COMPANY REGISTRATION NUMBER:
CHARITY REGISTRATION NUMBER: 1151950
Heaven Gate Centre
Company Limited by Guarantee
Unaudited Financial Statements
31 May 2024
AN
Chartered Certified Accountants
472A BEARWOOD ROAD
SMETHWICK
WEST MIDLANDS
ENGLAND
B66 4HA

Heaven Gate Centre
Company Limited by Guarantee
Flnanclal Statements
Year ended 31 May 2024
Page
Trustees, annual report (incorporating the director's report)
Independent examinerfs report to the trustees
Statement of financial activities (including income and
expenditure account)
Statement of financial position
10
11
Statement of cash flows
12
Notes to the financial statements
13
The following pages do not form part of the financial statements
Detailed statement of financial activities
21
Notes to the detailed statement of financial activities
22
Godfrey Massa

Heaven Gate Centre
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report)
Year ended 31 May 2024
The trustees, who are also the directors for the purposes of company law, present their report and the
unaudited financial statements of the charity for the year ended 31 May 2024.
Reference and admlnlstrative details
Reglstared charity name
Heaven Gate Centre
Charity reglstration number
1151950
Company reglstration number
Prlnclpal offlce and reglstered 47 Lower Tower Street
offlce
New Town
Birmingham
West Midlands
B19 3NH
United Kingdom
The trusta08
MS VK KOKONGANDO
MR B LUMBU
Mr B. Daya
Mr J. Nkiese
Company secrotary
Mr Jean Nkiese
Independent examlnar
GM ACCOUNTANCY
472A BEARWOOD ROAD
SMETHVVICK
WEST MIDLANDS
ENGLAND
B66 4HA
Godfrey Massa

Heaven Gate Centre
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (Continued)
Year ended 31 May 2024
Structure. governance and management
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated
charity.
The Heaven Gale Centre is a registered charity. The charity was registered on 9th May 2013. The
Heaven Gate Centre was established under a Memorandum and Articles of Association (Constitution)
which established the objects and powers of the charitable organisation and is governed under its
Articles of Association. Under the requirements of the Memorandum and Articles of Association,
members of the Management Committee are elected to serve for a period of three years after which
they must be re-elected at the next Annual General Meeting. The Heaven Gate Centre is run by a
Management Committee made of four elected members. The charity has also benefited from the great
contribution of 18 volunteers who have given their free time to help our clients. 4 Iruslees have been
appointed to manage the assets of the charity,
Objectlves and actlvltles
Objectives and aims
The charills objects ('the objects,) are
To further th8 following exclusively charitable purposes for the public benefit:
1 .The promotion of social inclusion
by working with people who are socially excluded on
the grounds of their ethnic origin, religion, belief or creed (in particular, members of the public who are
of African origin)
or are economically disadvantaged to relieve the needs of such people
and assist them to integrate into soclely,.
2. The advancement of religion including the promotlon of religious harmony and religious education,.
3, The relief of sickness and the preservation and protection
of good health.,
4. The promotion of racial harmony.
Godfrey Massa

