii is ms responsibilit} io.. ewiiine the awounls utthr section 145 of the Chariii¢S ACL to folloy. tlie procedures laid dov'n in the general Direciions 8ii.en by lh¢ Chatin. Commisslon (under 5tion 145{4llbl of the Charitie5 A¢t. and io state .a¢T particular matt¢TS have conle to m!. attention. Ba3iy of ind¢penilent eA&miner'$ ytat¢meni Our eNan)ination ii'Js carried out in a¢cordance IiTih general direciions given . I1 Charih. Coinmission. An examination includes a rrn'ie of Ilie accouThiing records kept th. Ihe chariN' and a comparison of ihe accounts pr¢s¢nt¢d Thith thos¢ records. li also includ¢s nSideratIOn of ani. unusual ilems or di5closure5 in the accounts. and seeking &xylanaiions froin the $tee5 concerning any sucli mailers. T1 prttedures undertaketk do not prth'ide a]1 (he J'id¢nc¢ that M'ould required in an auth't. and ¢ons¢qu¢nili' no opinion is giirn as to iiheiher Ihe accounts present a'trne alld f'r, i'iJi" ar ihe Tepon is limited io those matiers sei oui in the stateinent ov. Independent examiner'5 statement In conne¢iion iiitli out evminaiion. no in8tter has ¢onie io our aiiention. . ii'hich gilts nic thc rcasonable causc to bclici'c that in. aiii. tcrial rcspcci. the r4uircments'. 10 kccp accouniin8 records in accordance M'illi section 386 of the Conipanies Aci 20(kS'. and to prepiire accourtis ii"hicli yccord ii.iih the a¢¢ountin¥ rrdS and li1p11. M'iih ihe accouniing requireinenis of seaion 396 of ihe Comparties Act 2(X)6 have not be¢n met.. or 2. Mhich gilts me the reasot)able cause io lIeVe thai ihe accounts hai'¢ not kcn prcpared in a(rdance ith ilie n1¢th and principles of th¢ Stai¢Jnenl of Recoinmended Practice for accounting And chmrities lapplicable io chari(ies prepann8 Ilieir accounis in accordance Ni¢h the Firtancl Rep)rtin8 Standard applicable in the UK al Republic of ITe]and (FRS 1021): OT 3. to iihich, in our o io be reache nion. ati¢ntion should trx dTaM'n in order to ¢nabl¢ a proper und¢rstandin8 of the accounts 26 Westgate Monk Brclton Bamsle). Souih Yorksliire S712DT Doii n Repo g Acco . Limited 13th NoTrember 2025 Page 4
GATEWAY CHURCH BARNSLEY STA TEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted Restricted Total Total Funds Fund5 2025 2024 Income an Endowments Fr Do[li0nS and Legaci¢s Interest Received 95,821 1.568 49,412 145.233 114.638 97.389 49.412 146.801 114,638 itur Raising FutNIs (62.7541 (17.865} 127,187) 25,031) (89,941) 142,896) 170.379) (45,6641 180.619) 52.2181 {132.837) {116,043) Net GainsllLossesl before investmtnt Net Gatns/lLosses> on ini.'estment Net Incomel{Expenditure) Transfer Behi'een Funds 16,770 (2.806) 13,964 (1.405> 6,770 2,806) 13,964 (1.405) Other Recogni5ed GainsllLossesl G"n1{LO$SCs) on Rei'aiuation of fixed assets Othcr Gains/(Loss¢s) Net Movement in Funds 16.770 (2,8061 13,964 (1,405) Re¢onciliAtiort of funds Total ndS brought foni'ard Total funds carried forwY4rd 17,768 121.565 118.759 139,333 153,297 140,738 139,J33 PA8e S
GATEWAI, CHURCH BARNSLEY BALANCE SHEET AS AT 31 MARCH 2025 Unrcstricted Futtds Restrifted Funds Tot 2025 Total 2024 Note Fixed Asiets Tangible Assets Ini'estments 5.085 47.482 52.567 53.728 5.085 47,482 53.728 Current Aet5 Stixk Debtors pre%1¢nIS Cash at bank and in hand 18.276 1.030 794 20.100 9.983 28.259 1.030 76,928 106,217 394 76,134 86,117 89,986 Creditors . amouotj falling due "ithin on¢.iear (4,487} 11.000) 14.487) 14,381) current 45se15 15.613 85,117 101.730 85,605 Net ass¢tS 20.698 132,599 153,297 139333 Fund¥ R¢stsici¢d Funds Unre5tncted Futtds I l8,759 121,565 17.768 139.333 153.297 In the directors opinion the company was entiiled under Section 477(2) of the Companies Aci 2006 10 exemption from the audit of Its accounts for the year ended 31 Marth 2025. No notice from the trustee5 requiring an audit has been