Trlnlty Gateway Communlty SeNlces
Charlty No. 1149050
Company No. 07305352
Tru5tees' Report and Unaudlted Accounts
31 Au8USt 2024

Trlnlty Gateway Communlty SeNlces
Contents
Pages
Trustees, Annual Report
Independent Examiner's Report
Statemenl of Financial Activlties
li
Summary Income and Expenditure Account
Balance Sheet
12
13
Statement of Cash flows
14
Notes to the Accounts
15
Detailed Statement of Flnanclal Artlvltles
24to25
Page I

Trinlty Gateway Community Servlces
Trustees Annual Report
The trustees, who are also dlrectors of the charlty for the purposes of the Companies Act 2006,
present thelr report with the unaudlted financlal statements of the charlty for the year ended 31
August 2024.
REFERENCE AND ADMINISTRATIVE DETAILS
Company No. 07305352
Charity No. 1149050
Registerèd and Prlnclpal Offl¢e
Unlt 8
The old Railway
Spring Garden Lane
G05POrt
P012 IFQ
Dlrectors and Trustees
The Directors of the charltable company are its Trustees for the purpose5 of charity law.
The following Directors and Trustee5 served durlng the year..
K.M.G. Beazley
S.S. Gardner
M.C. Johnson
AJ. Williams
Key Management Personnel
Kim Beazley- Chair of Trustees
Sheila Gardner- Managers Team Lead
Mlchele Johnson- Finance
Accountants
Phyllls Cheung FCCA
For and on Behalf of Ellyss Llmlted
Suite I, Webb House
20 Bridge Road
Park Gate, Southampton
S0317GE
Bankers
Barclays Bank
67-69 West Street
Fareham
P016 OAW
Address Line 5
Bankers
Lloyds Bank
20- 24 High Street
Gosport
P012 IDE
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Trlnlty Gateway Community SeNlces
Trustees Annual Report
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governlng document
The Charlty is Limited by Guarantee by not havlng share capltal and It Is governed by Artlcles of Associatlon.
Appointment of Trustees
The first Trustees appointed are Indlvlduals that have Fjeen appolnted as Dlrectors of the Charity by notifylng
Companies House. Any subsequent Trustees are then appolnted by a resolution for the existing Trustees.
They will abide by the policies, processes, and procedures for safe recruiting of staff and Inductlon of
TrLSStees.
Organisatlon structure
The Charlty Is based in Gosport and consists of, one Pre-school on the Grange Site (Grange Rownerl, one
Pre-school at St Columba's URC IElsonl. one Pre-school Bt Lees13nd school ILeeslandland one pre.school and
one Breakfast and Afterschool club based at Brockhurst Primary School (Brockhurst Averyl.
The tharlty Is a Company Ilmlted by Guarantee with no subsidiarles, there Ss a Board of Trustees (who are
a150 dlrectorsl which has the final say on all decisions. Pay decision5 for staff are based on market condltions,
while the Livlng Wage is the benchmark for all entry level staff, Irrespectlve of age.
Day to day operations are overseen by two of the Trustees and the 4 settlng managers.
Documents and information from the Charlty Commls51on and Companles House relating to the roles and
responsibilities of Trustees/Directors are used in the indudion and tralning of Tru5teeslDirectors. The charltv
has no1Snks With any umbrella group.
Related Parties
Please see note 20 in the accounts with reference to related party transactions.
Public Benefit
As indlcated above, the Charity operates pre-schoo15 and a Breakfast and After School Club on the G05port
peninsular. We look after approximately 250 children Ithe numbers have decreased from 400 in the previous
year, a5 we now have more children wlth 30 hour funding as opposed to the 15 hour funding in previou5
years) durlng term time and provide a safe haven for all children under our care, Irrespectlve of race, rellglon
or gender.
Because of our location on the Gosport peninsular, we are especlally concerned for the poor and vulnerable
who come to our doors. 5ee"Oblectives and Actlvkles", "Our Prlnclples and Phllosophy. and 'Achlevements
nd Performance" a5 Outlined further on in the Trustees Annual Report
We have given due consideratlon to the Charlty Commlsslon's publlshed guidance on the public requirement
under the Charity Act 2011 as updated on 16th September 2013.
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Trlnlty Gateway CommunSty Services
Trustees Annual Report
OBJECTIVES AND ACTIVITIES
l. To provlde opportunltle5 for chlldren to access quallty care and educètion, including spiritual development
and faclllties for recreatlon wlthln the community.
2. To provide advice and support for families in respect of chlldcare and early years educatlon.
3. Provlde for all without di5crlmlnation, within a safe and secure environment. Gateway Is a non-sectarfan
Early Years charity with a Christlan ethos that permeates our approach to children, families, staff and the
wlder communlty, These attitudes express through the qualltles of love, compassion, respect, righteousness,
deep understanding, gratltude, and acceptance of the (Ilvlne and unlqueness of every human belng.