Heaven Gate Centre
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 May 2024
Objectlves and actlvlti6S (¢ontlnuodJ
Public benefit
The neighbourhood where we are based is the Ladywood Ward in Birmingham, West Midlands. The
neighbourhood is characterised by a relatively young and diverse population, and suffers from multiple
deprivation. In order to demonstrate the public benefit achieved by our charity, we hereby present the
services and activities delivered during the year ended on 31 st May 2016.
Our weekly Homework Club has run for the sixth consecutive year as it started in 2012. Concentrating
on helping children with Key Stages 1,2 & 3 English, Maths, Science and Design technology. This year,
due to limited funding, We were able to meet saturdays only from 12 to 5pm every saturdays and
sundaysat 47 Lower Street. More than 40 children aged 3 to 16 have been supported, most of them
have benefited from tutorial and one-to-one support. This scheme has initially been funded by BBC
Children in Needs at its second year and the Heart of England Foundation. since the funding got
finished and considering the impact of these activities, Heaven Gate Centre was running the activities
with its members contributions without any external financial support. Children and young people
involved are appreciating and have reported a good improvement in numeracy and we are still working
very hard, with the input of our volunteers and parents, to raise children and young people aspirations.
These activities were supervised by Baley Daya and Mike Takasongo. Heaven Gate Centre provided
some extra supports to our kids and to give slate school pupils the same opportunities as those in the
private sector. Many of our volunteers were divided in four groups depending on the attendance of
children. One group was using the computers, doing their work online like Mymaths and other
assignments when they needed to use internet and printers. A second group was in a different area of
our main hall where the tutors could use the white board to explain some skills needed for the children
to do their required work. This was done in small groups of children of the same level or year groups.
the third group was in a different setting upstairs where they were doing some lable tennis and thelr
school games. children in here were especially those who have done some work and needed some
sort of rewards of lime play. The fourth group was more of a one to one assistance with special work
and needs. The learning mentors acting as positive role models and motivators throughout the
activities were using our facilities of computerslprinterslinternetrrv to advise the children on issues
affecting our societies like antisocial behaviour, gangs culture, healthy living and drug awareness. The
children enjoyed a good time with us.
We were glad to receive a grant from Andrews charitable trust to help running some sessions of bible
study with some young people. Also, some small donations we received from the W.E.D, Bewley and
Lillie C Johnson Charitable trusts helped enormously to run some of these activities. Our children
through our talks and befriending, developed this desire of spending their time more and more in
Heaven Gate Centre than going to parks or in streets. They were excited to come and spend quality
time with us. They developed some maturity of doing what is good at home, in schools and everywhere
they find themselves. The antisocial behaviour and side effects of alcohol and cigarettes were all
demonstrated lo them and most of them have started to behave sensibly at home and in public places.
Cases of some children who were excluded from their schools and sent to a referral unil because of
very poor behaviour were not seen this year.
We still have the sport facilities of tennis table we had purchased two years ago. These activities were
supervised by Mike and Toussaint Kisimba wilh the support of some of our volunteers. This year, due
to limited income from our members contributions, we were not able to continue getting foods from
Fareshare. We didn't manage to keep our food bank up and running on sundays as we used lo. We
will try our best to reinstate this in the next year as it was very helpful to many of our participants.
Godfrey Massa

Heaven Gate Centre
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 May 2024
Objectlves and activitles (contlnued)
Public benefit
Our members also contributed lo keep running our children activities of arts & crafts. These activities
were supervised by Perpetue Moukembi.
Our Befriending service is intended to break loneliness and isolatlon and then invites people to get lo
knaw each other and make friends. Thus we come together, share hot foods and enjoy lols of funs,
relax and socialize. The befriending activities were supervised by Serge and Toussainl. Our Outreach
activities provided one-to-one support lo vulnerable people or families in needs. We have provided
support to people from our community with information, advice, employment related issues (including
CV preparation, job search, signposting, covering letter writing and filling job application forms),
provision of references for employment, support for finding a training course, a volunteering
opportunity, university and higher education course.
In all, this year has been much harder for us as we did not secure any good amounl of external
funding. We had to manage lo keep our current activities alive and do our best 10 Serve the community
with its increased n8eds and clients and al the same time, look after our premises with all its repairs.
all that, thanks to our members contributions and their giflaid. We managed with these contributions in
improving our premises conditions by doing some building and repairing works
Strateglc report
The following sections for achievements and performance and flnancial review form the strategic
report of the charlty.
Godfrey Massa

