DSI I Docusign Envelope ID.. 11AE2EAB-FA1 F476&9851-A75815A16145 FAMILY GATEWAY LEGAL AND ADMINISTRATIVE INFORMATION Trustees J Vlthite J York W Fatherley l Jamieson M Defeyter J Musson M Magee JDRees (Appointed 17 June 2025) (Appointed 22 May 2025} Charity number 1144453 Company number 07583330 Registered office Howdon Community Centre Denbigh Avenue Howdon Wallsend United Kingdom NE28 OPP Independent examiner Simon Brown BAACA DChA Azets Audit Services Bulman House Regent Centre Gosforth Newcasde Upon Tyne NE3 3LS Docusign Envelope ID.. 11AE2EAB-FA1 F476&9851-A75815A16145 FAMILY GATEWAY CONTENTS Page Independent examinerfs report Statement of financial activities Statement of financial position Statement of cash flows Notes to the financial statements 6-21 Docusign Envelope ID.. 11AE2EAB-FA1 F476&9851-A75815A16145 FAMILY GATEWAY INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FAMILY GATEWAY I report to the trustees on my examination of the finanaal statements of Family Gateway (the charity) for the year ended 31 March 2025. Responsibilities and basis of report As the trustees of the charity {and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordan￿ with the requirements of the Companies Act 2006 (the 2006 Act) Having satisfied myself that the financial statements of the charity 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 the charity's financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145{5){b) of the 2011 Act. Independent examinerfs statement Since the charity'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 l am qualified to undertake the examination because l am a member of ICAEW, which is one of the listed bodies. I have completed my examination. I confimi that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect- accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act: or the financial statements do not accord wth those records" or the financial statements do not comply with the accounling requirements of section 396 of the 2006 Acl 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 the financial statements have not been prepared in accordan￿ with the methods and principles of the Statement of Recommended Practice for accounling and reporting by Charities applicable to charities preparing their accounts in accordan￿ 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 financial statements to be reached. Simon Brown BA ACA DChA Azets Audit Services Bulman House Regent Centre Gosforth Newcastle Upon Tyne NE3 3LS 09 Decetrber 2025 Dated:......................... Docusign Envelope ID.. 11AE2EAB-FA1 F476&9851-A75815A16145 FAMILY GATEWAY STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Current financial year Unrestricted Restricted funds funds 2025 2025 Total Total 2025 2024 Notes Income and endowments from: Donations and legacies Charitsble activities other trading activities Investments other income 239.642 17.987 113,759 6,415 11,814 381,086 620,728 17,987 113,759 6,415 11,814 672.672 3.730 121,976 6,749 743 Total income 389,617 381,086 770,703 805,870 Ex enditure on: Raising funds 49.367 49,367 67,342 Charitable activities 528.721 338,069 866,790 729.373 Total expenditure 578.088 338,069 916,157 796.715 Net {outgoing)lincoming resources befo￿ transfers (188,471) 43,017 (145,454) 9,155 Gross transfers be￿een funds 417,034 (417,034} Net incomellexpenditure) for the yearl Net movement in funds 228.563 (374,017) (145,454) 9,155 Fund balances at 1 April 2024 228.103 402,894 630,997 621.842 Fund balances at 31 March 2025 456,666 28,877 485,543 630,997 The statement of financial activities indudes all gains and losses recognised in the year. All income and expenditure derive from continuing activits"es. The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006. Docusign Envelope ID.. 11AE2EAB-FA1 F476&9851-A75815A16145 FAMILY GATEWAY STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Prior financial year Unrestricted Restricted funds funds 2024 2024 Total 2024 Notes Income and endowments from: Donations and legacies Charitsble activities other trading activities Investments other income 268,931 3,730 118,374 6,749 697 403.741 672.672 3.730 121,976 6,749 743 3,602 46 Total income 398,481 407,389 805,870 Ex enditure on: Raising funds 35,950 31,392 67,342 Charitable activities 421,598 307,775 729.373 Total expenditure 457,548 339,167 796.715 Net {outgoing)lincoming resources before transfers (59,067) 68,222 9,155 Gross transfers be￿een funds 5,325 (5,325) Net incomel(expenditure) for the yearl Net movement in funds (53,742) 62,897 9,155 Fund balances at 1 April 2023 281,845 339,997 621,842 Fund balances at 31 March 2024 228,103 402,894 630.997 Docusign Envelope ID.. 11AE2EAB-FA1 F476&9851-A75815A16145 FAMILY GATEWAY STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025 2025 2024 Notes Fixed assets Tangible assets 14 287.699 131.213 Current assets Debtors Cash at bank and in hand 15 57,659 458,533 58,750 539,884 516.192 598,634 Creditors: amounts falling due within one year 16 (318.348) {98.850) Net current assets 197.844 499.784 Total assets less current liabilities 485.543 630.997 Income funds Restricted funds Unrestricted funds Designated funds General unrestricted funds 18 28,877 402,894 19 7,200 449.466 228,103 456.666 228,103 485.543 630.997 The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 th respect to accounting records and the preparation of financial statements. The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476. These financial statements have been prepared in accordance V￿th the provisions applicable to companies subject to the small companies regime. 