CHARITY REGISTERED NUMBER: 1154038
GATEWAY ACTION (SALFORD)
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
BROOKS & CO. CHARTERED ACCOUNTANTS 27 STANLEY ROAD SALFORD M7 4FR TELEPHONE: 0161 795 7577 EMAIL: GOLDMANMR@GMAIL.COM WEB: BROOKSANDCOACCOUNTANTSSALFORD.CO.UK
GATEWAY ACTION (SALFORD)
LEGAL AND ADMINISTRATIVE INFORMATION
Registered Charity Number: 1154038
Chairman: Mr Avrohom Yeshayo Goldman Treasurer: Mr Isaac Leitner Trustees: Mr Isaac Leitner Mr Moshe Klyne Secretary: Mr Moshe Klyne Registered Office: 27 Stanley Road Salford M7 4FR Accountants: Brooks & Co. Chartered Accountants 27 Stanley Road Salford M7 4FR Telephone: 0161 795 7577 email: goldmanmr@gmail.com Web: brooksandcoaccountantssalford.co.uk
GATEWAY ACTION (SALFORD)
FOR THE YEAR ENDED 31 JANUARY 2025
CONTENTS
| Page | |
|---|---|
| Charity - Examiners report | 1 |
| Trustees' report | 2 |
| Balance sheet | 4 |
| Statement of financial activities | 5 |
| Schedule of funds | 6 |
| Notes | 7 |
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF GATEWAY ACTION (SALFORD)
FOR THE YEAR ENDED 31 JANUARY 2025
I report on the accounts which are set out on pages 4 to 8
Respective responsibilities of the Council and examiner
The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to the trustees to:
Examine the accounts under section 145 of the 2011 Act; follow the procedures laid down in the general directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act); and state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
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which gives me reasonable cause to believe that, in any material respect, the requirements to prepare accounts which accord with the accounting records and comply with the accounting requirements of the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Brooks & Co
........................................ Dated: 3 November 2025
Brooks & Co. Chartered Accountants 27 Stanley Road Salford M7 4FR Telephone: 0161 795 7577 email: goldmanmr@gmail.com Web: brooksandcoaccountantssalford.co.uk
Page 1
GATEWAY ACTION (SALFORD)
REPORT OF THE COUNCIL
FOR THE YEAR ENDED 31 JANUARY 2025
The Council present their annual report for the year ended 31 January 2025 under the Charities Act 2011, together with the financial statements for the year, and confirm that the latter comply with the requirements of the Act, the Trust Deed and the Charities SORP 2005.
Principal objects
The principal objects of the charity are: Helping young people develop their skills Advancing education Relieving unemployment Provide recreational and leisure time activity Relieving mental ill health amongst children and young people.
Structure, Governance and Management
Governing document
The charity is governed by its Constitution dated 3 April 2013.
Appointment of trustees
The trustees are responsible for the administration and investment policy of the Scheme. Trustees are appointed and removed by the sponsoring
The trustees who served during the year are set out on the charity information page at the front of these accounts.
Two trustees are elected annually by the members attending the AGM and serve for a period of two years.
Trustee induction and training
New Trustees undergo an orientation day to brief them on their legal obligations under charity law, the committee and decision making processes, the business plan and recent financial performance of the charity. During the induction day they meet key employees and other trustees. Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.
Organisation
A board of trustees of up to 5 members, who meet quarterly, administers the charity. There are subcommittees covering development, membership, finance and audit. A Chief Executive is appointed by the trustees to manage the day-to-day operations of the charity.
Page 3
Risk policy
The trustees have examined the major strategic, business and operational risks which the charity faces and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen these risks.
Volunteers
Many volunteers give up their time to help the charity. We are greatly to these volunteers for their commitment and support.
Financial review
Accounting and reporting responsibilities
The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; and
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prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provision of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the trustees on 3 November 2025 signed on its behalf by:
..................................................... Mr I Leitner Trustee
Page 3
GATEWAY ACTION (SALFORD)
BALANCE SHEET
AT 31 JANUARY 2025
| Note | 2025 | 2024 | |||
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| Current assets | |||||
| Debtors | 3,500 | 3,500 | |||
| Bank Accounts | 57,359 | 69,349 | |||
| –––––– | –––––– | ||||
| 60,859 | 72,849 | ||||
| –––––– | –––––– | ||||
| Net current assets | 60,859 | 72,849 | |||
| –––––– | –––––– | ||||
| Total assets less current liabilities | 60,859 | 72,849 | |||
| –––––– | –––––– | ||||
| Net assets | £ 60,859 | £ 72,849 | |||
| –––––– | –––––– | ||||
| Capital funds | |||||
| Unrestricted funds | 60,859 | 72,849 | |||
| –––––– | –––––– | ||||
| Total funds | £ 60,859 | £ 72,849 | |||
| –––––– | –––––– |
Approved by the trustees on 3 November 2025 and signed on its behalf.
