**CHARITY NUMBER: 1159759** ## **GATEWAY CHURCH CAERPHILLY** **CHARITABLE INCORPORATED ORGANISATION (CIO)** **UNAUDITED ANNUAL REPORT AND ACCOUNTS** **FOR THE YEAR ENDED 31 DECEMBER 2024** ## **CONTENTS** ||**PAGE**| |---|---| |Charity information|2| |Trustees Report|3 - 7| |Independent Examiner’s Report|8| |Statement of Financial Activities|9| |Balance Sheet|10| |Notes to the Financial Statements|11 - 15| 1 ## **CHARITABLE INCORPORATED ORGANIZATION (CIO) INFORMATION:** Charity Name: Gateway Church Caerphilly CIO Working Names: Gateway Registered Number: Charity Number: 1159759 Registered Office: Uplands Blackbrook Road Caerphilly CF83 1NF Website Address: gatewaychurchcaerphilly.org Trustees: Mr. A. Williams (Chairman) appointed 04/11/14 Mrs. K. Tyler (Treasurer) appointed 17/03/24 Mr. M. Bradbury appointed 04/11/14 Mr. T. Newhouse appointed 17/03/24 Mr P. Tyler resigned 17/03/24 Independent Examiners: Conway Davis 4 Station Terrace Caerphilly CF83 1HD Bankers: Lloyds Banking Group plc 21 Cardiff Road Caerphilly CF83 1WD 2 ## **GATEWAY CHURCH CAERPHILLY CIO** ## **Report of the Trustees For the Year to 31 December 2024** The trustees are pleased to present their report together with the financial statements of the CIO for the year ended 31 December 2024 ## **Reference and administrative details** Charity number 1159759 Charity address Uplands, Blackbrook Road, Caerphilly, CF83 1NF CIO Trustees Mr. A. Williams (Chairman) Mrs. K. Tyler (Treasurer) Mr. M. Bradbury Mr T. Newhouse ## **Structure, Governance and Management** Gateway Church Caerphilly is a charity established as a Charitable Incorporated Organisation and is governed by its governing document and constitution, which incorporates the Statement of Faith. The constitution was adopted on 4[th] November 2014. The CIO is a constituted Christian Church. The trustee selection method is based upon their role within the church, with some of the senior leaders being required to act as trustees unless there are potential conflicts – married couples cannot both act as trustees. Trustees remain in office until such time as they retire or no longer qualify under the constitution. A restructure of the trustees took place during the year, with Mr P Tyler resigning his role as Treasurer, Mrs K Tyler and Mr T Newhouse joining the board of trustees and Mrs K Tyler has taken up the role of Treasurer. New trustees are provided all relevant information regarding the running of the church and the requirements of being CIO trustee, along with relevant booklets from the Charity Commission re becoming a trustee and being a CIO. ## **Objectives and Activities** The objects of the CIO are: For the public benefit, via the advancement of the Christian faith, in accordance with the Statement of Faith, as laid down in the constitution. The main activities in relation to these objects are: 3 Provide regular Sunday church services for members (adults and children), which are also open to the general public, centred around worship, Biblical teaching and providing an environment for people to share their faith-based experiences. This helps some individuals grow their faith and provides the opportunity for others to experience faith for the first time. Provide regular mid-week small group gatherings, which helps build Christian relationships through discipleship and expression of faith in daily life. Provide regular joint churches youth gatherings which enable our young people to meet other Christian youth across the churches in the town, along with small-group informal discipleship meetings for our youth, usually in a local coffee house. Provide weekly youth clubs for ages 6 through to 18, which build a sense of community along with teaching Christian based life values. Organize community-based activities (in our local community and in partnership with other churches across the broader community in Caerphilly), which help build relationships, community and opens channels of opportunity for individuals to investigate Christianity for themselves. Support financially and with personnel resource, other local charities/ministries, such as Club 707 which takes the Christian faith into schools), Missional Links Wales (which helps Welsh churches build partnerships with missionally focused churches in the USA and sources American interns to help churches across Wales, like Gateway with its Christian initiatives) and also helps the needy through supporting local food banks. Financially support national and international charities such as Kintsugi Hope, Tear Fund, Compassion, Just Earth, Safe Families, etc. which seek to help those in need, alleviate poverty and provide humanitarian relief. ## **Achievements and Performance** It was such a