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2025-08-31-accounts

Docusign Envelope ID: 9E722ECE-D7A4-89D9-8318-A0064CA42ED8

Trinity Gateway Community Services

Charity No. 1149050

Company No. 07305352

Trustees' Report and Audited Accounts

31 August 2025

Docusign Envelope ID: 9E722ECE-D7A4-89D9-8318-A0064CA42ED8 Trinity Gateway Community Services

Contents

Pages
Trustees' Annual Report 2 to 8
Auditor's Report 9 to 12
Statement of Financial Activities 13
Summary Income and Expenditure Account 14
Balance Sheet 15
Statement of Cash flows 16
Notes to the Accounts 17 to 26
Detailed Statement of Financial Activities 27 to 28

Page 1

Docusign Envelope ID: 9E722ECE-D7A4-89D9-8318-A0064CA42ED8

Trinity Gateway Community Services

Trustees Annual Report

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the audited financial statements of the charity for the year ended 31 August 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. 07305352

Charity No. 1149050

Registered Office

Unit 8 The Old Railway Spring Garden Lane Gosport PO12 1FQ

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

K. Beazley

S. Gardner

M. Johnson

E. Hawxwell was appointed after the year end but before the approval of the financial statements on 8th September 2025

Key Management Personnel

K Beazley -Chair of Trustees S.Gardner - Managers Team Lead M Johnson - Finance

Auditors

Lewis Brownlee (Chichester) Ltd Appledram Barns Birdham Road

Chichester West Sussex PO20 7EQ

Bankers

Barclays Bank Lloyds Bank 67-69 West Street 20-24 High Street Fareham Gosport PO16 0AW PO12 1DE

Page 2

Docusign Envelope ID: 9E722ECE-D7A4-89D9-8318-A0064CA42ED8

Trinity Gateway Community Services

Trustees Annual Report

OBJECTIVES AND ACTIVITIES

  1. To provide opportunities for children to access quality care and education, including spiritual development and facilities for recreation within the community.

  2. To provide advice and support for families in respect of childcare and early years education.

  3. Provide for all without discrimination, within a safe and secure environment. Gateway is a non-sectarian Early Years charity with a Christian ethos that permeates our approach to children, families, staff and the wider community. These attitudes express through the qualities of love, compassion, respect, righteousness, deep understanding, gratitude, and acceptance of the divine and uniqueness of every human being.

OUR PRINCIPLES AND PHILOSOPHY

The aim of Gateway - is to provide a welcoming, stimulating, safe, and happy home-like atmosphere for children.

Children should be safe and secure at all times.

Each child should have the security and the freedom to develop at his/her own pace. Children's abilities should be identified, respected and encouraged in a developmentally appropriate environment.

A warm secure relationship must exist between the adult and child, which encourages and enables the child to better use the environment, and through play develop knowledge of themselves and their world. They will learn to socialise, develop new skills, make decisions, develop emotionally and start to gain some independence.

All adults working with children should be actively involved in planning programmes of activity in collaboration with children which promotes children's physical, personal, social, emotional and intellectual development.

As far as possible, programmes for young children 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 children are met including their religious persuasion, racial origin and cultural and linguistic background.

All children should be treated equally and with respect. Diversity should be recognised and positively embraced.

Parents, families or carers are children's first educators and role models. Partnership with you is vital for children's development and wellbeing.

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Trinity Gateway Community Services

Trustees Annual Report

OUR PRINCIPLES AND PHILOSOPHY (cont)

An agreed code of confidentiality appropriate to the childcare setting must be adhered to when working with children and families, which establishes clear expectations about the sharing of information whenever there are child protection concerns. Gateway provides nursery and preschool education, plus a Breakfast and Afterschool Club for approximately 250 families in the Gosport Area. At Gateway we follow the Early Years Foundation Stage (EYFS 2021) 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 prime areas cover the knowledge and skills which are the foundations for children's school readiness and future progress, and which are applied and reinforced by the specific areas. Where they have close links with National Curriculum subject areas - particularly literacy and maths - they form an appropriate baseline for the National Curriculum.

There are 17 Early Learning Goals. For each goal we must determine whether children are meeting expected levels, are exceeding them, or are below the expected level, ('emerging').