................................................... Mr A Y Goldman
The annexed notes form part of these financial statements.
Page 4
GATEWAY ACTION (SALFORD)
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 JANUARY 2025
| Restricted Funds £ Incoming resources Incoming Resources from generated funds: Voluntary income 22,480 ––––––– Total incoming resources 22,480 ––––––– Resources expended Costs re Charitable Activities 22,480 ––––––– Total resources expended - ––––––– Net movement in funds - Total funds brought forward - ––––––– Total funds carried forward - ––––––– |
Unrest'd Funds £ 49,758 ––––––– 49,758 ––––––– 61,748 ––––––– 61,748 ––––––– (11,990) £ 72,849 ––––––– £ 60,859 ––––––– |
Total Funds 2025 £ 72,238 ––––––– 72,238 ––––––– 84,228 ––––––– 84,228 ––––––– (11,990) £ 72,849 ––––––– £ 60,859 ––––––– |
Total Funds 2024 £ 76,110 ––––––– 76,110 ––––––– 93,033 ––––––– 93,033 ––––––– (16,923) 89,772 ––––––– £ 72,849 ––––––– |
|---|---|---|---|
Details of Incoming resources and resources used are given in the notes to the financial statements.
Page 5
GATEWAY ACTION (SALFORD)
STATEMENT OF FINANCIAL ACTIVITIES
DETAILED ANALYSIS OF MOVEMENTS IN FUNDS
FOR THE YEAR ENDED 31 JANUARY 2025
| 2025 | 2024 | |||
|---|---|---|---|---|
| £ | £ | £ | £ | |
| General Fund | ||||
| Balance Brought Forward |
72,849 | 89,772 | ||
| Deficit for the year | (11,990) | (16,923) | ||
| ––––––– | ––––––– | |||
| 60,859 | 72,849 | |||
| ––––––– | ––––––– | |||
| Total funds at 31 January 2025 | £ 60,859 | £ 72,849 | ||
| ––––––– | ––––––– |
Page 6
GATEWAY ACTION (SALFORD)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
1. Accounting policies
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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 (FRS102) issued on 16 July 2014 (as updated through Bulletin 1 published on 2 February 2016), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102), the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015.
The charity has applied Update Bulletin 1 as published on 2 February 2016 and does not include a cash flow statement on the grounds that it is applying FRS 102 Section 1A.
The financial statements are prepared on a going concern basis under the historical convention (modified to include certain items at fair value). The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest pound.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years unless otherwise stated.
Incoming resources
All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Resources expended
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources.
Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the trustees for particular purposes. the aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund as set out in the notes to the financial statements.
Page 7
GATEWAY ACTION (SALFORD)
NOTES TO THE FINANCIAL STATEMENTS (Continued)
FOR THE YEAR ENDED 31 JANUARY 2025
| 2. Incoming resources Restricted Unrest'd Total Funds Funds 2025 2025 £ £ Voluntary income Donations and Grants - 49,758 Main Grants 19,980 - Trustees of M Wohl 2,500 - Postcode Neighbour - - –––––– –––––– 22,480 49,758 –––––– –––––– 2025 £ 3.Costs of charitable activities Advertising - Activities 4,500 Administration 6,000 Bank charges 48 Furniture and Equipment - Refreshments and food 13,550 Insurance and Accountancy 100 Telecommunications - Donations 400 Tutoring and Consultancy 11,200 Staffing 8,503 General expenses 2,014 Physiotherapist - Retreat and Accommodation 4,844 Therapy 1,899 Cleaning 1,985 Rent 6,255 Transportation 450 ––––––– 4. Restricted Funds Expenditure Advertising and Sundries 1,520 Staffing and Project Co-ordination 5,200 Training Volunteers - Supervision and CPD - Therapy 2,500 Physical Health Activities 4,160 Mental Health and Wellbeing Support 9,100 –––––– |
Total Funds 2025 £ 49,758 22,480 - - –––––– 72,238 –––––– 2025 £ 61,748 ––––––– 22,480 |
Funds 2024 £ 45,222 10,000 - 20,888 –––––– 76,110 –––––– 2024 £ 234 17,964 1,481 65 4,000 18,998 685 580 567 336 1,370 9,192 (250) 797 1,900 1,843 2,095 288 ––––––– 62,145 ––––––– 1,000 7,488 20,000 2,400 - - - –––––– 30,888 |
|---|---|---|
–––––– –––––––