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2024-12-31-accounts

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024

GATEWAY CHURCH - DARTFORD

CHARITY REGISTRATION NO: 1148119

COMPANY REGISTRATION No: 08064671

Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG

GATEWAY CHURCH - DARTFORD

(A COMPANY LIMITED BY GUARANTEE)

CONTENTS

Page 3 Legal & Administrative Information Pages 4 to 6 Report of the Trustees Page 7 Independent Examiners Report on the Accounts Page 8 Statement of Financial Activities Page 9 Balance Sheet Pages 10 to 15 Notes to the Financial Statements

2

GATEWAY CHURCH - DARTFORD

(A COMPANY LIMITED BY GUARANTEE)

LEGAL AND ADMINISTRATIVE INFORMATION

CHARITY NUMBER 1148119 COMPANY REGISTRATION NUMBER 8064671 START OF FINANCIAL YEAR 1st January 2024 END OF FINANCIAL YEAR 31st December 2024 TRUSTEES AT 31ST DECEMBER 2024 Carol Adjai-Mensah Oluwaseun Salau (Appointed 25.11.2024) Jasmine Farrell Beverley Veerasawmy GOVERNING DOCUMENT MEMORANDUM AND ARTICLES incorporated on 10 May 2012 as amended on 16 Nov 2018 as amended on 18 Jun 2021

OBJECTS A)TO ADVANCE THE CHRISTIAN FAITH IN ACCORDANCE WITH THE STATEMENT OF BELIEFS IN THE SCHEDULE TO THE ARTICLES HERETO ATTACHED INCLUDING BUT NOT BY WAY OF LIMITATION THROUGH THE PLANTING OF OTHER CHURCHES IN SUCH WAYS AND IN SUCH PARTS OF DARTFORD, KENT, THE UNITED KINGDOM OR THE WORLD AS THE TRUSTEES FROM TIME TO TIME MAY THINK FIT; B)TO FURTHER CHRISTIAN EDUCATION IN SUCH PARTS OF DARTFORD, KENT, THE UNITED KINGDOM AND THE WORLD AS THE TRUSTEES MAY FROM TIME TO TIME THINK FIT; C)TO RELIEVE SICKNESS AND FINANCIAL HARDSHIP AND TO PROMOTE AND PRESERVE GOOD HEALTH BY THE PROVISION OF FUNDS, GOODS OR SERVICES OF ANY KIND, INCLUDING THROUGH THE PROVISION OF COUNSELLING, TRAINING IN LIFE SKILLS AND SUPPORT IN SUCH PARTS OF DARTFORD, KENT, THE UNITED KINGDOM OR THE WORLD AS THE TRUSTEES FROM TIME TO TIME MAY THINK FIT; D)TO PROVIDE OR ASSIST IN THE PROVISION OF FACILITIES IN THE INTERESTS OF SOCIAL WELFARE FOR RECREATION OR OTHER LEISURE TIME OCCUPATION OF INDIVIDUALS WHO HAVE NEED OF SUCH FACILITIES BY REASON OF THEIR YOUTH, AGE, INFIRMITY OR DISABILITY, FINANCIAL HARDSHIP OR SOCIAL CIRCUMSTANCES WITH THE OBJECT OF IMPROVING THEIR CONDITIONS OF LIFE.

REGISTERED ADDRESS

Gateway Church - Dartford Cobden House 43 Spital Street Dartford Kent DA1 2DR

PRIMARY BANKERS CAF Bank 25 Kings Hill Avenue Kings Hill West Mailing Kent ME19 4JQ

INDEPENDENT EXAMINER

Lomax Pavey Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG

3

GATEWAY CHURCH - DARTFORD

(A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2024

The Directors present their report for the period ended 31 December 2024 together with the financial statements for the period then ended.

Objects

The objects of the charity are set out on page 3 of these financial statements. These objects are primarily being met through the holding of weekly meetings, together with one-off events, social activities and the allocation through gifts of funds to such organisations or individuals that the trustees feel fit from time to time. The review of activities below gives further detail.

Financial Context and Background

The reader of these accounts will note that unrestricted income was up slightly on the previous year. The church continued to operate from St Mary’s Primary School in Stone.

Expenditure was similar to last year but income increased so that the charity had a small surplus.

Minimal restricted funds remain for Homeless Work and Training.

Reserves

The current reserves of the charity stand at £69,931 of which £69,342 resides in unrestricted funds as detailed in Note 12 to the financial statements. It is the policy of the charity to retain at least £13,000 in unrestricted reserves. This is considered sufficient to cover any essential expenditure for the period of 3 months.