blessing to hold another baptismal service during the year, which saw two individuals choose to be baptised. Giving people the opportunity to respond to the Gospel of Jesus and grow in their Christian faith is such a key part of Gateway’s aims and these events help to demonstrate that this is taking place in Gateway, through its ministry. We were thankful for being able to use our venue of choice, unhindered again this year, for our Sunday gatherings – the Cwrt Rawlin Primary School, which is in the heart of our community. Family journeying together, is a key part of the culture of the fellowship as is helping each other to live Holy Spirit Filled Lives - both are helped by continuity of venue which helps build a sense of belonging. Mid-week groups have gone well and form an important part of our discipleship model, as smaller more intimate environments help people share their personal experiences and support each other and is something that the majority of the fellowship engage in. These groups take place at different times and places throughout the week, to flexibly fit the needs of participants. The groups are formed around our five key missional pillars of Prayer, Worship, Discipleship, Outreach and Biblical Justice, with each groups having a functional responsibility to help build one of those cultures across the fellowship. All the regular Children’s and Youth ministries continued but have been hindered by the construction work that took place during the year, which removed an important resource, 4 which has been previously used as a venue for these ministries. The main activities included: - Kids Zone - a weekly children’s club (ages 7 to 11) that is predominantly community focused. - Youth Club - a weekly youth activity for ages 11 to 16 and is a mix of church and community youngsters. - Bi-weekly cross churches youth discipleship called “Going Deeper” for ages 11 to 18. - Small weekly discipleship groups of 3 to 5 young people who meet with a leader after school in a local coffee house. - A bi-monthly joint churches youth celebration service that helps our youth feel connected to the extended Christian community in the town. - A youth weekend Summer camp, put on by by Spree, in Carmarthen Show Ground, which Gateway Youth workers helped organise. Two interns from America, came to help with our ministries throughout the year, one leaving us in July (arrived September 2023) and the other joining us in September. Both individuals came with a youth focus, but were also able to help with other aspects of the fellowship, like co-ordinating/delivering our ministry to a local care home, helped with church administration and supported the worship band. The interns are recruited via a partner organisation called Missional Links Wales (MLW), who also help manage and mentor the interns through the placement to ensure that both intern(s) and fellowship are enriched. MLW have a vision for partnering American churches who have a heart to serve in Wales, with Welsh churches, which has resulted in Park Hil Baptist Church, Arkadelphia partnering with churches in Caerphilly, though the Gateway. The relationship was built on the first mini mission we did together in 2023 (which focused on Gateway’s community) and was extended during 2024 to a town wide mission involving 7 other fellowships in the town. The mission lasted a week and included the team working in 14 primary schools across the town, using the theme of the Olympics to talk about the idea of being on Jesus Team. This culminated in a community funday in the centre of the town, which involved a number of family focused challenges, which allowed us again to build on the theme of being a part of God’s team. An Ex-Wales Rugby international (Emyr Lewis) came to award the prizes and share his personal story. This was very well attended, with over 800 from the community and had the added benefit of building a sense of Christian community amongst the churches involved – over 250 people joined the joint churches celebration service in the marquee on the Sunday. The Ministry that had started in late 2022, in Duffryn Ffrwd Care Home continued with monthly services for all residents and weekly Bible studies for those residents who wanted to a more regular discussion on the Bible. This has become very popular with residents and staff alike. The fellowship engaged in running a number of Alpha, Kintsugi Hope and Imagine Heaven (IH) courses throughout the year. These courses form a central part of our outreach strategy, enabling individuals in our community, to find out more about the Christian faith, through Alpha/IH and develop tools to help deal with issues associated with declining wellbeing, through Kintsugi, which were