The seven areas of learning and development and the educational programmes (described below); The early learning goals, which summarise the knowledge, skills and understanding that all young children should have gained by the end of the Reception year; and the assessment requirements (when and how practitioners must assess children's achievements, and when and how they should discuss children's progress with parents and/or carers).

There are seven areas of learning and development that shape the educational programme. All areas of learning and development are important and inter-connected. Three areas are particularly crucial for igniting children's curiosity and enthusiasm for learning, and for building their capacity to learn, form relationships and thrive.

These three areas, the prime areas, are:

  1. Communication and language;

  2. Physical development; and

  3. Personal, social and emotional development

We also support children in four specific areas, through which the three prime areas are strengthened and applied. The specific areas are:

o Literacy;

Finally, we involve activities and experiences for children, as follows.

Communication and language development involves giving children opportunities to experience a rich language environment; to develop their confidence and skills in expressing themselves; and to speak and listen in a range of situations.

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Trinity Gateway Community Services

Trustees Annual Report

OUR PRINCIPLES AND PHILOS0PHY(cont)

Physical development involves providing opportunities for young children to be active and interactive; and to develop their co-ordination, control, and movement. Children must also be helped to understand the importance of physical activity, and to make healthy choices in relation to food.

Personal, social and emotional development involves helping children to develop a positive sense of themselves, and others; to form positive relationships and develop respect for others; to develop social skills and learn how to manage their feelings; to understand appropriate behaviour in groups; and to have confidence in their own abilities.

Literacy development involves encouraging children to link sounds and letters and to begin to read and write. Children must be given access to a wide range of reading materials (books, poems, and other written materials) to ignite their interest.

Mathematics involves providing children with opportunities to develop and improve their skills in counting, understanding and using numbers, calculating simple addition and subtraction problems; and to describe shapes, spaces, and measures .

Understanding the world involves guiding children to make sense of their physical world and their community through opportunities to explore, observe and find out about people, places, technology and the environment.

Expressive arts and design involves enabling children to explore and play with a wide range of media and materials, as well as providing opportunities and encouragement for sharing their thoughts, ideas and feelings through a variety of activities in art, music, movement, dance, role-play, and design and technology.

Consideration is given to both staff and parents undergoing financial pressure. This is reflect in reducing fees, reducing debts of overdue fees and offering free places, with agreement from the Trustees. Gateway has no policy on grant-making or an investment program. All trustees (acting in their capacity as trustees) and volunteers are valued and appreciated and unpaid.

ACHIEVEMENTS AND PERFORMANCE

As of 31st August 2025 Gateway operated four Pre-school settings and an afterschool club in Gosport, catering for over four hundred children.

Every member of staff has been encouraged to go on Advanced Child Protection Policy.

Closer links with local schools continue to be established to enable a smooth transition from Preschool to Infant School.

Parents' evenings are very popular with parents and further a closer working relationship. The overall quality of all Gateway Settings has improved considerably. Staff are happy and there has been very little turnover, bearing in mind Gateway employs 60+ staff.

There has been greater emphasis on embedding practices within each member of staff. There has been more open communication between staff and trustees and staff meetings have become a place 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 with parents and Children has not been adversely affected. Gateway continues to grow in quality. The benefits of working closely with Children's Services and Children's Links have been reflected in safer and more secure practices throughout the settings.

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Docusign Envelope ID: 9E722ECE-D7A4-89D9-8318-A0064CA42ED8 Trinity Gateway Community Services

Trustees Annual Report

FINANCIAL REVIEW

The board of Trustees has established a reserves policy of a minimum of three times the monthly salary costs. The surplus for the current year currently stands at £42,045 (2024: a deficit of £22,487). Under charity law, all capital 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 life. This distorts the normal trading results. If property depreciation was ignored as well as any grant income, the revised figures would be:-

Total unrestricted funds of
Add deprecation on fixed assets created by use of grants for capital
expenditure
Increase (decrease) in reserves for the year based on normal
trading activities		 2025
£
2024
£
35,829
(22,487)
15,309
15,309
51,138
(7,178)

Ongoing Living Wage and Auto-enrolment pension increases in the year, once again, are not matched by funding increases. We continue to actively seek other sources of funding from grant making bodies and the local community.