Heaven Gate Centre
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 May 2024
Achlevements and performance
Heaven Gate Centre is a registered charity. The neighbourhood wherewe are based is the Ladywood
Ward in Birmingham, West Midlands. Theneighbourhood
characlerised
by
relatively
young
and
multiple deprivation. In order to demonstratelhe
public
benefit
achieved
by
our
charity,
we
hereby
theservices
present
and
activities
delivered during
the
ended
year
on
31st May2020.It is worth noting that this year has been a very challenging year
due tothe eruption of the corona virus pandemic from around September 2019.we started the year
really well and had everything planned for deliveringgreat aclivities
members
of community but saw all our efforts,plans and schedules suspended and others
cancelled because of thiscovid-19 pandemic. Our activity centre was shut down for almost fourgood
months to obey the government guidelines of fighting against thespread of the virus. Because
everything was lockdown and everybodyhad
to
be
isolated,
indoors,
stay
our
activities
planned
had
becancelled.
Before
the
outbreak
of
the
pandemic,
we
to
organise
managed
fewactivities with our young people, women, families and other
individuals. Those activities organised during this currenl year are also evidenced inour social media
accounts of Facebook.We organised a big event with young people where many, more than200 young
people took part. We focused on issues that we believe affecldifferent areas of their lives. Before
the
schools
closed
because
of
corona
virus
lockdown,
wemanaged
without
any
external
to
run
our
yearly
Homework
Clubsupporting children in Key Stages 1, 2 & 3 English,
Maths and science.we were open to various young people from 12 to 5pm every Salurdaysonly
for
maths
andlor
English
and
olher
lifestyle
healthy
Sunday
sessions.Because of a lack of funding, we could not run it in week days. Our
activities
were
mainly
focussing
for
activities
onfaith activities at 47 Lower Street from 2pm.
and more have been supported, most of them have benefitedfrom
and
especially
one-to-one
support.
Sessions
issuesaffecting our societies like antisocial behaviour, gang's culture, healthyliving
and
drug
awarenes3
were
also
addressed
through
some
ofweekend aclivilies. The antisocial behaviour and side effects of alcoholand cigarettes
were all demonsiraled to them and most of them havestarted lo behave sensibly at home and in public
places. We contributed in showing them the right way of living, behave and respect of every onewe
meet and speak to.The feedback from Children and young people involved was always verypositive.
There was report of a good improvement in various subjectsand their attendance. Things around this
area were going really well andmany
young
people
were
interested
getting
even
though
we
did
notsecure any external funding at
the lime. They were excited lo come andspend quality time with us. They developed some maturity of
doing whatis good at home, in schools and everywhere they find themselves. Thedonations
we
were
collecting
from
our
members
were
so
useful
insecuring
the
support
some
volunteers
meeting
their
transportexpenses. We were keen to raise children and
young people aspiralionsand we were managing quite well until the pandemic erupted and
shuleverything down. With hope that things will be returning back to somenormality and schools will be
able to open as as before, we will be preparedlo run more of these activities with hope as well to
secure some funding.Another conference was organised for women to help empower themand our
Sports activities for young people and adults mainly table tenniswere
successful
before
Ihe
outbreak.
Our
enjoyed
theactivities.
Since
outbreak.
to our
lo
tutorial
on
participants
our
the
Godfrey Massa

Heaven Gate Centre
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (contlnued)
Year ended 31 May 2024
activities
were
counselling
many
We
someresilient
funds
England
support
our
elderly
andpeople
shopping
to
assist
them
coping
time of corona virus. Since there were long queues in shopsand
were
getting
finished,
we
supported
them
doingshopping
of
those
necessities
for
them
and
drop
them
at
their
doorsteps. Toussainl, John and Serge did a fantastic
job in leading theseactivities. Since outreach activities could
vldeo calling and meetings of how they can keep themselves safedurlng
this
pandemic
period.
We
have
always
provided
support
topeople from our community wlth information, advlce, employment relaledissues (including CV
preparation, job search, signposting, covering letlerwriting
and
job
application
forms),
provision
references
foremployment,
s upport
for
finding
training
course,
volunteeringopporlunity, university and hlgher education course. Some of
communitymembers acting as volunteers were 08S checked and managed lo gain experience which
led them to secure some jobs during Ihls challengingyear
more
online
need.
from
encouraging,supporting,
managed
to
secure
foundation
to
i51ness
with
with
during
necessities
by
of
Flnanclal r.evl•w
The trustees have a duty to identify and revlew the risks to which the charlty is exposed and to ensure
appropriate controls are in place to provide reasonable assurance against fraud and error.
Godfrey Massa