run for adults and teenagers. These courses have been well received by many in our local community and are also available nationally, helping many people across the whole of the UK. 2024 was a busy year in Gateway from an outreach perspective, starting with the Joint churches Summer Mission then our annual Family Week, which was a big success again this year. Many children from the community gathered on a daily basis for the Holiday Club, to have fun, engage in Bible stories and themed crafts. Over 65 children signed up for this and the customary fish and chips went down so well with children and parents alike on the last day. This was combined with a youth water sports afternoon and the support of another local charity fundraiser in the local pub, where gateway provided 3 stalls and were a visible 5 part of the community. This week is a great means of building relationships with the community, which often leads onto further engagement and opportunities to find out more about the Christian faith. We kicked the Autumn term off from a community engagement perspective with a community Generation Game evening, with food, where around 90 people from the fellowship and community had great fun together. During December, in the build up to Christmas, we engaged the community in many activities which reinforced the true story of Christmas. From delivering 2,000 personalised Christmas cards, producing 24 daily social media advent videos, Carol singing in the schools’ Christmas fete, Carols service in our local coffee shop (which was full to capacity), a Christmas meal in a local golf club which saw people from the fellowship and our community celebrate together and have an opportunity to hear someone sharing a very emotional story of their journey to faith, to our annual Christmas Eve Carol Service, which saw almost 300 pack the Schools’ Sports Hall. All of these activities helped us celebrate this wonderful season with our community and present the true story of Christmas to many. We believe that over 500 from our community heard the Christmas story during December 2024, through these activities. Gateway’s heart has always been to support other organisations and charities, with similar aims and values, both local and international. Locally, we regularly financially supported local food banks, Street Pastors, Club 707, MLW, whilst on a national and international basis, Gateway supported the likes of New Wine Cymru, Just Earth, Kintsugi Hope, Compassion International, etc. Our annual giving to such organisations totalled £9,256. At the end of the year the charity employed 4 people, in the following roles: - A full-time youth worker – 2 out of the 5 days are committed to supporting the ministry of Abertridwr Community Church and funded by that fellowship. - A part time youth worker – 2 days per week. - A joint part time role – 4 days per week, including: Outreach co-ordinator (2 days) and Executive Leader (2 days). - A part time Justice Ministries Co-ordinator – 1 day per week ## **Future Plans** We will be continuing with our regular fellowship gatherings on Sunday and throughout the mid-week, encouraging the group leaders to find inspiring ways of helping build the focused cultures of prayer, worship, discipleship, outreach and Justice across the fellowship, through their groups. The monthly service and weekly Bible study in Dyffryn Ffrwd Care Home will continue. The extended partnership with Park Hill and their engagement with the wider church community in Caerphilly, went very well and the plan is to continue this and run another Joint Churches week of Mission in June 2025. We aim to intensify working with other fellowships in the town and to build on recent successful initiatives of sharing personnel resource, in the form of our youth worker, with ACC and our extensive support of the schools work of Club 707 will continue in 2025. We intend to continue using our children’s and Youth ministries, along with our regular social engagement activities to bridge-build into our communities and offer more courses like Kintsugi Hope and Alpha, to make people aware of what Christian hope can look like for them, as we endeavour to advance the Christian faith in Caerphilly. ## **Financial Review** 6 Donations totalling £116,552 were received during the year to further Gateway’s Charitable objectives, plus a further £10,948 of Other Income was received from other Churches for chargeable Inter-church services provided by Gateway. Combined, this represents a total income of £127,500 in the year, compared to £136,270 in 2023. Of the total donations received during the year, £100,821 came from individuals within the fellowship (2023 was £107,217), £8,231 came from contributions