We have not sought to impose extra charges on our families as we feel this is not helpful for families already struggling financially. Any support we will seek from our families will be via voluntary donations only. 2025 has continued to be challenging, but management information does indicate that Gateway will show a surplus for the year ending 31st August 2026.

We would like to thank Hampshire County Council for making grants to us by way of 'Sustainability Grants' totalling £19,996 in the 2025 year.

Minimum Reserves

Our Minimum Reserve requirement is £210,000, being 3 months’ salary costs.

The ‘free’ Reserves are currently below our target range, indeed there are net current liabilities at 31st August 2025 of £94,508 (2024,£126,720). However, Gateway has access to loan facilities to ensure there will not be any immediate cash flow problems.

Ongoing risks to Gateway

These have reduced over the last 3 years, but we are still dependent on Government funding for 90% of our income, while wages cost represents 75% of each setting operating costs.

All our settings are occupying leasehold sites and the Grange lease was renewed on 1st October 2021.

However, increasing wage costs (living wage and auto enrolment pension costs) together with minimal increases in Government Funding will see the pre-school sector under more pressure in coming years.

Gateway however, as a charity with 4 settings and a good reputation is well placed to deal with these opportunities/challenges. But we will also seek funding via Grant making bodies and donations.

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Docusign Envelope ID: 9E722ECE-D7A4-89D9-8318-A0064CA42ED8

Trinity Gateway Community Services

Trustees Annual Report

PLANS FOR FUTURE PERIODS

Our Plans for future periods continue to be broadly to build up our reserves 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 site. We have been fortunate to have been granted a Childcare Expansion Capital Grant from Hampshire County Council. We will continue to review all our current settings in the light of child needs for each setting and viability (with special reference to wage costs and other operating costs.)

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Charity is Limited by Guarantee by not having share capital and it is governed by Articles of Association

Appointment of Trustees

The first Trustees appointed are individuals that have been appointed as Directors of the Charity by notifying Companies House. Any subsequent Trustees are then appointed by a resolution for the existing Trustees. They will abide by the policies, processes, and procedures for safe recruiting of staff and induction of Trustees.

Organisation structure

The Charity is based in Gosport and consists of, one Pre-school on the Grange Site (Grange Rowner), one Pre-school at St Columba's URC (Elson), one Pre-school at Leesland School (Leesland)and one Pre-school and one Breakfast and Afterschool club based at Brockhurst Primary School (Brockhurst Avery).

The charity is a Company limited by Guarantee with no subsidiaries, there is a Board of Trustees (who are also directors) which has the final say on all decisions. Pay decisions for staff are based on market conditions, while the Living Wage is the benchmark for all entry level staff, irrespective of age.

Day to day operations are overseen by two of the Trustees and the 4 setting managers. Documents and information from the Charity Commission and Companies House relating to the roles and responsibilities of Trustees/Directors are used in the induction and training of Trustees/Directors. The charity has no links with any umbrella group.

Related Parties

Please see note 24 in the accounts with reference to related party transactions.

Public Benefit

As indicated above, the Charity operates pre-schools and a Breakfast and After School Club on the Gosport peninsular. We look after approximately 250 children (the numbers have decreased from 400 in the previous year, as we now have more children with 30 hour funding as opposed to the 15 hour funding in previous years) during term time and provide a safe haven for all children under our care, irrespective of race, religion or gender.

Because of our location on the Gosport peninsular, we are especially concerned for the poor and vulnerable who come to our doors. See “Objectives and Activities”, "Our Principles and Philosophy” and “Achievements and Performance” as outlined further on in the Trustees Annual Report

We have given due consideration to the Charity Commission’s published guidance on the public requirement under the Charity Act 2011 as updated on 16th September 2013.

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Trinity Gateway Community Services

Trustees Annual Report

Statement of trustees' responsibilities in relation to the financial statements

The Trustees (who are also directors of Trinity Gateway Community Services for the purposes of company law) are responsible for preparing the Trustees' annual report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.

Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, for the charitable company for that period. In preparing these financial statements, the trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Statement of disclosure of information to auditor

So far as the trustees are aware, there is no relevant audit information of which the company's auditors are unaware and each trustee has taken all the steps that he or she ought to have taken as a trustee in order to make himself or herself aware of any relevant information and to establish that the company's auditors are aware of that information.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Auditors

The auditors, Lewis Brownlee (Chichester) Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

Signed on behalf of the board

_____ ______ Mr K Beasley Mrs M Johnson Trustee Trustee

Date _____ 29 June 2026 | 10:40 BST

Page 8

Docusign Envelope ID: 9E722ECE-D7A4-89D9-8318-A0064CA42ED8

Trinity Gateway Community Services

Audit Report

Independent Auditor's Report to the Members of Trinity Gateway Community Services

Opinion

We have audited the accounts of Trinity Gateway Community Services (the 'charitable company') for the year ended 31 August 2025 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet, the Statement of Cash Flows and the Notes to the Accounts, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the accounts:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the accounts section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the accounts in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the accounts, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the accounts is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the accounts are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other matters

The prior year accounts and therefore the corresponding figures, being the year ended 31 August 2024, were not audited.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the accounts and our Report of the Independent Auditor’s thereon.

Our opinion on the accounts does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

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Trinity Gateway Community Services

Audit Report

In connection with our audit of the accounts, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the accounts or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the accounts or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based upon the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Directors' Report included within the Report of the Trustees.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Trustees' Responsibilities Statement found in the Trustees' Report, the trustees (who are also the directors of the charitable company for the purpose of company law) are responsible for the preparation of the accounts and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of accounts that are free from material misstatement, whether due to fraud or error.

In preparing the accounts, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

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Docusign Envelope ID: 9E722ECE-D7A4-89D9-8318-A0064CA42ED8

Trinity Gateway Community Services

Audit Report

Auditor's responsibilities for the audit of the accounts

Our objectives are to obtain reasonable assurance about whether the accounts as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these accounts.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might

occur, by:

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

Page 11

Docusign Envelope ID: 9E722ECE-D7A4-89D9-8318-A0064CA42ED8

Trinity Gateway Community Services

Audit Report

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the accounts or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the accounts, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the accounts is located on the Financial Reporting Council’s website at www.frc.org.uk/auditors responsibilities. This description forms part of our auditor’s report.

Use of this report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charity's members as a body, for our audit work, for this report, or for the opinions we have formed.

Sarah Alexander FCCA FCA, (Senior Statutory Auditors) For and on behalf of Lewis Brownlee (Chichester) Ltd Appledram Barns Birdham Road Chichester West Sussex PO20 7EQ

Date _____ 29 June 2026 | 10:56 BST

Page 12

Docusign Envelope ID: 9E722ECE-D7A4-89D9-8318-A0064CA42ED8

Trinity Gateway Community Services Statement of Financial Activities

for the year ended 31 August 2025

Notes
Income and endowments
from:
Charitable activities
4
Other
5
Grants
6
Total
Expenditure on:
Charitable activities
7
Other
8
Total
Net gains on investments
Net income/(expenditure)
9
Transfers between funds
Net income/(expenditure)
before other gains/(losses)
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2025
£
1,092,881
1,887
-		 Restricted
funds
2025
£
-
-

26,212		 Total funds
2025
£
1,092,881
1,887
26,212		 Total funds
2024
£
967,021
2,228
-
969,249
900,363
91,373
991,736
-
(22,487)
-
(22,487)
(22,487)
527,429
504,942
1,094,768
970,555
88,384		 26,212
19,996
-		 1,120,980
990,551
88,384
1,058,939
-		 19,996
-		 1,078,935
-
35,829
-		 6,216
-		 42,045
-
35,829 6,216 42,045
35,829
504,942		 6,216
-		 42,045
504,942
540,771 6,216 546,987

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Docusign Envelope ID: 9E722ECE-D7A4-89D9-8318-A0064CA42ED8 Trinity Gateway Community Services

Summary Income and Expenditure Account

for the year ended 31 August 2025

Income
Gross income for the year
Expenditure
Interest payable
Depreciation and charges for
impairment of fixed assets
Total expenditure for the year
Net income/(expenditure) before tax
for the year
Net income /(expenditure)for the year		 2025
£
1,120,980
1,120,980
1,058,409
1,573
18,953
1,078,935
40,045
40,045		 2024
£
969,249
969,249
969,744
2,601
19,391
991,736
(22,487)
(22,487)