OUR PRINCIPLES AND PHILOSPHY
The alm of Gateway- is to provlde a welcomingi Stimulatin& safe, and happy home-like atmosphere for
children.
Children should be safe and secure at all times.
Staff must be tralnedlexperiented In work with this age group.
Each child should have the securlty and the freedom to develop at hislher own pace. children's abilities
should be Identified, respected and encouraged in a developmentally appropriate envlronment.
A warm secure relationship must exist between the adult and chlld, whlch encourages and enables the child
to better use the environment, and through play develop knowledge of themselves and their world. They will
learn to 50clalise. develop new skills, make decislon5, develop emotionally and start to Ealn some
independence.
All adults working with chlldren should be actlvely Involved in plannlng programmes of actlvlty in
collaboration with children which promotes chlldren's physical, personal, soclal, emotlonal and Intellectual
development.
As far as possible, programmes for young chlldren should resemble how they should be cared for at home.
Every effort should be made to maintain a happy and relaxed atmosphere for the children, where they are
well cared for, where there is an acceptable standard of care and the developmental needs of the chlldren
are met including thelr rellglou5 persuasion, racial origin and cultural and linguistic background.
All children should be treated equally and wlth respect. D5veTslty should be recognlsed and positively
embraced.
Parents, families or carers are children's first educators and role models. Partnership with you is vital for
chlldren's development and wellbelng.
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Trlnlty Gateway Community SeNlces
Trustees Annual Report
OUR PRINCIPLES AND PHILOSOPHY leontl
An agreed tode of confldentiality approprlate to the childcare setting must be adhered to when working wlth
chlldren and famllies. which e5tabllshes clear expectatlons about the sharlng of information whenever there
are child protection concerns. Gateway provides nursery and preschool educatlon, plus a Breakfast and
Aftersehool Club for approximately 400 families In the Gtrsport Area. At Gateway we follow the Early Years
Foundation Stage IEYFS 20211 which Is the framework for the care and education of babies and children up to
five years. The areas of learning and development consist of the prime areas and four specific areas. The
prlme areas cover the knowledge and skllls which are the foundatlons for children's school readiness and
future progress, and which are applied and reinforced by the speciflc areas. Where they have close links with
National Currlculum subject area5-
particularly literacy and maths- they form an appropriate baseline for
the National Curriculum.
There are 17 Early Learning Goals. For each goal we must determlne whether children are meeting expected
levels, are exceeding them. or are below the expected level, I'emerging'l.
The EYFS learnlng and development requlrements comprise..
The seven areas of learning and development and the educatlonal programmes Idescrlbed below),. The eady
learnlng goals, whlch summari5e the knowledge, skills and understandlng that all young chlldren should have
galned by the end of the Receptlon year,. and the assessment requlrements (when and how practltloners
must assess children's achievements. and when and how they should discuss children's progress with parents
and/or tarersl.
There are seven oreas of learning and development that shape the educational programme. All areas of
learnlng and development are Smportant Bnd inter-connected. Three areas are particularly cruclal for igniting
thlldren's curlosity and enthuslasm for le3rnin& and for bulldlng thelr capacity to learn, form relatlonshlps
and thrlve.
These three areas, the prlme areas, are..
l. communication and language,.
2. physlcal development,. and
3. personal, Social and emotSonal development
We also support Children in four speclfic areas, through which the three prlme areas are strengthened and
applied. The specific areas are:
Llteracy
Mathematics;
Understanding the world; and
Expressive arts and design.
Finallyi we Involve activitles and experlences for children, as follows.
Communlcatlon and language development involves givlng chlldren opportunities to experience a rlch
language envlronment; to develop thelr confidence and skills In expressing themselves,. and to Speak and
listen In a range of sitUBtlons.
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Trlnlty Gateway Communlty Services
Trustee5 Annual Report
OUR PRINCIPLES AND PHILOSOPHY Icontl
Physlcal development involves provldlng opportunities for young chlldren to be active and interactive,. and to
develop their co-ordlnatlon, control. and movement. Chlldren must also be helped to understand the
importance of physical aetlvity, and to make healthy choices In relatlon to food.
Personal. social and emotlonal development involve5 helplng children to develop a positive sense of
themselves. and others,. to form posltlve relationships and develop respect for others,. to develop social skllls
and learn how to manage thelr feelings,. to understand approprlate behavlour in groLrps,' and to have
confidence in their own abllitles.
Literacy development Involves encouraging children to Ilnk sounds and letters and to beBiri to read and wrSte.
Children must be given access to a wide range of readlng materlals Ibooks, poem5, and other written
materials) to ignite their Interest.
Mathematics involves providlng children with opportunities to develop and improve their 5ki115 in countlng.
understanding and using numbers, calculating slmple addltSon and subtraction problems; and to describe
shapes, spaces, and measures.
Understanding the world Involve5 Euiding children to make sense of their physical world and their
community through opportunities to explore, observe and find out about people* place5, technology and the
environment.