from local fellowships towards Joint Church projects (£3,750 in 2023) and £7,500 was received by way of grants from charitable organisations/local councils (£17,500 in 2023). Expenditure during the year totalled £116,066 (£118,096 in 2023) and focused on promoting Gateway’s objectives of; making the Christian message available to more people in our town, strengthening the faith of its members through spiritual equipping/Christian fellowship, building a sense of community and supporting other justice-based ministries. Included within this total expenditure figure is £10,948 of staff costs that relates to the inter-church chargeable services, mentioned above. The result for the year was a surplus of £11,434 compared to £18,174 in 2023. This was very encouraging and the result of a significant response by individuals in the fellowship to the matched funding Christmas Challenge facilitated by The Big Give. Funds at the end of the year were £60,303 (£48,869 in 2023), of which £2,283 were restricted and £58,020 were unrestricted. This level of reserves positions the fellowship comfortably in the safety zone of satisfying any statutory obligations in the event of an unlikely collapse in funding. ## **The CIO’s reserves policy:** It is the policy of the charity to try to hold unrestricted reserves, not designated for a specific use where possible, to enable a greater level of discretion for funding charitable activities. However, where donors give specific instructions for the use of their gift or where grants are received to fund specific projects, the charity will hold these donations as restricted funds. We do not have a minimum cash reserves target, but aim to act cautiously and maintain a cash balance that would enable us to at least cover any short-term liabilities, satisfy any statutory requirements in terms of employment obligations and ensure that we can make a responsible and managed exit from our projects, should funding cease. With our General Fund at £58,020 (December 2023: £48,869) this allows adequate resources to maintain the work of the charity. The CIO relies on regular donations from its members to fund its core activities and a small number of grant applications to fund some new initiatives. ## **Declaration** The trustees declare that they have approved the trustees’ report above. Signed on behalf of the CIO’s trustees ## APWilliams …………………………………. Mr. A. Williams > 7[th] September 2025 7 Date: …………………………….. ## **INDEPENDENT EXAMINER’S REPORT ON THE UNADUITED ACCOUNTS OF GATEWAY CHURCH CAERPHILLY** I report on the accounts of the Charitable Incorporated Organization for the year ended 31 December 2024 which are set out on pages 9 to 15. ## **Respective Responsibilities of Trustees and Examiner** The CIO’s trustees are responsible for the preparation of the accounts. The CIO’s trustees consider that an audit is not required for the year under section 144 of the Charities Act 2011 (The Charities Act) and that an independent examination is needed. It is my responsibility to: - Examine the accounts under section 145 of the Charities Act. - To follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and - - To state whether particular matters have come to my attention. ## **Basis of Independent Examiner’s Statement** My examination was carried out in accordance with General Directions given by the Charity Commissioners. 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 the 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 our examination, no matter has come to my attention. 1. Which gives me reasonable cause to believe that in, any material respect, the requirements: - To keep accounting records in accordance with section 130 of the Charities Act; and - To prepare record with accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or 2. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. ## Conway Davis 7[th] September 2025 8 Conway Davis 4 Station Terrace Caerphilly CF83 1HD 9 GATEWAY CHURCH CAERPHILLY CIO Balance Sheet As At 31 December 2024 2024 2023 Note FIXED ASSETS Tangible Fixed Assets 1,204.09 0.00 CURRENT ASSETS Debtors Cash in hand Cash at bank 14,698.18 1,014.36 46,115.50 9,595.26 754.74 43,096.41 TOTAL CURRENT ASSETS 61.828.04 53,446.41 CREDITORS.. Amounts falling due within one year 2.728.89 4,577.23 Net Current Assets 59,099.15 48,869.18 Total Assets Less Current Liabililies 60,303.24 48,869.18 NET ASSETS 60,303.24 48,869.18 Represented by: Unrestricted Funds Restricted Funds 58,019.81 2,283.43 47,410.21 1,458.97 TOTAL FUNDS 60,303.24 48,869.18 Approved by the board of trustees on Mrs K. Tyler Mr A. Wllllams 7th September 2025 Date: 10 ## **GATEWAY CHURCH CAERPHILLY CIO** ## **Notes to the Accounts for the Year Ended 31 