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Docusign Envelope ID: 9E722ECE-D7A4-89D9-8318-A0064CA42ED8 Trinity Gateway Community Services

Balance Sheet

at 31 August 2025

Company No.
07305352
Notes
2025
£
Fixed assets
Tangible assets
14
644,026
644,026
Current assets
Debtors
15
4,712
Cash at bank and in hand
11,099
15,811
Creditors:Amount falling due within one year
16
(110,319)
Net current liabilities
(94,508)
Total assets less current liabilities
549,518
Creditors:Amounts falling due after more than one year
18
(2,531)
Net assets excluding pension asset or liability
546,987
Total net assets
546,987
The funds of the charity
Restricted funds
Restricted income funds
19
6,216
Unrestricted funds
General funds
19
540,771
Total funds
546,987		 2024
£
656,065
656,065
8,718
7,619
16,337
(143,057)
(126,720)
529,345
(24,403)
504,942
504,942
-
504,942
504,942

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

29 June 2026 | 10:40 BST

Approved by the board on ______ and signed on its behalf by:

_____ ______
Mr K Beasley Mrs M Johnson
Trustee Trustee

Company No. 07305352

Charity No. 11490540

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Docusign Envelope ID: 9E722ECE-D7A4-89D9-8318-A0064CA42ED8 Trinity Gateway Community Services Statement of Cash flows

for the year ended 31 August 2025

Cash flows from operating activities
Net income/(expenditure) per Statement of Financial Activities
Adjustments for:
Depreciation of property, plant and equipment
Loan interest paid
Decrease/(Increase) in trade and other receivables
(Decrease)/Increase in trade and other payables
Net cash provided by operating activities
Cash flows from investing activities
Payments for property, plant and equipment
Net cash (used in)/from investing activities
Cash flows from financing activities
Repayment of borrowings
Loan interest paid
Net cash used in financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Components of cash and cash equivalents
Cash and bank balances
Bank overdrafts		 2025
£
42,045
18,953
1,877
4,006
(7,119)
56,008
(6,914)
(6,914)
(20,068)
(1,877)
(21,945)
30,903
(38,662)
(7,759)
11,099
(18,858)
(7,759)		 2024
£
(22,487)
19,391
2,601
(544)
17,914
11,673
(1,364)
(1,364)
(6,329)
(2,601)
(32,343)
6,581
(45,243)
(38,662)
7,619
(46,281)
(38,662)

Page 16

Docusign Envelope ID: 9E722ECE-D7A4-89D9-8318-A0064CA42ED8

Trinity Gateway Community Services

Notes to the Accounts

for the year ended 31 August 2025

Basis of preparation

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest pound

Change in basis of accounting or to previous 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 accounts for previous years.

Fund accounting

Unrestricted funds Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Restricted Funds Restricted funds are funds of the charity restricted for specific services or projects being undertaken by the charity. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each material restricted fund is set out in the notes to the financial statements Income Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability. Income from grants Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, are recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA.

Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income. Donated services These are only included in income (with an equivalent amount in expenditure) 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 This is included in the accounts when receivable.

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Docusign Envelope ID: 9E722ECE-D7A4-89D9-8318-A0064CA42ED8

Trinity Gateway Community Services

Notes to the Accounts

Expenditure

Expenditure is recognised on an accruals basis. Expenditure includes any VAT which Recognition of cannot be fully recovered, and is reported as part of the expenditure to which it expenditure relates.

These comprise the costs associated with attracting voluntary income, fundraising Expenditure on trading costs and investment management costs. raising funds These comprise the costs incurred by the Charity in the delivery of its activities and Expenditure on services in the furtherance of its objects, including the making of grants and charitable activities governance costs.

Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.

Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Leasehold property 2% Straight Line Plant & Machinery 10-33% Straight Line Fixtures and Fittings 25 - 33% Straight Line

Leasehold property improvements

Leasehold property improvements are measured at cost and depreciated in line with its estimated useful life.