Heaven Gate Centre
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continugd)
Year ended 31 May 2024
Plans for future periods
With hope that the pandemic outbreak will be over, Heaven Gale Centreplans to enter this New Year
with positivity and optimism. We know thatthere will be many needs from our young people who
missed months oftheir studies, so we will organise more
homework
club
to
help
themcatch up. We will also focus on delivering high qualily services for thesake
of its beneficiaries and meeting its objects. We plan to invest moreinlo helping our people in
the community, especially our young people inlhe
areas
that
struggle
life,
Helping
asylum
seekers
andrefugees
easily
integrate
in
the
society,
training
volunteersespecially with regard to safeguarding children, health and
safely, firstaid
etc.
We
also
plan
to
develop
our
current
service
delivery
and number of beneficiaries. Wewill
sustainable
activities
designed
to
With regards to the current economic climate, theHeaven Gate Centre will closely work with funders
and al the same timethink
to
develop
some
activities
which
can
generate
some
kind
ofrevenue in order to
activities
and reduce the level of ourdependency on funders
they
our
to
more
make
sure
to
provide
sustain our
The Management Committee of the HEAVEN GATE CENTRE would liketo thank all our members of
their contributions, our funders of this yearfor the financial support for the delivery our activities and
services. Wealso thank our volunteers who have been working very hard in order tomeet our aims
especially where the organisation is based. In terms ofthe profile and governance of our organisalion.
we are pleased lo saythat Heaven Gale Centre has improved and is still growing. Despite thepandemic
outbreak, we we are very confident that things will still be movingto
the
right
direction.
We
have
expanded
our
openness
to
otherorganisations and the feedbacks we receive from the service users
arestill positively encouraging
Godfrey Massa

Heaven Gate Centre
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (contlnued)
Yearended 31 May 2024
The trustees, annual report and the strategic report were approved on
on behalf of the board of Iruslees by..
and signed
Signed on behalf of the Management Committee
Baley Daya
Jean Nkiese
Chair General Secretary
HEAVEN GATE CENTRE
Report of the Truste8S
for the Year Ended 31 May 2018
Approved by order of the board of trustees on
and signed on its behalf by:
MrB DAYA
Trustee
Godfrey Massa

Heaven Gate Centre
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Heaven Gate Centre
Year ended 31 May 2024
I report to the truslees on my examination of the financial statements of Heaven Gate Centre ('the
charity,) for the year ended 31 May 2024.
Responsibilities and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are
responsible for the preparation of the financial statements in accordance with the requiremenls of the
Companies Act 20061'the 2006 Act'l.
Having satisfied myself that the accounts of the company are not required to be audited under Part 16
of the 2006 Act and are eligible for independenl examination, I report in respect of my examination of
the charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act,). In
carrying out my examination I have followed the Directions given by the Charity Commission under
section 145{5)Ib) of the 2011 Act.
Independent examlnor's statement
I have completed my examination. I confirm that no matters have come to my attention in connection
with the examination giving me cause to believe..
accounting records were not kept in respect of the charity as required by section 386 of the
2006 Act., or
the financial statements do not accord with those records., or
the financial statements do not comply with the accounting requirements of section 396 of
the 2006 Act other than any requirement that the accounts give a 'lrue and fair, view which is
not a matter considered as part of an independent examination,. or
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
charities applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 102}.
I have no concerns and have come across no other matters in connection wilh the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
Independent Examiner
472A BEARWOOD ROAD
SMETHWICK
WEST MIDLANDS
ENGLAND
B66 4HA
Godfrey Massa

Heaven Gate Centre
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 May 2024
2024
Reslricled
funds Total funds Total funds
2023
Unrestricted
funds
Noto
Income and endowments
Donations and legacies
Investment income
59,392
164
4,980
64,372
164
94,733
16
Total Income
59,558
4,980
64,536
94,749
Expenditure
Expenditure on charitable activities
Total axpandlture
62,425
62,425
1,681
64,107
64,107
75,617
1,681
75,617
Net Incoma and net movement In funds
(2,8691
3,299
429
19,132
Re¢on¢lliatlon of funds
Total funds brought forward
Total funds carrled fonward
51,234
48,365
51,234
51,664
32,102
51,234
3,299
The statement of flnancial activities includes all gains and10sses recognised in the year.
All Income and expenditure derlve from continuing activities.
The notes on pages 13 to 19 form part of these financial statements.
Godfrey Massa
10