Expressive arts and deslgn Involve5 enabling chlldren to explore and play with a wlde range of media and
materials, as well as provlding opportunities and encouragement for sharinB their thoughts, Ideas and
feelings through a varlety of activlties in art, muslc, movement. dance, role-playt and deslgn and technology.
While operating within a Christian ethos, Gateway has a strong commitment to equality and diversity and
accommodation is made for those with faith commitment or no-faith commitment. Engaging parents as
partners through Ilnks wlth Setting manager and key-person for the childj parents, celebratin8 events such as
Mother's Day, Harvest. Easter and Christmas.
Consideratlon Is glven to both staff and parents undergoing financial pressure. This is reflect in reducing fees,
reducing debts of overdue fees and offerlng free places, with agreement from the Trustees. Gateway has no
policy on grant-making or an Investment program. All trustees lactlng In thelr capacity as trustees) and
volunteers are valued and appreclated and unpaid.
ACHIEVEMENTS AND PERFORMANCE
As of 31st August 2024 Gateway operated four Pre-school 5etting5 and an afterschool club in Gosport,
catering for over four hundred chlldren.
Every member of staff has been encouraged to go on Advanced Chlld Protection Pollcv.
closer links wlth local schools contlnue to be establlshed to enable a smooth transition from Preschool to
Infant School.
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Trinity Gateway Communlty Services
Trustees Annual Report
Parents, evenings are very popular wlth parents and further a c105er working relatlonship. The overall qualitv
of all Gateway Settings has improved considerably. Staff are happy and there has been very little turnover,
bearing in mlnd Gateway employ5 60+ staff.
There has been greater emphasls on embedding practices withln each member of Staff. There has been more
open communication between staff and trustees and staff meetlngs have become a pla￿ of two-way
communication where more feedback from staff is taken on board and acted upon. At a time of financial
recession, the popularity of Gateway wlth parents and Children has not been adversely affected. Gatewav
contlnues to grow in qualtty. The beneflts of working c105ely with Chlldren's Services and Children'5 Links
have been reflerted in safer and more secure practlces throughout the settlngs.
FINANCIAL REVIEW
The board of Trustees has established a reserves policy of a minimum of three time5 the monthly salary
costs. The deflclt for the current year currently stands at1£22,487112023'. a deficit of1£29711. Under charity
law, all capltal grants for buildings etc. are required to be shown as income in the year they are received,
with the capital asset depreciated over Its useful Ilfe. This distort5 the normal trading results. If property
depreciation was18nored as well as any grant income, the revised figures would be:.
2024
2023
Total unrestrlcted funds of
122,4871
12971
Add deprecation on fixed assets created by use of grants for tapltal expendlture
15,309
15,308
Increase Idecreasel in reserves for the year based on normal trading actlvltles
17,1781
15,011
Ongolng Llvlng Wage and Auto-enrolment pension increases in the year, once agaln, are not matched by
fundlng Increases. We contlnue to actlvely seek other source5 of funding from grant making bodie5 and the
local community.
We have not sought to impose extra charges on our familie5 a5 we feel thls Is not helpful for families already
struggllng financlally. Any support we will seek from our familie5 will be via voluntary donations only. 2024
has continued to be challenging, but management Informatlon does Indlcate that Gateway will show a
surplus for the year ending 31st August 2025.
We would like to thank Hampshlre County Council for making 8rants to us by way of 'Sustainability Grants,
totalllng £9.998 In the 2023 year and we wlll receive £19,996 In the 2025 year.
Mlnlmum Reserves
Our Minimum Reserve requirement is c£180.000, belng 3 months, salary costs.
The 'free' Reserves are currently below our target range, indeed there are net current liabillties at 31st
August 2024 of £126,72012023,£97,5661. However, Gateway has access to loan facilltie5 to ensure there will
not be any immedlate cash flow problems.
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Trinity Gateway Community Servl¢es
Trustees Annual Report
OnBoing risk5 to Gateway
These have reduced over the last 3 years, but we are still dependent on Government fundln8 for 90% of our
Income, whlle wages cost represents 75% of each setting operatlng costs.
All our settlngs are occupying leasehold sites and the Grange lease was renewed on 1st October 2021.
However, Increasing wage costs Illvlng wage and auto enrolment penslon costs) together wlth mlnlmal
increases In Government Fundlng wlll see the pre-school sector under more pressure in cornlng years.
Gateway however, as a charity wlth 4 settings and a good reputation Ss well placed to deal with these
opportunitieslchallenges. But we will also seek funding vla Grant making bodles and donations.
Itls uncertain how the recent government change5 for more funded hours for children under 4 wlll pan out.
PLANS FOR FUTURE PERIODS
Our Plans for future periods continue to be broadly to build up our reseNes and pay down our'soft, loans.