deposited under Section 476 of the Companie5 Act 2006 in relation to ils accoiints for the financial year. The directors acknowledge their responsibility for '. (a) Ensuring the wmpany keeps accounting rewrd5 which ¢omply Sectsons 386 and 387 of the Companies Act 2006 and, (b) Preparing accounts which give a true and fair Nryew of th¢ state of affairs of the company a5 at ihe end of the financial year, and of its profit and loss for the period and which othenvise comply with the requirements of Sects'ons 394 and 395 of the Companie5 Act 2006 relattng to aoUnts, so far as Is applicable to the company. The finan¢ia] statements have been prepared in accordance with the specia] proNisions of the Companies Aet 2006 relatsng to sma]I companies and In accordance with the Financia] Reporting Standard for Smaller Entsties. The financial ststements were approved by the Board of Trustees on 12th November 2025 and signed on its behalf by., Mark Re&sbeck Director l Truytee Page 6
GATEWAY CHURCH BARNSLEY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 I. ACCOUIYTING POLICIES al BASIS of Atcounting The finan¢ial statem¢nls have been prepared in accordan¢¢ i%'iih applicable a¢couniin¥ standards and thc historical cost aceountin8 nJl¢s. and In accordan¢c ii'ith the Statemcnt of Recommended Praciice.. Accountin8 and Reportuw b!. Charilies (issu¢d March 20051, and the Companies Aci 2006. bl Incomine re$our£es All incoming rcsourccs are included in the 5tatemenl of financial aclii'ilies ii'hen the charitt, is entitl¢d io lh¢ In¢om¢ and thc amount can b¢ quantified ivith rcasonable accura¢!'. Thc folloii'in8 specific policies are appli¢ablL 10 panicular caieyories of income.. Donations are included in the statemeni of financial adiviti¢s M'h¢n r¢¢¢17¥. l Expenditure Costs of managin8 and administering thc charity. are Included in the statement of financial acii*ities on an accruals basis, Inclusive of an). VAT, Ivhich 1n[t be recovered. dl Fund Accountin Ai the balan sheet dai¢ Ihe compani. onl). Ed3 utue$Irict fvnds iiknch ma). b¢ applied to me¢t the charipj s objects at the discretion of the irnstees. e) Fixed assets and depre¢iAtion Fixed aysels for charitable u$e i%.h¢r¢ over £100 are capitali8oJ * ¢08t. Impwrnient revi•vs are carried oui bN' the directors as and cir¢ums(anc¢s indic¢ a necessiii,. Depreciation is alculated to ii'nt¢ off the c05t of an asset, l¢ss th¢ ¢stunated T¢sidual value of each asset over 118 expected u5cful life as folloii's Improvements to propem. Plant & ma¢hin¢r%' Fiiturcs & fittings Offi¢¢ equipment 24/0 per annum on iiritten domn valu¢ 240/0 per atmum on ii'ritt¢n doi%iJ ialu¢ 250/0 per annum on ii'ritten doi%n i'alue 25O/D per a¢]num on iiTitten doi%n i'alu¢ Fixed asset ini"cstment properties are valucd annualls. b! ihe directors I trustees and shoiix in the accounis ai valuaEion. Net Surpluses or d¢ti¢its oll rci'aluation arc takcn to rcscrycs. InTr'¢sth)ent propcrti¢s arc not d¢pr¢ciatcd. Page 7
GATEWAY CHURCH BARNSLEY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2. INCOMING RESOURCES 2025 Fund$ 2024 Fynds Donations and Legacies Intrrest R¢ceiv¢d 145.233 1.568 146.801 114.638 114.638 3. IL4ISING FUYDS 2025 Funds 2024 Funds Wages & Salaries Raics and i¥atcr Light & Heal Tel¢phon¢ & Intcrnct Office Eipenses Support Costs Mottram Hall Insurance Public Liabilitt. Insurdllcc Mottram Hall - Clcanin8 Mortram Hall - Repairs Mottra]n Hall - Build8 Project 71.769 270 2.689 407 486 5,037 624 566 1.095 3.410 3.588 ¥y.5141 62.686 318 2,214 280 205 ,974 540 528 942 692 711.37Y 4. NET INCOMEIEXPENDITURE) 2025 Fund$ 2024 Funds Net incomellexpenth'ture) is staled after char8ingJlcrediun81 Depreciation - oiined 2.Y03 2.12Y 5. TRUSTEES, REMUNERATION AND BENEFITS 2025 Fund$ 2024 Fund5 Sarles Trustees Pension5 paid 41.184 861 42.045 35.178 35,723 6. STAFF COSTS Th¢ avcrngc monthl!. nwnkr of emplo)5 durin8 the as folloii'5 202S 2024 Pastor Emplolee PARe 8