Reserves are still much higher than this. However, the church has recently acquired usage of a large facility in Gravesend which can be used seven days a week. The church will be moving to this property in September 2025. This new facility will allow the charity to carry out more activities in line with its aims and objectives. Additionally, the employment of a community/young people’s worker is being considered. In light of these plans, it is expected that expenditures will be higher resulting in the reserves being reduced in 2026 and thereafter accordingly.

Review of Activities

The Church held weekly meetings on Sunday mornings and regular Wednesday evening gatherings.

From September 2022 when the Church moved to Stone and St Mary School, the Church in 2024 continued to strengthen relationship with the school and to a wider extent the local community. One of the Pastors met with the headteacher of the school to discuss ways to strengthen the relationship between the church and the school, serving the children and their families accordingly. One way that was done was through an initiative called ‘Love in a box’ whereby the school’s family liaison officer would take a box of gifts donated by the church for a family in need. Activities such as colouring competitions were also carried out between the Church and the school.

The prayer life of the church continues to be of high importance, and this was incorporated every Wednesday fortnightly. Discipleship training, Baptisms, Safeguarding training facilitated by Thirtyoneeight, other ministerial areas of training and worship events were also carried out. Pastoral care remains an integral aspect of the church’s ethos and is provided by the two Senior Pastors. Additional meetings within the Servant Group to pray and plan take place monthly.

All such regular church meetings are held with the ultimate view of building relationships, teaching and sharing the good news of Jesus and encouraging people along their faith journey.

Pastoral Support & Community

We continue to support those within our church and local community pastorally. Our main focus of support for this year has been:

4

GATEWAY CHURCH - DARTFORD

(A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024

Organisational Structure

The charity has a committee of trustees, elected and serving as set out in the Memorandum and Articles of Association. These trustees are responsible for all financial decisions and controls. Decisions involving new spending in excess of £300 are made at meeting of the trustees by a majority vote.

The Senior Pastors are able to authorise expenditure under £300.

Pastorally the church has two senior pastors who are responsible for the running and direction of the church. In addition a “servant group” helps in the running and co-ordinating of various smaller groups and activities alongside several other volunteers.

Connected Organisations

The church is a member of the Evangelical Alliance and part of the Assemblies of God Great Britain.

Internal Controls

The charity exercises what are considered by the trustees adequate internal controls over all financial transactions, in proportion to it size and volume of transactions.

Risk Assessment

The trustees have currently identified no major risks within the charity. The trustees keep these under review, and if any arose, suitable action would be taken, including the utilisation of professional advice if necessary.

Public Benefit

The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Charity’s aims and objectives and in planning future activities.

Going Concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

5

GATEWAY CHURCH - DARTFORD

(A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The Charities Act and the Companies Act require the Board of Trustees to prepare financial statements for each financial year which gives a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity’s transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are also responsible for the contents of the Report of the Trustees and the responsibility of the independent examiner in relation to the trustees’ report is limited to examining the report and ensuring that, on the face of the report, there are no inconsistencies with the figures disclosed in the financial statements.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

I approve the attached statement of financial activities and balance sheet for the period ended 31st December 2024 and confirm that I have made available all information necessary for its preparation.

Approved by the Trustees on the …… 22/09/2025 ………………………………………………………………………………………………………………

Signed on their behalf by ……… Carol Adjai-Mensah ………………………………………………………………………………………………………

Signature:

6

GATEWAY CHURCH - DARTFORD

(A COMPANY LIMITED BY GUARANTEE)

INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS

I report to the trustees/members of Gateway Church - Dartford on my examination of the accounts of the Company for the year ended 31st December 2024.

RESPONSIBILITIES AND BASIS OF REPORT

As the charity’s trustees of the Company (who are also the directors of the company 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 for this year 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

I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that:

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.

.................................................................................

Lomax Pavey Independent Examiners Ltd The Grain Store

Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG

22nd September 2025

7

GATEWAY CHURCH - DARTFORD

(A COMPANY LIMITED BY GUARANTEE)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2024

Notes
INCOME
Donations & Legacies
3a
Charitable Activities
3b
TOTAL INCOME
EXPENDITURE
Charitable Activities
4a
TOTAL EXPENDITURE
NET INCOME/(EXPENDITURE)
Funds brought forward
Transfers between funds
6
TOTAL FUNDS CARRIED FORWARD
Unrestricted
Restricted
Designated
TOTAL
TOTAL
Funds
Funds
Funds
2024
2023
£
£
£
£
£
39,920
-
-
39,920
31,588
133
-
-
133
52
40,053
-
-
40,053
31,640
36,158
-
-
36,158
36,201
36,158
-
-
36,158
36,201
3,895
-
-
3,895
(4,562)
52,047
589
13,400
66,036
70,597
(3,600)
-
3,600
-
-
52,342
589
17,000
69,931
66,035

Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.

The notes on pages 10 to 15 form part of these financial statements.