We currently have plans to create a new unit for children aged 9 months to 2 years old as a Separate facility
on our Leesland preschool slte. We have been fortunate to have been granted a Childcare Expanslon Capital
Grant from Hampshire County Council. We wlll continue to revlew all our current settings in the Ilght of chlld
needs for each setting and viability Iwith special reference to wage costs and other operating costs.)
The Trustees are responsible for keeping proper accounting records that dlsclose wlth reasonable accuracy at
any time the financial position of the charlty and to enable them to ensure that the financial statements
comply with the Companies Act 2C￿6. The Trustees are also responslljle for safeguarding the assets of the
charity and hente taklng reasonable steps for the prevention and detection of fraud and other irregularltles.
The above report has been prepared in accordance with the provisions applicable to companies subjert to
the small companies reglme as Set out in Part 15 of the Companie5 Act 2006 and in accordance with the
Charities SORP IFRS 1021.
Slgned on behalf of the board
K.M.G. Beazley
Trustee
.lohnson
Trustee
21 May 2025
21 May 2025
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Trinity Gateway Community Services
Independent ExamineTS Report
Independent Examiner's Report to the trustees ef Trlnlty Gateway Communlty Servlces
I report to the charity trustees on my examlnatlon of the financlal statements of Trlnlty Gateway Communlty
Services for the year ended 31 August 2024.
Responslbllltles and basls of report
As the charlty's trustee5 of the company land also Its dlrectors for the purposes of company law) you are
responslble for the preparation of the financial statements in accordance with the requlrements of the
Companles Act 20061'the 2006 Act.
The trustees Iwho are a150 directors of the charitable company for the purposes of tompany lawl are
responsible for the preparatlon of the accounts. The trustees conslder that an audit is not requlred for thi5
year under the Charities Act 2011, 5.144121 (the charltles Act) and that an Independent examlnation 15
needed.
The charity's gross Income exceeded £250,000 and l am qualified to undertake the examination by being
quallfSed member of The Assoclatlon of Chartered Certlfled Accountsnts.
HavlnB satlsfled myself that the charity is not sublect to audlt under company law and Is ellglble for
Independent examination, it is my responsibillty to:
examine the accounts under s.145 of the Charitles Act-
to follow prO￿d￿reS lald down In the general Dlrertlons given by the Charlty Commission under
S.14515llbl of the charities act,. and
to state whether partlcular matters have come to my attentlon.
Basls of Independent examlner's report
My examination was carrled out in accordance with the general directions given by the Charity Commission.
An examination includes a review of the accounting records kept by the charlty and a comparison of the
accounts presented wlth those records. It also include5 consider3tion of any unusual items or disclosures In
the accounts, and seeking explanations from you as trustees concernlng any such matters. The procedures
undertaken do not provide all the evidence that would be required in an audit, and consequerbtly no oplnlon
Is given as to whether the accounts present a "true and faiT" view and the report is limited to those matters
set Dut in the statement below.
Independent examinerfs statement
As the charity's gross Income exceeded £250,0(￿ 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 FCCA, which Is one of the listed bodSes.
I have completed my examlnation. I can conflrm that no material matters have come to my attention in
connectlon with the examinatlon giving me cause to belleve that:
accounting records were not kept in accordance with section 386 of the 2006 Act,. or
the financlal statements do not accord with those records; or
the financial Statements do not comply wlth the accounting requlrements under sectlon 396 of the 2006
Act other than any requirement that the financial statement5 give a 'true and fair, view which is not a
matter considered as part of an independent examination,. or
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Trinity Gateway Community Services
Independent Examiner5 Report
the financial statements have not been prepared In accordance with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charitles appllcable to charities
preparing thelr accounts In accordance wlth the Financial Reporting Standard appllcablè in the UK and
Republlc of Ireland IFRS 1021.
I have no concerns and have come across no other matters In connertlon wlth the examlnatlon to whlch
attention should be drawn in this report in order to enable a proper understanding of the ftnancial
statements to be reached.
Ph
eunE FCCA
For and on Behalf of Ellyss Limited
Suite I, Webb House
20 Bridge Road
Park Gate, Southampton
50317GE
21 May2025
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Trinity Gateway Cornmunity Services
Statement of Flnancial Activitles
for the year ended 31 August 2024
Unrestrfcted
funds Total funds Totsl fund5
2024
2024
2023
Notes
Income and endowments
from:
Donations and legatles
Charitable activitles
Other
iii
967,022
2,228
23
967,022
2,228
836,068
568
Totsl
969,249
969,249
836.659
Expendlture on:
Charitable activltles
Other
969,744
21,992
969,744
21,992
815,304
21,652
Total
991,736
991,736
836,956
Net galns on investments
Net expenditure
Transfer5 between funds
122.4871
122,4871
12971
Net expendltuye before other
galn5lllossesl
122,4871
122,4871
12971
Other ialns and losses
Net movement In funds
122,4871
122,4871
12971
Reconclllatlon ol lunds:
Totsl funds brought forward
527,429
527.429
527,726
Total funds carried forward
504,942
504.942
527.429
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Trlnity Gateway Community Servlces
Summary Income and Expendlture Account
for the year ended 31 Au8USt 2024
2024
2023
Income
969,249
836,659
Gross Income for the year
Expendlture
969,249
836,659
969,744
815,6SI
Interest payable
2.601
2.227
Depreclatlon and charges for
impairment of flxed assets
19,391
19,078
Total expenditure fi>r the year
Net expenditure before tax for the year
991,736
836,956
122,4871
12971
Net expenditure for the year
122,4871
1297
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Trlnlty Gateway Communlty Servlces
Balance Sheet
at 31 Au8USt 2024
Company No.