Trade and other debtors

Trade and other debtors are recognised 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 equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. 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.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

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Docusign Envelope ID: 9E722ECE-D7A4-89D9-8318-A0064CA42ED8 Trinity Gateway Community Services

Notes to the Accounts

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease. Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases. Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated 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 received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Basic financial instruents

The charitable company only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

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Docusign Envelope ID: 9E722ECE-D7A4-89D9-8318-A0064CA42ED8 Trinity Gateway Community Services

Notes to the Accounts

3
Statement of Financial Activities - prior year
Income and endowments from:
Charitable activities
Other
Total
Expenditure on:
Charitable activities
Other
Total
Net income
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
4
Income from charitable activities
Early Years Funding
Grants - for resources
Fees
Miscellaneous
5
Other income
Fund raising income		 Unrestricted
£
925,511
67,965
98,682
723
1,092,881
Unrestricted
£
1,887
1,887		 Unrestricted
funds
2024
£
967,021
2,228
969,249
969,744
21,992
991,736
(22,487)
(22,487)
-
(22,487)
527,429
504,942
Total
2025
£
925,511
67,965
98,682
723
1,092,881
Total
2025
£
1,887
1,887		 Total funds
2024
£
967,021
2,228
969,249
969,744
21,992
991,736
(22,487)
(22,487)
-
(22,487)
527,429
504,942
Total
2024
£
787,890
76,101
102,144
886
967,021
Total
2024
£
2,228
2,228

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Docusign Envelope ID: 9E722ECE-D7A4-89D9-8318-A0064CA42ED8

Trinity Gateway Community Services

Notes to the Accounts

6 Grants

Capital Expenditure grants Unrestricted
£
-
-		 Restricted
£
26,212
26,212		 Total
2025
£
26,212
26,212		 Total
2024
£
-
-

The income from grants received was £26,212 in the year (2024: £nil). £19,996 of this related to the sustainability grant which was used for the provision of charitable activities in the year. £6,216 was the first payment received in relation to a Childcare expansion grant which will be spent building a new Under 2 year unit at our Leesland setting to increase their capacity for that age group.

7 Expenditure on charitable activities

7
Expenditure on charitable activities
Expenditure on charitable
activities
Early Years Funding
Governance costs
8
Other expenditure
Bank loan and overdraft
interest payable
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
9
Net income/(expenditure) before transfers
This is stated after charging:
Depreciation of owned fixed assets
10Trustees remuneration and benefits		 Unrestricted
£
960,655
9,900
970,555		 Restricted
£
19,996
-
19,996
Unrestricted
£
1,573
18,953
53,092
14,766
88,384
2025
£
18,953		 Total
2025
£
980,651
9,900
990,551
Total
2025
£
1,573
18,953
53,092
14,766
88,384		 Total
2024
£
899,078
1,285
900,363
Total
2024
£
2,601
19,391
54,852
14,529
91,373
2024
£
19,391

One trustee was employed by the charity during the year ended 31 August 2025 and the year ended 31 August 2024. Details are given under note 24 to the financial statements.

11 Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2025.

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Docusign Envelope ID: 9E722ECE-D7A4-89D9-8318-A0064CA42ED8 Trinity Gateway Community Services

Notes to the Accounts

12 Staff Costs

Staff costs were as follows:-

Wages and salaries
Social Security Costs
Pensions		 2025
£
821,083
37,653
14,702
873,438		 2024
£
751,385
28,900
12,278
792,563

The Charity considers its key management personnel to be the team leader and the management accountant. Total remuneration paid to key management personnel in the period was £51,302 (2024: £49,659).

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

13 Staff costs

The average monthly number of full time equivalent employees during the year was as follows:

Preschool Staff
Admin Staff		 2025
Number
52
4
56		 2024
Number
52
4
56

The company runs a defined contribution pension scheme.