8

GATEWAY CHURCH - DARTFORD

(A COMPANY LIMITED BY GUARANTEE)

BALANCE SHEET AS AT 31ST DECEMBER 2024

Note
Fixed assets
Tangible assets
2
Current assets
Debtors and Prepayments
7
Cash at bank and in Hand
8
Total current assets
Creditors:
9
NET CURRENT ASSETS
TOTAL ASSETSless current liabilities
Creditors:amounts falling due in more than one year
10
NET ASSETS
Funds of the charity
General funds
Designated Funds
6
Restricted funds
5
TOTAL FUNDS
Unrestricted
Restricted
31-Dec-24
31-Dec-23
Funds
Funds
Total
Total
£
£
£
£
3,860
-
3,860
2,886
432
-
432
3,354
68,148
589
68,737
63,260
68,580
589
69,169
66,615
3,098
-
3,098
3,465
65,482
589
66,071
63,150
69,343
589
69,932
66,036
-
-
-
-
69,343
589
69,932
66,036
52,342
-
52,342
52,047
17,000
-
17,000
589
-
589
589
13,400
69,342
589
69,931
66,036

For the financial year ending 31 December 2024 the Charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Trustees on the …… 22/09/2025 ……………………………………………………………………………………………………………

Signed on their behalf by ……… Carol Adjai-Mensah ……………………………………………………………………………………………………

Signature:

9

GATEWAY CHURCH - DARTFORD

(A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024

1. ACCOUNTING POLICIES

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Basis of preparation:

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes. The 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 (FRS102) (effective 1 January 2015) - (Charities SORP - FRS102) and the Charities Act 2022.

The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.

Assessment of Going Concern

Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.

Income

Recognition of Income

These are included in the Statement of Financial Activities (SOFA) when:

Income with Related Expenditure

Where income has a related expenditure (as with fundraising or contract income) the income and related expenditure are reported gross in the SOFA.

Grants and Donations

Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Tax Reclaims on Donations and Gifts

Income from tax reclaims are included in the SOFA in the same financial period as the gift to which they relate.

Contractual Income and Performance Related Grants

This is only included in the SOFA once the related goods or services have been delivered.

Gifts in Kind

Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable.

Volunteer Help

The value of any voluntary help received is not included in the accounts but is described in the Trustees' annual report.

Donated Services and Facilities

These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.

Investment Income

This is included in the accounts when receivable.

Investment Gains and Losses

This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

10

GATEWAY CHURCH - DARTFORD

(A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024

1. ACCOUNTING POLICIES (continued)

Expenditure

Governance Costs

Include costs of the preparation and examination of statutory accounts, the costs of the Trustees' meetings and cost of any legal advice to trustees on governance or constitutional matters.

Grants with Performance conditions

Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output.

Grants payable without Performance Conditions

These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.

Investments

Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value.

Pensions

Pension contributions are charged to the Statement of Financial Activities as they become payable.

Assets and Liabilities

Fixed Assets

Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt.

Depreciation is calculated at a rate to write off the cost of tangible fixed assets on a reducing balance over their estimated useful lives charged to the SOFA. The rates applied per annum are as follows:

Computer Equipment 20%
Office Equipment 20%
Church Equipment 20%
PA & Musical Equipment 20%

Liability Recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

There has been no change to the accounting polices (Variation rules and methods of accounting) since last year.

11

GATEWAY CHURCH - DARTFORD

(A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024

2. TANGIBLE FIXED ASSETS

Note
Cost
01-Jan-24
Additions
Cost at
31-Dec-24
Depreciation
01-Jan-24
Charge
Depreciation at
31-Dec-24
Net Book Value
31-Dec-24
Net Book Value
31-Dec-23
Total
£
£
£
£
£
9,387
175
4,713
7,837
22,112
1,439
-
-
1,040
2,479
Computer
Equipment
Computer
Software
Church
Equipment
PA & Musical
Equipment
Unrestricted Funds
10,826
175
4,713
8,877
24,591
8,005
175
4,605
6,442
19,227
564
-
108
832
1,504
8,570
175
4,713
7,274
20,731
2,256
-
-
1,603
3,860
1,382
-
108
1,396
2,886

The annual commitments under non-cancelling operating leases and capital commitments are as follows:

31-Dec-24 None 31-Dec-23 None

12

GATEWAY CHURCH - DARTFORD

(A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024

3. INCOME
Notes
a) Donations & Legacies
Gifts & Donations
Other Church Collections
Gift Aid Received
b) Investment Income
Bank Interest
4. EXPENDITURE
Notes
Charitable Activities
Administrative & Office Expenses
Children's Work
Cleaning Costs
Depreciation Expense
Equipment Costs
Gifts & Donations
Grants
License & Subscriptions
Outreach Costs
Pastor's Expenses
Rent & Rates
Salaries & Pension Costs
11
Sundry Expenses
Telephone Costs
Training Costs
DBS Checks
Travel & Hospitality
Visiting speaker fee
Website
Resources
Youth Work
Love in a Box
Insurance
Independent Examiner's Fees
Bank charges
Legal & professional fees
Advertising and Publicity
Unrestricted
Restricted
TOTAL
TOTAL
Funds
Funds
2024
2023
£
£
£
£
30,575
-
30,575
25,714
3,037
-
3,037
136
6,308
-
6,308
5,738
39,920
-
39,920
31,588
133
-
133
52
133
-
133
52
Unrestricted
Restricted
TOTAL
TOTAL
Funds
Funds
2024
2023
£
£
£
£
344
-
344
1,160
362
-
362
-
0
-
0
46
1,504
-
1,504
745
203
-
203
584
180
-
180
304
100
-
100
-
-
-
-
948
450
-
450
554
1,485
-
1,485
1,073
5,640
-
5,640
5,620
19,178
-
19,178
18,109
76
-
76
405
82
-
82
77
2,473
-
2,473
1,692
158
-
158
-
147
-
147
637
740
-
740
500
1,407
-
1,407
575
448
-
448
-
172
-
172
570
(380)
-
(380)
835
506
-
506
646
810
-
810
750
74
-
74
105
-
-
-
244
-
-
-
24
36,158
-
36,158
36,201

13

GATEWAY CHURCH - DARTFORD

(A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024

5. RESTRICTED FUNDS

Homeless Support
Training Fund
Homeless Support
Training Fund
6. DESIGNATED FUNDS
Designated Funds
Designated Funds
Balance
Balance
01-Jan-24
Income
Expenditure
Transfer
31-Dec-24
£
£
£
£
£
-
-
-
-
-
589
-
-
-
589
THIS YEAR
589
-
-
-
589
Balance
Balance
01-Jan-23
Income
Expenditure
Transfer
31-Dec-23
£
£
£
£
£
544
-
(544)
-
-
589
-
-
-
589
LAST YEAR
1,133
-
(544)
-
589
Balance
Balance
01-Jan-24
Income
Expenditure
Transfer
31-Dec-24
£
£
£
£
£
13,400
-
-
3,600
17,000
THIS YEAR
13,400
-
-
3,600
17,000
Balance
Balance
01-Jan-23
Income
Expenditure
Transfer
31-Dec-23
£
£
£
£
£
9,800
-
-
3,600
13,400
LAST YEAR
9,800
-
-
3,600
13,400
7. DEBTORS AND PREPAYMENTS
Sundry Accounts Receivable
Gift Aid Tax Recoverable
8. CASH AT BANK AND IN HAND
Caf Bank A/c
Unrestricted
Restricted
Total
Total
Fund
Fund
31-Dec-24
31-Dec-23
£
£
£
£
-
-
-
454
432
-
432
2,901
432
-
432
3,354
Unrestricted
Restricted
Total
Total
Fund
Fund
31-Dec-24
31-Dec-23
£
£
£
£
68,737
-
68,737
63,260
68,737
-
68,737
63,260

14

GATEWAY CHURCH - DARTFORD

(A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024

9. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Sundry Creditors
Independent Examiners Fee
Unrestricted
Restricted
Total
Total
Fund
Fund
31-Dec-24
31-Dec-23
£
£
£
£
2,288
-
2,288
2,715
810
-
810
750
3,098
-
3,098
3,465

10. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR

There were no Creditors or Accruals falling due in more than one year at the end of this financial year (2023: £Nil).

11. STAFF COSTS

11. STAFF COSTS
Gross Wages and Salaries
Employer's National Insurance Costs
Pension Contributions
TOTAL
TOTAL
2024
2023
17,756
16,768
-
-
1,422
1,341
19,178
18,109

The Charity operates a PAYE scheme to pay all employed members of staff and no employees received emoluments in excess of £60,000. (2023 - None)

The average number of employees during the year was: 2 (2023 - 2)

12. CAPITAL AND RESERVES

The Company is Limited by Guarantee (08064671) and it is a charity registered with the Charity Commission (1148119).

It does not have a Share capital and has no income subject to Corporation Tax.

Profit / Deficit for the financial year
Other Recognised Gains
Balance Brought Forward
Closing Funds at 31-Dec-24
2024
2023
3,895 (4,561)
- -
3,895(4,561)
66,036 70,597
69,931 66,036

13. TRUSTEES AND OTHER RELATED PARTIES

All employees are connected parties. Christopher Veerasawmy is a trustee and received £11,123 during the year (£9,772 2023) and Beverley Veerasawmy, his wife, received £8,256 during the year (£7,046 2023).

No other payments were made to trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them. (2023 - None)

15