07305352
Notes
2024
2023
Flxed assets
Tangible assets
li
656,065
656,065
674,092
674,092
Current assets
Debtors
Cash at bank and In hand
12
8,718
7,619
16,337
1143,0571
1126,7201
529.345
124,4031
504,942
8.174
4,735
12,909
1110,4751
197,5661
576,526
149,0971
527,429
Creditors: Amount falling due withln one yea
Net current Ilablllties
13
Totsl assets less current Ilabllltles
Creditors: Amounts falllng due after more than one year
Net assets excluding pension asset or liability
14
Total net a$￿tS
504,942
527,429
The funds of the tharSty
Restrlcted funds
Unrestrlcted funds
General funds
16
16
504.942
527,429
504,942
527,429
Reserves
16
Total funds
504,942
527,429
These accounts have been prepared in accordante wlth the special provisions of Part 15 of the Companies
Act 2006 relating to small companies.
For the year ended 31 August 2024 the company was entltled to exemption under sectlon 477 of the
Companles Act 2W6 relating to small companie5.
The members have not requlred the company to obtaln an audlt In accordance wlth sectlon 476 of the
Companies Act 2006.
The directors acknowledge their ￿sponSibl11t1eS for complying with the requlrements of the Companies Act
2006 wlth respert to accountlng record5 and the preparation of accounts.
Approved by the board on 21 May 2025
And slgned on its behalf by:
K.M.G. Beazley
Trustee
21 May 2025
¥￿4
M.C.lohnso
Trustee
21 May 2025
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Trlnlty Gateway Community Servlces
Statement of Cash ftows
for the year ended 31 August 2024
2024
2023
Cash flows from operating actlvltles
Net expendlture per Statement of Flnonclal Actlvltles
122.4871
12971
Adlustments for:
Depreciation of property. plant and equlpment
Divldends, interest and rents from investmentg
IlncreasellDecrease in trade and other re£elvables
Increase In trade and other payables
19.391
{2,6011
15441
17.914
19,078
15681
577
1,874
Net eash provlded by operatlng actlvltles
11.673
20,664
Cash Ilows from investing actlvltles
Payments for property, plant and equlpment
Dlvldend5, interest and rents from investments
11,3641
2,601
568
Net cash from Investlng actlvltles
1,237
568
Cash flows fiom flnancln8 actlvltle5
Repayment of borrowings
16,3291
154,2851
Net cash used In financing actlvltles
16.3291
154,2851
Net Increa5elldecre35e) in cash and cash equlvalents
6,581
133,0531
Cash and cash equlvalents at the beglnnlng of the year
145,2431
112,1901
Cash and cash equlvalents at the end of the year
138,6621
145,2431
Components of cash and cash equlvalent5
Cash and bank balances
Bank overdrafts
7,619
146,2811
4,735
149,9781
138,6621
145,2431
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Trlnlty Gateway Communlty Services
Notes to the Accounts
for the year ended 31 Au8USt 2024
l Accountlng pollcles
Ba51s of preparatlon
The financial statements have been prepared in at¢ordance with Accounting and Reporting by
Charltles: Statement of Recommended Practice appllcable to charitie5 preparlng their accounts in
accordance with the Financial Reporting Standard applicable In the UK and Republlc of Ireland IFRS
1021 (effective l January 20151 Icharities SORP IFRS 10211, the Financial Reporting Standard
applicable in the UK and Republlc of Ireland IFRS 1021 anil the Companles Act 2006.
Change In basis of accountlng or to prevlous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since
last year and no changes have been made to account5 for prevlous years.
Fund accountlng
Unre5trlcted funds These are available for use at the dlscretlon of the trustees in furtherance of the
general objects of the charity.
These are unrestricted funds earmarked by the trustees for particular purposes.
These are unrestricted funds whlch include a revaluation reserve repTe5enting
the restatement of investment assets at their market values.
These are available for use subject to restrictions Imposed by the donor or
through terms of an appeal.
Designated funds
Revaluatlon funds
Restricted funds
Income
Re¢ognition of
Income
Income Is Included in the Statement of Flnanclal Actlvitles ISOFAI when the
charity becomes entitled to. and virtually certain to receive, the income and the
amount of the income can be measured with sufficient reliability.
Income with related Where income has related expenditure the income and related expenditure is
expenditure
reported gross In the SOFA.