December 2024** ## **1.0 Basis of Preparation** ## **1.1 Basis of accounting** - These accounts have been prepared under the historic cost convention with items recognised at cost or transaction value otherwise stated in the relevant note(s) to the accounts. The accounts have been prepared in accordance with - The Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014, - and with the Charities Act 2011 These accounts have been prepared on a going concern basis which the trustees continue to believe is appropriate. ## **1.2 Change in basis of accounting** There has been no change to the accounting policies since last year. ## **1.3 Changes to previous accounts** No changes have been made to accounts for previous years ## **2.0 Accounting Policies** ## **2.1 Income** ## **Recognition of incoming resources** All Income is included in the Statement of Financial Activities (SoFA) when: - the charity becomes entitled to the resources - the trustees are virtually certain they will receive the resources; and - the monetary value can be measured with sufficient reliability. ## **Incoming resources with related expenditure** Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA. ## **Grants** Grants are recognised as income when they are received provided conditions for receipt have been complied with, unless they relate to a specific future period in which case they are deferred. ## **Donated services and facilities** These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the services or facility received. ## **Volunteer Help** 11 The value of any volunteer help received is not included in the accounts but is described in the trustees’ annual report. ## **Investment Income** This is included in the accounts when receivable. **Notes to the Accounts for the Year Ended 31 December 2024** ## **2.2 Expenditure and Liabilities** **Liability recognition:** All expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to pay. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates: **Raising Funds** represents expenditure incurred in motivating the individual supporters, trusts and other organisations to contribute to the work of the charity. **Charitable activities** represents those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those of an indirect nature necessary to support them. **Governance costs** represents those costs associated with meeting the constitutional and statutory requirements of the charity and include the costs of preparation and examination of statutory accounts and costs linked to the strategic management of the charity. All costs including support costs are allocated between the expenditure categories of the SoFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly; others are apportioned on the basis of an estimate of the proportion of time spent by staff on the activity. **Support costs** are those costs which do not in themselves constitute an activity; instead they enable output creating activities to be undertaken. This cost category includes the central or regional office functions such as general management, human resources and payroll administration, budgeting and accounting, and information technology. ## **2.3 Fund accounting** The charity maintains various types of funds as follows: **General unrestricted funds** represent income which can be used in accordance with the charitable objects at the discretion of the trustees. **Designated funds** represent income set aside by the trustees out of general unrestricted funds for specific future purposes or projects. **Restricted funds** represent income to be used in accordance with specific restrictions imposed by donors or which has been raised by the charity for particular purposes. ## **2.4 Fixed Assets and depreciation** 12 The threshold for capitalisation of assets is set at £1,000 per item. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows: - IT Equipment 25% straight line basis - Fixtures, fitting and equipment 25% straight line basis ## **Notes to the Accounts for the Year Ended 31 December 2024** ## **2.5 Debtors and creditors receivable / payable within one year** Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. ## **2.6 Cash and cash equivalents** Cash and cash equivalents in the balance sheet comprise cash at bank and in hand. 13 **Notes to the Accounts for the Year Ended 31 December 2024** 14 ## **Notes to the Accounts for the Year Ended 31 December 2024** 15 10.0 Analysis of Net Assets Between Funds Total Funds 2024 Total Funds 2023 Rostrlctod Funds Gènoral Funds Tangible Fixed Assets Current Assets Current Liabilib'es 0.00 2.283 43 0.00 2,283.43 1.204.09 59.544.81 -2.728.89 58,019.81 1,204.09 61.828 04 -2.728 89 60,303.24 0.00 53.446.41 -4,577.23 48,869.18 16