14 Tangible fixed assets

Cost or revaluation
At 1 September 2024
Additions
At 31 August 2025
Depreciation and impairment
At 1 September 2024
Depreciation charge
Total
Net book value
At 31 August 2025
At 31 August 2024		 Land and
buildings
£
767,234
6,216
773,450
122,459
15,309
137,768
635,682
644,775		 Plant &
Machinery
£
75,431
-
75,431
65,322
3,370
68,692
6,739
10,109		 Fixtures &
Fittings
£
23,511
698
24,209
22,330
274
22,604
1,605
1,181		 Total
£
866,176
6,914
873,090
210,111
18,953
229,064
644,026
656,065

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Docusign Envelope ID: 9E722ECE-D7A4-89D9-8318-A0064CA42ED8 Trinity Gateway Community Services

Notes to the Accounts

15 Debtors

2025
£
Trade debtors
439
Other debtors
-
Prepayments and accrued income
4,273
4,712
16Creditors:
amounts falling due within one year
2025
£
Bank loans and overdrafts
28,900
Other loans
45,601
Trade creditors
5,952
Other taxes and social security
12,104
Other creditors
3,150
Accruals
11,917
Deferred income
2,695
110,319
17Deferred Income
Movement of the deferred income shown in Creditors: amounts falling due within one year
2025
£
At 1 September
4,135
Released in current year
2,695
Deferred in current year
(4,135)
At 31 August
2,695
18Creditors:
amounts falling due after more than one year
2025
£
Bank loans and overdrafts
2,531
Other loans
-
2,531		 2024
£
1,546
2,845
4,327
8,718
2024
£
56,281
43,839
16,606
16,349
2,934
2,913
4,135
143,057
2024
£
2,910
4,135
(2,910)
4,135
2024
£
7,500
16,903
24,403

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Docusign Envelope ID: 9E722ECE-D7A4-89D9-8318-A0064CA42ED8

Trinity Gateway Community Services

Notes to the Accounts

19 Movement in funds

Restricted funds:
Restricted income funds:
Sustainability grant
Childcare expansion capital
grant
Total
Unrestricted funds:
General funds
Total funds		 At 1
September
2024
-
-
-
504,942
504,942		 Incoming
resources
including
other
gains/losses
£
19,996
6,216
26,212
1,094,768
1,120,980		 Resources
expended
£
(19,996)
-
(19,996)
(1,058,939)

(1,078,935)		 At 31
August
2025
£
-
6,216
6,216
540,771
546,987

Purposes and restrictions in relation to the funds: Restricted funds:

Sustainability grant Childcare expansion capital grant

20 Funds

Sustainability grant

During the year the charity received total grants of £19,996 from Hampshire County Council relating to Services for young children sustainability grants. The grants were used in full during the year and spent on charitable activities. The grant is included as a restricted fund in accordance with the grant agreements.

Childcare expansion capital grant

During the year the charity was awarded a Childcare Expansion Capital Grant of £240,000 from Hampshire County Council. A payment of £6,216 was received in the year in respect of the costs incurred by the project.

21 Analysis of net assets between funds

Fixed assets
Net current assets
Creditors due in more than one year and
provisions		 Unrestricted
funds
£
637,810
(94,508)
(2,531)
540,771		 Restricted
funds
£
6,216
-
-
6,216		 Total
£
644,026
(94,508)
(2,531)

546,987

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Docusign Envelope ID: 9E722ECE-D7A4-89D9-8318-A0064CA42ED8

Trinity Gateway Community Services

Notes to the Accounts

22 Reconciliation of net debt

Reconciliation of net debt
Cash and cash equivalents
Bank overdrafts
Borrowings
Bank loans
Net debt		 At 1
September
2024
£
7,619
(45,701)
(38,082)
(60,742)
(17,500)
(78,242)
(116,324)		 Cash flows
£
3,480
27,398
30,878
15,141
4,927
20,068
50,946		 At 31
August
2025
£
11,099
(18,303)
(7,204)
(45,601)
(12,573)
(58,174)
(65,378)

23 Commitments

Operating lease commitments

Annual commitments under non-cancellable operating leases are as follows:

Operating leases with expiry date:
Within one year
In the second to fifth years inclusive
Over five years
Pension commitments
The pension cost charge to the company
amounted to:
Unpaid contributions due to the fund are
included in other creditors and amounted to:		 2025
Land and
buildings
£
19,968
79,872
197,174
297,014		 2025
Other
£
10,107
31,849
-
41,956
2025
£
14,702
3,150		 2024
Land and
buildings
£
19,968
79,872
217,142
316,982		 2024
Other
£
-
-
-
-
2024
£
12,278
2,934

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Docusign Envelope ID: 9E722ECE-D7A4-89D9-8318-A0064CA42ED8

Trinity Gateway Community Services

Notes to the Accounts

24 Related party disclosures

Controlling party

The company is limited by guarantee and has no share capital; thus no single party controls the company.