Donations and
legacies
Voluntary income recelved by way of grants, donatlons and glfts Is Included In
the the SOFA wherb recelvable and only when the Charity ha5 unconditlonal
entltlement to the ineome.
Tax reclalms on
Income from tax reclalms Is included in the SOFA at the same time as the
donations and gifts giftldonation to whlch It relates.
Donated services
These are only included In income Iwith an equlvalent amount in expendlturel
and facilities
where the benefit to the Charity is reasonably quantifiable, measurable and
material.
Volunteer help
The value of any volunteer help received Is not Included in the accounts.
Investment income Thls Is included In the account5 when receivable.
Gainslllossesl on
Thls includes any gain or loss resulting from revaluing investments to market
revaluation of fixed value at the end of the year.
assets
G8lns/llos5esl on
investment assets
Thls In¢lude5 any gain or loss on the sale of investments.
Page 15

Trinity Gateway Community Servlces
Notes to the Accounts
Expenditure
Recognition of
expendlture
Expenditure is recognised on an accruals basls. Expenditure Includes any VAT
which cannot be fully recovered, and Is reported as part of the expenditure to
which it relates.
Expendlture on
These comprise the cost5 associated wlth attracting voluntary income,
raislng funds
fundralslng trading costs and Investment management costs.
Expendlture on
These comprise the costs Incurred by the Charlty in the delivery of Its artlvltles
charitable actSvities and servltes in the furtherance of Its objects, including the maklng of grants and
governance costs.
All grant expendlture is accounted for on an actual paid basi5 plus an accrual for
grants that have been approved by the trustees at the end of the year but not yet
paid.
These include those costs assoclated wlth meeting the constltutlonal and
Statutory requirements of the Charity, including any auditlindependent
examlnatlon fees, costs linked to the strategic management of the Charitv.
together wlth a share of other admlnlstratlon costs.
These are support costs not allocated to a particular 3Ctivity.
Grants payable
Governance costs
other expenditure
Taxatlon
The charity is exempt from corporation tax on Its charitable activitie5.
Tangible fixed assets and depreclatlon
Depreclatlon Ss provided at the following annual rates In order to write off each asset over Its
estimated useful Ilfe:
Leasehold property
Preschool Equipment
2% StTalght Ilne
10. 33% Straight Ilne
Office Equlpment & F & F
25 33% Straight line
stocks
Stock15 Included at the lower of c05t or net realisable value. Donated Items of stock are recognlsed at
falr value which is the amount the charity would have been willing to pay for the items on the open
market.
Trade and other debtors
Trade and other debtors are recognlsed at the settlement amount due after any trade discount
offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equlvalents
Cash and cash equivalents tomprlse cash 3t bank and on hand, demand dep051ts with banks and other
short-term highly liquld Investment5 wlth orlglnal maturltles of three months or less and bank
overdrafts. In the statement of financial positlon, bank overdrafts are shown wlthln borrowlngs or
current Ilabllities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank
overdrafts that are repayable on demand and form an Integral part of the company's cash
management.
Page 16

Trinity Gateway Communlty se￿ICe5
Notes to the Ac¢ounts
Trade and other credStors
Short term creditors are measured at the transactlon price. Other credltors and provislons are
recognised where the charity has a present obli8atSon resulting from a past event that wlll probably
result in the transfer of fund5 to a third party and the amount due to settle the obligatlon can be
measured or estlmated rellably. Credltors and provlslons are normally iecognised at thelr settlement
amount after allowlng for any trade discounts due.
Leased assets
Where the tharlty enters Into a lease whlch entalls taklng substsntially all the risks and rewards of
ownership of an asset, the lease is treated as a flnance lease.
Leases which do not transfer substantially all the risks and reward5 of ownershlp to charlty are
classified as operating leases.
Asset5 held under finance leases are initially recognised as assets of the charity at t17elr fair value at the
incèptlon of the lease or, if lower, at the present value of the minlmum lease payments. The
corresponding Ilabllity to the le550r is included in the balan￿ Sheet date as a finance lease obligation.
Lease payments are apportioned between fSnance expenses and reductlon of the lease obllgatlon so as
to achieve a constant rate of interest on the remaining balance of the liabillty. Flnance expenses are
recognised immedlately, unless they are direetly attributable to qualifyin8 assets, in which case they
are capitallsed In accordance wlth the charlty's pollcy on borrowing costs.
Assets held under flnance leases are depreclated In the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term.
In the event that lease incentives are recelved to enter into operating lea5e5, such Incentives are
recognlsed as a Ilabllity. The aggregate benefit of In￿ntIveS 15 recogni5ed as a reduction of rental
expense on a straight-line basis.
Penslon costs
The charity operates a defined contribution plan for Its employee5. A defined contribution plan is a
pension plan under whlch the company pays flxed contributions Into a separate entlty. Once the
contributions have been paid the company has no further payments obllgatlons. The contributSons are
recognised a5 expenses when they fall due. Amounts not paid are shown in a¢cruals In the balance
sheet. The assets of the plan are held separately from the company in independently admlnlstered
funds.