GATEWAY CHURCH BARNSLEY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 7. TANGIBLE ASSETS AND IIYVESTI¥IENTS Improvement¥ Plant & To Property MA¢hinery Fiitures & Fittings Office Equipment Total Cost Ai l April 2024 Additions in the peri¢>J Disposals during the pericrfj 52,923 3,526 16.656 10.703 2.219 {1.0661 82.369 2.219 11.066) At 31 March 2025 52,923 3,526 16.656 11.856 83,522 Depreciation At l April 2024 Charged in the period Dcpr¢ciation on Disposal At 31 Mah 2025 5.258 953 3,422 26 15.734 230 5.666 1.694 1589) 6.771 30.080 2.903 15891 32,394 6,211 3.448 15.964 Net Book VAlue At l April 2024 47,665 104 922 5.037 53.728 At 31 March 2025 46.712 78 692 5.085 52.567 8. CREDITORS . Amounts falling due within one year 2025 2024 Talon and social securiN' Other Creditors and accruals Deferr<iJ Income 605 3,882 1.000 5.487 517 3,865 4,382 9. RESERVES Unrestricted Funds Restricted Funds Tot Funds 2024 Funds ReseTh'cs BIFis.d &t l April 2024 Surplus of income 0er cxpcndilure Ai 31 March 202.5 17.768 16.770 34.-Si8 121.565 12.8061 118.7)9 139.333 13.964 153.2V7 140.738 11.405 139.333 10. TRANSACTIONS WITH DIRECTORS I TRUSTEES AND RELATED PARTIES No transactions involving dircctors I trustees and related partie5 Luurred in the P¢riLNI. If anTr transactions i&ith dir¢clors I truste¢$ and r¢lai¢d pani¢s the5c arc underthk¢n cntir¢lN' on an arn)s-len8th Commercial basis. Page 9
GATEWAY CHURCH BARNSLEY APPENDLX TO THE STATEIVIENT OF FINANCIAL AcfivITIES FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted Funds Restricted Funds TOTAL 2025 TOTAL 2024 Income and En wmen Donations & Legacies Interest Received 95.821 1.568 97J89 49,412 145.233 1.568 146801 114,638 49.412 114.638 ur nRAi Wages & Salaries Rates and water Light & Heat Telephone & Intemet otyice Expefts¢5 Support Costs Moltram Hall Insurance Public Liability In5uran¢e Mottram Hall Cleaning Mottram Hall Repairs Mottram Hall Building Project in 52.675 270 2,689 407 486 5,037 624 566 19,094 71.769 27D 2.689 407 486 5.037 624 566 .095 3,410 3.588 62,686 318 2,214 280 205 1,974 540 528 942 692 -09$ 3.410 3,588 62,754 27,187 89.941 70J79 Other Website Fees Fees Teaching l Books 250 34 124 860 250 34 124 860 259 13 229 60 89 144 717 193 528 80 264 80 4.770 40 1.802 104 469 2,129 54 400 364 1.020 Signs & Banners Zoom Subscription Equipment Renew21s ChTislian Safeguarding S¢Tvi¢es Licenses Subscriptions (EA) Battk Charges New Lodge Rent Tithing Giving Thennostat Church (Rom Sun Food) Video Project Expenses Staff Meeiing Expenses Depreciaiion Loss on Disposals of Equipment Cinema Service Romanian Christmas Th'fts for Ch&ldren Romanian Pastor / Speaker Expenses li6 607 167 726 80 256 156 607 167 726 80 256 3,700 3,700 2.653 2.653 346 ,694 476 34(? 2,903 476 1.209 721 2,218 721 2,218
Unrestricted Funds Restricted Fund5 TOTAL 2025 TOTAL 2024 Other Ex endi re- contin Harvest Celebration Evangelism Expenses Stairfoot Foodbank Donation L.Parson Scooter Donation S&feguarding Training & Fees Youth Group Expenses Gatew8y Guys Expenses Romani&n Sunday School Expenses CAP Eveni Expenses Great Grub Club Expenses Allotment ProJ¢c¢ Exp¢nses Bible Academy Gen A Expenses Shoes Box Lundwood Rent Benevolent Fund Foodbank Expenses Wonderzone Shine Silas, YW AM Mission Expense5 Mottrdm Hall Parking Vouchers CAP Monthly Fee Romanian Donations 338 124 1,000 378 378 1,000 711 417 148 143 1,000 204 417 148 143 104 4.818 458 150 333 264 .843 539 75.5 6.569 183 4,818 458 150 333 264 1.843 539 7)5 6.569 183 304 1.909 60 1.810 11.561 441 6,895 325 Cp,000 750 310 6.000 1.600 310 ().IlOO 1.600 17065 25,031 42096 45,664 Ntt Surplus I (Defieit) 16,770 12I061 13.964 (1,4051