Heaven Gate Centre
Company Limited by Guarantee
Statement of Financial Position
31 May 2024
2024
2023
Note
Fixed assets
Tangible fixed assets
11
33,875
30,576
Current assets
Debtors
Cash at bank and in hand
12
1,765
18,893
17,788
17,788
20,658
Net current assets
17,788
20,658
Total assats lass current Ilabllltles
51,663
51,234
Funds of the charlty
Restricted funds
Unrestricted funds
3,299
48,365
51,234
51,234
Total charity funds
13
51,664
For the year ending 31 May 2024 the charity was entitled to exemption from audit under section 477 of
the Companies Act 2006 relating to small companies.
Directors, responsibilities..
The members have not required the company to obtain an audit of its financial statements for the
year in question in accordance with section 476.
The directors acknowledge their responsibilities for Complying with the requirements of the Act
with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to
companies subject to the small companies, regime.
These financial statements were approved by the board of trustees and authorised for issue on 5
September 2019, and are signed on behalf of the board by..
Mr B. Daya
Trus
Lli124
The notes on pages 13 to 19 form part of these financial statements.
Godfrey Massa
11

Heaven Gate Centre
Company Limited by Guarantee
Statement of Cash Flows
Year ended 31 May 2024
2024
2023
Cash flows from operatlng actlvltles
Net income
429
19,132
Adjustments for..
Other interest receivable and slmilar income
{164)
(16)
Changes in..
Trade and other debtors
Trade and other creditors
1,765
(911)
18,205
Cash generated from operations
2,030
Interest received
164
16
Net cash from operating activities
2,194
18,221
Cash flows from Investlng actlvltles
Purchase of tangible assets
Net cash used in Investing activities
(3,299)
<3,299)
Net (decrease)Ilncraasa In cash and cash equivalent8
Cash and cash equlvalants at beginnlng of year
Cash and ¢ash equlvalents at end of year
(1,105)
18,893
17,788
18,221
672
18,893
The notes on pages 13 to 19 form part of these financlal statements.
Godfrey Massa
12

Heaven Gate Centre
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 May 2024
General Information
The charity is a public benefit entity and a private company limited by guarantee, registered in
England and Wales and a registered charity in England and Wales. The address of the registered
office is 47 Lower Tower Street. New Town, Birmingham, West Midlands, B19 3NH. United
Kingdom.
Statement of compllanca
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the 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 1021 (Charities
SORP (FRS 102)) and the Companies Act 2006.
Accounting pollcles
Basis of preparatlon
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial statements are prepared in slerling, which is the functional currency of the entity.
Golng concern
There are no material uncertainlies about the charity's ability to continue.
Fund accountlng
Unreslricled funds are available for use al the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
through the terms of an appeal, and fall into one of two sub-classes.. restricted income funds or
endowment funds.
Godfrey Massa
13

Heaven Gate Centre
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 May 2024
Accountlng pollcSes (contlnued)
Incomlng resources
All incoming resources are included in the slalement of financial activities when entitlement has
passed to the charity., il is probable that the economic benefits associated with the transaction will
flow to the charity and the amount can be reliably measured. The following specific policies are
applied to particular categories of income..
income from donations or grants is recognised when there is evidence of entitlement to th8
gift, receipt is probable and ils amount can be measured reliably.
legacy income Is recognised when receipt is probable and entitlement Is established.
income from donated goods is measured al the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services ar@ recognised in the accounts
when received if the value can be reliably measured. No amounts are included for the
contribution of general volunteers.
Income from contracts for the supply of services is recognised wlth the delivery of the
contracted service. This is classified as unrestricted funds unless there Is a contractual
requirement for it to be spent on a particular purpose and returned if unspent, in which case
It may be regarded as restrlcted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. ExpendilLtre includes any
VAT which cannot be fully recovered, and is classified under headings of the statement of
flnancial activities to which it relates..
expenditure on raising funds includes the costs of all fundraising activities, events, non-
charitable trading activities, and the sale of donated goods.
expenditure on charitable activlties includes all costs incurred by a charily In undertaking
activities that further its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating lo the governance of the charity apportioned lo charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor parl of its expendilura on charitable activities.
All cosls are allocated to expenditure categories reflecting the use of the resource. Direct costs
allributable to a single activity are allocated directly to that activity. Shared costs are apportioned
between the activities they contribute lo on a reasonable, justifiable and consistent basis.
Tanglble assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any
accumulated depreciation and impairment losses. Any tangible assets carried at revalued
amounts are recorded at the fair value al the dale of revaluation less any subsequent
accumulated depreciation and subsequent accumulated impairment losses.
Godfrey Massa
14