Recelpt of donated good5, faellltles and serdice5
All donated goods, facilities and services received are recognlsed wlthln Incoming resources and
expenditure at an estimate of the value to the charity.
2 Company status
The company Is Ilmlted by guarantee and has no share capital; thus no single party controls the
company.
Page 17

Trinity Gateway Community Servlces
Notes to the Accounts
3 Statement of Flnanclal Actlvltles- prlor year
Unrestrlcted
funds Total funds
2023
2023
Income and endowments from:
Donation5 and legacles
Charitable activltles
Other
23
836,068
23
836,068
568
Total
836,659
836.659
Expendlture on:
Charitable activities
815,304
815,304
21,652
Other
21,652
Total
836,956
836,956
Net income
12971
12971
Net Income before other
Ealnslllosses)
other galns and losses:
Net movement In funds
12971
12971
12971
12971
Reconciliation of funds:
Total funds brought forward
Total funds tarrled forward
527.726
527,726
527,429
527,429
4 Income from donatlons and legacle5
Unrestrlcted
Total
Total
2024
2023
iii
li}
23
23
5 Income from charstable artlvltles
Unrestrlcted
Total
Total
2023
2024
Early Years funding
Grants- Resources
787,891
76,101
102,144
886
787,891
76,101
102,144
886
624.842
98,168
112,789
269
Fees
Mlscellaneous
967,022
967.022
836,068
Page 18

Trinity Gateway ComrnunSty SeNices
Notes to the Accounts
6 Other Income
Unrestrlcted
Total
Total
2023
2024
Fund raising income
2,228
2,228
2,228
2,228
568
7 Expendlture on charltable artivltles
Unrestrlrted
Total
2024
Total
2023
Provision of Preschools
899,078
14,264
1,733
8,119
265
899,078
14,264
1,733
8,119
265
13.282
12,111
19,607
1,285
756,145
15,959
2,662
3,291
2,168
6,931
8,880
18,044
1,224
Management Accountanty
Bank Charges
Insurance
Legal and professional
Telephone and Internet
Offlce Costs
13,282
12,111
19,607
1,285
Software Costs
Governance
969,744
969,744
815.304
8 Other expendlture
Unrestrlcted
Total
Z024
Totsl
2023
Fundralslng costs
Bank loan and overdraft
interest payable
Amortisation, depreciation,
Impalrment, profltnoss on
dlsposal of fixed assets
347
2,601
2,601
2,227
19,391
19,391
19,078
21.992
21.992
21,652
9 Net expenditure before transfers
2024
2023
Thls is stated after charging:
Depreciatlon of owned fixed assets
19,391
19,078
Page 19

Trlnlty Gateway Communlty Services
Notes to the Accounts
10 Staff costs
The total staff cost5 and employee beneflts for the reporting perlod are analysed as
follows..
2024
2023
SBlaries and Wages
Statutory Maternity Pay Rebate
Social Security Costs
Pension Costs
751,385
12,6301
31,530
12,278
792,563
No employee Teceived employee benefits of more than £60,000 durlng the year12023: nil)
The average monthly number of full tlme equivalent employees during the year was as follows:
2024
Number
52
637,809
18,0301
20,161
8,829
658.769
2023
Number
52
Preschool Staff
Admln Staff
56
56
The amount recognised in Income and expendlture as an expense in relatlon to defined contribution
plans was £12,27812023 £8,829)
11 Tangible flxed assets
Offlce
Equlpment
&F&F
Land and
bulldings
Preschool
Equlpment
Total
Cost or revaluatlon
At I September 2023
Additions
At 31 August 2024
Depreclatlon and
Impalrmenl
At I September 2023
Depreciation charge for the
year
At 31 August 2024
Net book values
767.234
75,431
22.147
1.364
23.511
864,812
1,364
866,176
767,234
75.431
107,150
61,952
21,618
190.720
15,309
3,370
712
19,391
122.459
65,322
22,330
210.111
At 31 August 2024
At 31 August 2023
12 Debtors
644,775
660,084
10,109
13,479
1,181
529
656,065
674,092
2024
2023
Trade debtors
Other debtors
Prepayments and accrued income
1,546
2.845
4,327
8,718
1.377
2.299
4.498
8,174
Page 20

Trinity Gateway Community SeDA¢es
Notes to the Accounts
13 Credltors:
amounts falling due within one year
2024
2023
Bank loan5 and overdrafts
Other loans
Trade Creditors
Other taxes and social Security
Other credltors
Atcruals
Deferred income
56,281
43,839
16,606
16,349
2,934
2,913
4,135
143.057
59,978
25,474
4,797
5,080
2,255
10.595
2,296
110,475
14 Creditors:
amounts falling due after more than one year
2024
2023
Bank loans and overdrafts
Other loans
7,500
16,903
24,403
17,500
31,597
49,097
15 Keyjudgements and Assumptlons
There have been no speclfic judgements, apart from those Involvlng estlmations, that management has
made In the process of applying the entity's accounting policies, which would significantly impact the
flnanclal statements.