At the end of the year Mr K Beazley, a Trustee, had a total amount outstanding on the loans made to the charity of £30,000 (2024: £30,000) The loan is interest free with no fixed term for repayment. During the year Mrs. S Gardner a Trustee, was paid £38,356 (2024: £35,305) as a member of staff and Mrs. M Johnson, a Trustee, invoiced the Charity £12,516 (2024 £14,264) for management accounting services and expenses incurred on behalf of the charity. The authority under which these payments were made are the Memorandum and Articles of Association. Ms. E Hawxwell, a Trustee appointed after the year end, was paid £25,830 as a member of staff. At the end of the year, a close family member of the chair of trustees, Kim Beazley, had a total amount outstanding on the loans made to the charity of £15,601 (2024: £30,742)

25 Key Judgements and Assumption

There have been no specific judgements, apart from those involving estimations, that management has made in the process of applying the entity's accounting policies, which would significantly impact the financial statements.

There are no key assumptions made concerning the future, and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

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Docusign Envelope ID: 9E722ECE-D7A4-89D9-8318-A0064CA42ED8

Trinity Gateway Community Services

Detailed Statement of Financial Activities

for the year ended 31 August 2025

Income and endowments from:
Charitable activities
Early Years Funding
Grants - for resources
Fees
Miscellaneous
Other
Fund Raising Income
Capital Grants
Total income and endowments
Expenditure on:
Charitable activities
Early Years Funding
Governance costs
Total of expenditure on charitable
activities
Other expenditure
Bank loan and overdraft interest
payable		 Unrestricte
d funds
2025
£
925,511
67,965
98,682
723
1,092,881
1,887
-
1,887
1,094,768
960,655
960,655
1,573
1,573
15,309
3,370
274
-
2,325
12,498
11,679
9,900
9,900
970,555		 Restricted
funds
2025
£
-
-
-
-
-
-
26,212
26,212
26,212
19,996
19,996
-
-
-
-
-
-
-
-
-
-
-
19,996		 Total funds
2025
£
925,511
67,965
98,682
723
1,092,881
1,887
26,212
28,099
1,120,980
980,651
980,651
1,573
1,573
15,309
3,370
274
-
2,325
12,498
11,679
9,900
9,900
990,551		 Total funds
2024
£
787,890
76,101
102,144
886
967,021
2,228
-
2,228
969,249
899,078
899,078
1,285
1,285
2,601
900,363
General administrative costs,
including depreciation and
amortisation
Depreciation of land and
buildings
Depreciation of Plant &
Machinery
Depreciation of -
Depreciation of Fixtures and
Fittings
Bank charges
Equipment leasing and hire
charges
General insurances		 2,601
15,309
3,370
712
-
2,808
6,789
8,119

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Docusign Envelope ID: 9E722ECE-D7A4-89D9-8318-A0064CA42ED8 Trinity Gateway Community Services

Detailed Statement of Financial Activities

Postage and couriers
Software, IT support and related
costs
Stationery and printing
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Accountancy and bookkeeping
Consultancy fees
Other legal and professional
costs
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net income/(expenditure)
Net income/(expenditure) before
other gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 22
18,689
718
-
7,161
72,045
12,516
1,029
1,221
14,766
88,384
1,058,939
-
-
35,829
504,942
540,771
35,829
35,829		 -
-
-
-
-
-
-
-
-
-
-
19,996
-
-
6,216
-
6,216
6,216
6,216		 22
18,689
718
-
7,161
72,045
12,516
1,029
1,221
14,766
88,384
1,078,935
-
-
42,045
504,942
546,987
42,045
42,045		 13
19,607
548
3,685
13,283
74,243
14,264
-
265
14,529
91,373
991,736
-
(22,487)
-
(22,487)
(22,487)
527,429
504,942

Page 28