Heaven Gate Centre
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 May 2024
Accounting policies (contlnued)
Tanglble assets {contlnued)
An increase in the carrying amount of an assel as a result of a revaluation, is recognised in other
recognised gains and losses, unless il reverses a charge for impairment that has previously been
recognised as expenditure within the statement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other recognised gains and losses,
except to which it offsets any previous revaluation gain, in which case the loss is shown within
other recognised gains and losses on the statement of financial activities.
Dopreclatlon
Depreciation is calculated so as lo write off the cost or valuation of an assel. less its residual
value, over the useful economic life of that asset as follows..
Impalrment of flxed assets
A review for indicators of impairment is carried out ai each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable
amount of an individual asset, an estimate is made of the recoverable amount of the cash-
generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable
group of assets that includes the asset and generates cash inflows that largely independenl of the
cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the
acquisition date, allocated to each of the cash-generating units that are expected to benefit from
the synergies of the combination, irrespective of whether other assets or liabilities of the charity
are assigned to those units.
Flnanclal Instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the
contractual provisions of Ihe instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other
consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured
reliably, the investment is subsequently measured al fair value with changes in fair value
recognised in income and expenditure. All other such investments are subsequently measured at
cosl1ess impairment.
Godfrey Massa
15

Heaven Gate Centre
Company Limited by Guarantee
Notes to the Financial Statements {contlnu8d)
Year ended 31 May 2024
Accounting policies fcontlnued)
Flnanclal Instruments (contlnu8dJ
Other financial instruments, including derivatives, are initially recognised at fair value, unless
payment for an asset is deferred beyond normal business terms or financed al a rate of interest
that is not a market rate, in which case the asset is measured at the present value of the future
payments discounted at a market rale of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes
recognised in the statement of financial actlvilles, with the exception of hedging instruments in a
designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence
of impairment at the end of each reporting date. If there is objective evidence of Impairment, an
impairment loss is recognised under the appropriat8 heading in the slalement of financial
activities in which the initial gain was recognised,
For all equity instruments regardless of significance, and other financial assets that are
individually significant, these are assessed individually for impairment. Other financial assets are
either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not
result in a carrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairment not previously been recognised.
Llmlted by guarantee
Donatlons and legacies
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Donatlons
Church Donations
Local Giving
HMRC Gift Aid
43,064
88
18,240
43,064
88
18,240
Grants
Hearts of England
4,980
4,980
59,392
4,980
64,372
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Donations
Church Donations
Local Giving
HMRC Gift Aid
14,346
70,557
9,830
14,346
70,557
9,830
Godfrey Massa

Heaven Gate Centre
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 May 2024
Donations and legacies (contlnued)
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Grants
Hearts of England
94,733
94,733
Invastmant Income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Bank interest receivable type 1
164
164
16
Expendlture on charltable activitles by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Activities Funded by church Donations
62,425
1,681
64,107
Unrestrlcted
Funds
Restricted Total Funds
Funds
2023
Activities Funded by church Donations
75,617
75,617
Expendlture on charltable actlvltles by activity type
Activities
undertaken Total funds
directly
2024
Total fund
2023
Activities Funded by church Donations
64,107
64,107
75,617
Staff costs
The average head count of employees during Ihe year was Nil (2023: Nil).
No employee received employee benefits of more than £60,000 during the year (2023.. Nil).
10. Trustee remuneration and expenses
Godfrey Massa
17