There are no key assumptions made concernlng the future, and other key sources of estlmation
uncertainty at the reporting date, that have a significant rlsk of causing a material adjustment to the
carrying amount5 of assets and liabllitles wlthin the next reportlng perfod.
16 Movement In funds
Incoming
resources
At31
Resources
expended
Atl
Ilncludlng
Septembe
other
r 2023 gainsl1055esl
August
2024
Restrlrted funds:
Unrestrlcted funds:
General fund5
527,429
969,249
1991,7361
504.942
Total funds
527.429
969.249
1991,7361
504,942
Page 21

Trlnlty Gateway Community Servlces
Notes to the Accounts
17 Analysls of net assets between funds
Unrestrlcted
funds
Total
Fixed assets
Net current assets
Creditors due in more than one year and
provlslons
656.065
656,065
1126,7201 1126,7201
124,4031
124.4031
504,942
504,942
18 Reconclliation of net debt
Atl
September
2023
Atyl
August
2024
Cash flows
Cash and cash equivalents
Bank overdrafts
4,735
149,7601
145,0251
2,884
4,059
6,943
7,619
145,7011
138,0821
Borrowings
Bank loans
157,0711
127.5001
184.5711
13,6711
10,000
6.329
160,7421
117,500)
178,242)
Net debt
1129,5961
13,272
1116,3241
19 Commltments
Operatlng lease commltments
Annual commitment5 under non-cancellable operating leases are as follows:
2024
Land and
building5
2024
2023
2023
Land and
Other
Other
bulldlngs
Operating leases with expiry date:
Wlthin one year
In the second to fifth years incluslve
Over five years
19,968
79,872
217,142
316,982
19,968
79,872
237,110
336,950
Pension commltments
2024
2023
The pension cost charge to the company
amounted to:
12,277
8,829
Page 22

Trinity Gateway Communlty SeNices
Notes to the A¢¢ounts
20 Related party dlsclosures
Controlling party
At the end of the year Mr K Beazleyfft a Trustee, had a total amount outstanding on the loans made to
the charity of £30,00012023.. £116351. Interest of 3.5% above base rate will be pald on the loan. During
the year Mrs S Gardner a Trustee, was paid £35,30512023.. £28,7241 as a member of staff and Mrs M
John50n, a Trustee. Invoiced the Charity £14,26412023 £15,959) or accountancy and book kèeping
services and expenses Incurred on behalf of the charlty. The authority under which these payments
were made are the Memorandum and Articles of Assoclation.
21 Publlc Beneftt
The Charlty Is a public benefit entlty.
22 Trustee5 Expenses
No Trustee expenses have been incurred.
Page 23

Trfnity Gateway Communlty Servlces
Detalled Statement of Flnanclal Artlvltles
for the year ended 31 August 2024
Unrestrlcted
funds
2024
Total funds
2024
Total funds
2023
Income and endowments from:
Donations and leEacie5
iii
iii
iii
iii
23
23
Charltable actlvltles
Early Years fundlng
Grants- Resources
Fees
Miscellaneous
787,891
76,101
102,144
886
967,022
787,891
76,101
102,144
886
967,022
624.842
98.168
112,789
269
836.068
Other
Fund raislng Income
2,228
2,228
2,228
2,228
568
568
Total Income and endowmgnts
969,249
969,249
836,659
Expenditure on:
Charitable activities
Early Years funding
899,078
899,078
899,078
899,078
756,145
756.145
Governance costs
Governance Costs
70,666
70,666
70,666
70,666
59,159
59,159
Total of expendSlure on charltable
actlvltles
969,744
969,744
815,304
Other expendlture
Fundraising costs
Bank loan and overdraft interest
payable
347
2,601
2,601
2,227
2,601
2.601
2,574
General admlnlstrative costs,
including depreciation and
amortlsatlon
Depreclatlon of land and
bulldings
Depreciation of Preschool
Equipment
Depreciatlon of ¢)ffl¢e Equipment
&F&F
15,309
15,309
15,309
3,370
3,370
3,398
712
712
371
19,391
21,992
19,391
21,992
19,078
21,652
Total of expendlturo of other costs
Page 24

Trinity Gateway Community Service5
Detalled Statement of Finènelal Actlvltles
Total eXpendI￿re
Net gains on investments
991,736
991,736
836.956
Net expendlture
122.4871
122,4871
12971
Net expendlture before other
galn$lllossesl
Other Galns
122,4871
122,4871
12971
Net movement In funds
122,4871
122,4871
12971
Reconclllatlon of funds:
Total funds brought foiward
527,429
527,429
527,726
Total tunds carrled forward
504,942
504,942
527,429
Page 25