08 DeC￿ber 2025 The financial statements were approved by the Trustees on ......................... l Jamieson Trustee Company registration number 07583330 Docusign Envelope ID.. 11AE2EAB-FA1 F476&9851-A75815A16145 FAMILY GATEWAY STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notes Cash flows from operating activities Cash generated froml(absorbed by) operations 90,687 {80,494) Investing activities Purchase of tangible fixed assets Investment income received (178,453) 6.415 (34,319) 6,749 Net cash used in investing activities (172.038) {27,570) Net cash used in financing activities Net decrease in cash and cash equivalents (81,351) {108,064) Cash and cash equivalents at beginning of year 539,884 647,948 Cash and cash equivalents at end of year 458,533 539,884 Docusign Envelope ID.. 11AE2EAB-FA1 F476&9851-A75815A16145 FAMILY GATEWAY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies Charity information Family Gateway is a private company limited by guarantee incorporated in England and Wales. The registered office is Howdon Community Centre, Denbigh Avenue, Howdon, Wallsend, NE28 OPP, United Kingdom. 1.1 Accounting convention The financial statements have been prepared in accordance with the Accounting and Reporting by Charities= Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102} (effective 1 January 2019) - (Charities SORP (FRS 102}), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.The charity is a Public Benefit Entity as defined by FRS 102. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. 1.2 Going concem At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concem basis of accounting in preparing the financial statements. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Restricted fvnds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set OLrt in the notes to the financial statements. 1.4 Income Income is recognised when Ihe charity is legally entitled to it after any performance conditions have been met. the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under GiftAid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwse if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. Grants are recognised when the charity has an entidement to the funds and any conditions linked to the grant have been met. ￿ere performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and is included on the balance sheet as deferred income to be released. Income from trading activities is recognised when goods or services are sold. Other income is included when receivable. Docusign Envelope ID.. 11AE2EAB-FA1 F476&9851-A75815A16145 FAMILY GATEWAY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies {Continued) 1.5 Expenditure Expenditure is recognised On￿ there is a legal or constwctive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, induding support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activty are apportioned be￿een those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use. Costs of raising fvnds comprise the costs of activities and consumables. Charitable expenditure comprises those costs incurred by the charity in the delivery of it's activities and services for the beneficiaries. It includes both costs that can be allocated directly to such activities and costs of an indirect nature ne￿$sary to support them. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Govemance costs include the costs attributable to the charitys compliance with constitutional and statutory requirements, including independant examination. strategic management and trustees, meetings and reimbursed expenses. 1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases= Property improvements Machinery and equipment Computer equipment 20 years straight line 5 years straight line 3 years straight line The gain or loss arising on the disposal of an asset is detemiined as the difference be￿een the sale proceeds and the carrying value of the asset, and is ￿Cognised in the statement of financial activities. 1.7 Cash and cash equivalents Cash and cash equivalents indude cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. Docusign Envelope ID.. 11AE2EAB-FA1 F476&9851-A75815A16145 FAMILY GATEWAY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies {Continued) 1.8 Financial instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments. and Section 12 'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial inslruments are recognised in the charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and setue the liability simultsneously. Basic financial assets Basic financial assets, which indude debtors and cash and bank balan￿s, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured al the present value of the fvture receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are dassified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction pri￿ and subsequently measured at amortised cost using the effective interest method. Derecognition of financial liabilities Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. 1.9 Employee benefits The cost of any unused holiday entitlement is recognised in the perrod in which the employee's services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide temiination benefits. 1.10 Retirement benefits Payments to defined contribution rets"rement benefit schemes are charged as an expense as they fall due. 1.11 Leases Rentals payable under operating leases. induding any lease incentives received. are charged as an expense on a straight line basis over the term of the relevant lease. Docusign Envelope ID.. 11AE2EAB-FA1 F476&9851-A75815A16145 FAMILY GATEWAY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies {Continued) 1.12 Fund Structure Unrestricted income funds are general fvnds that are available for use at the twstees discretion in furtherance of the objectives of the charity. Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose. 1.13 Accruals Accruals are calculated where a service has been provided but the company has not yet been Invol￿d. 1.14 Prepayments Prepayments are calculated where an Invol￿ has been provided in advance of the service taking place. Critical accounting estimates and judgements In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. 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