Heaven Gate Centre
Company Limited by Guarantee
Notes to the Financial Statements (contlnuedj
Year ended 31 May 2024
11. Tangible fixed assets
Plant and Fixtures and
machinery
fittings
Equipment
Total
Cost
At 1 June 2023
Additions
30,770
845
702
3,299
32,317
3,299
At 31 May 2024
Depreclatlon
At 1 June 2023 and 31 May 2024
Carrylng amount
At 31 May 2024
Al 31 May 2023
30,770
845
4,001
35,616
1,741
1,741
29,029
845
4,001
702
33,875
30,576
29,029
845
12. Debtors
2024
2023
Other debtors
1,765
13. Analysls of charltable funds
Unr•strlctod funds
At
1 June 2023
At
Income Expenditure 31 May 2024
General funds
51,234
59,556
<62,425)
48,365
At
1 June 2022
At
Income Expenditure 31 May 2023
General funds
32,102
94.749
{75,617)
51,234
Restrlcted funds
Al
1 June 2023
At
Income Expenditure 31 May 2024
Restricted Fund 1 desc In alcs
4,980
{1,681)
3,299
At
1 June 2022
Al
Income Expenditure 31 May 2023
Restricted Fund 1- desc in alcs
Godfrey Massa
18

Heaven Gate Centre
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 May 2024
14. Analysls of changes In net debt
At
At 1 Jun 2023 Cash flows 31 May 2024
Cash al bank and in hand
18.893
(1,105)
17,788
Godfrey Massa
19

Heaven Gate Centre
Company Limited by Guarantee
Management Information
Year ended 31 May 2024
Tha followlng pages do not form part of the financlal statemants.
Godfrey Massa
20

Heaven Gate Centre
Company Limited by Guarantee
Detailed Statement of Financial Activities
Year ended 31 May 2024
2024
2023
Income and endowments
Donations and legacies
Church Donations
Local Giving
HMRC Gift Aid
Hearts of England
43,064
88
16,240
4,980
64,372
14,346
70,557
9,830
94,733
Investment Income
Bank interest receivable type 1
164
16
Total Income
64,536
94,749
Expenditure
Expenditure on charStable actlvltlas
Rent
Light and heat
Repairs and maintenance
Insurance
Other motorltravel costs
Legal and professional fees
Telephone
Other off ice costs
Refreshment and Entertainment
Books and Library Materials
Advertising and Promotions
DetailedSOFAExpenditureOnCharitableActivitiesType5H
Youth Training
Volunteer Expenses
Adminstration & Monitoring
Homework Club
Cntribution to Bill Payment
Community Awareness & Mother day
Home vist for Energy
18,000
4,486
6,224
1,015
1,729
1,000
300
1,488
251
7,439
3,938
600
5,421
3,827
1,250
1,388
18,000
4,485
11,672
1,015
2,149
1,000
301
1,559
307
12,896
4,247
600
4,798
4,228
1,600
1,257
800
1,750
2,953
5,751
64,107
75,617
Total expendlture
64,107
75,617
Net Income
429
19,132
Godfrey Massa
21

Heaven Gate Centre
Company Limited by Guarantee
Notes to the Detailed Statement of Financial Activities
Year ended 31 May 2024
2024
2023
Expenditure on charitable activities
Activities Funded by church Donatlons
Actlvities undertaken directly
Rent
Light & heat
Repairs & maintenance
Insurance
Other rnolorltravel costs
Legal and Accountancy Fees
Telephone
18,000
4,486
6,224
1,015
1,729
1,000
300
18,000
4,485
11,672
1,015
2,149
1,000
301
E lj
Other office costs
Postage and Stationery
Entertainment and Refreshments
Books and Libray Materials
Advertising and Promotions
Youth Training
Volunteer Expenses
Adminslration & Monitoring
Homework Club
Cntribulion to Bill Payment
Community Awareness & Mother day
Home vlst for Energy
1,488
251
7,439
3,938
600
5,421
3,827
1,250
1,388
1.559
307
12,896
4,247
600
4,798
4,228
1,600
1,257
800
1,750
2,953
5,751
64,107
75,617
Expendlture on charltable actlvltlas
64,107
75,617
Godfrey Massa
22