REGISTERED CHARrrY IYUMBER: 1161061
REPORT OF T￿, TRUSTEES AND
UNA
ITED FINANCIAL STATEME
FOR TH£1 YEAR ENDED 31 DECEMBER 2024
FOR
GA TEWAY CHURCH MERTHYR TYDFIL
Baker Knoyle Chart¢red Accountants
Orbit Business Centre
Merthyr Tydfil
CF48 IDL

GATEWAY CHURCH MERTHYR TYDFIL
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBKR 2024
Page
Report of the Trustees
Independent Examlner's Report
Statement of ffinanclil Activities
Balance Sheet
Notes to the FlnanciAI Statements
7 to 11
Detalled Statenjent of Financial Activitie$
12

GATEWAY CHURCH MERTHYR TYDFIL
RIPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DEI CEMBER 2024
The truste¢s present their report with the financial statements of the charity for the year ended 31 December 2024. The
truste¢s bave adopted the provisions of Accounting and Reporting by Cbarities: Statement of Recommended Practic¢
applicable to ¢haTities preparing their accounts in accordan¢¢ with ttke Financial Reporting Standard applicable in the
UK alld Republic of Ireland (FRS 102) (effective l January 2019).
Gateway Church Merthyr Tydfil gained charit&ble status on the 25th March 20 15, Pr¢viously th¢ organisation caJied
out its activities as an orgallisation known as St. Luke's Church Merthyr Tydfll.
OBJECTIVES AND ACTIVITIES
ObjeetAves and &ims
To Advaiice the Christian faith for the benefit of all, promoting God's love for all, Christ'8 salvation for all who believ¢,
and the Holy Spirit's ¢nablin8 power. To Teach out into local communities with the n]essage of God's love in accord￿Ce
with Christian Prillciples. To provide help, assistance, guidance alld friuthhip freely to all regardless of their beliefs,
withiti tbe con)munity in which wc s¢rve Go
Church Operations
During 2024, Gateway Church continued to meet together on Sundays in the Pastor's home, broadcastin£ live via
Facebook Live. Prayer groups, bible study groups and discipleship courses also meet in the Pastor's house Coll￿1ned
with a mollthly church daytin]e meeting in Trago for coffee and chat. Members, and visitors ar¢ invited to attend both
weeHy and Sunday meetings, The Discover course has moved from tnonthly to for¢ni￿tlY courses. Bveryolle
Connected to the church is invited to attend this series of lively discussioll and fact-fillthng 5es8ion hosted and led by
church members on a rota basis. We eontillue with streamll)g tivi¢e-weekly reflections which are usually about l2
minutes long and hosted by the Pastor. Our Sunday services are still viewed by regular listeners fi'om around the world
as well as around Merthyr and South Wales. This method of conducting church services continues to give u a platforEll
upon which to engag¢ with a wider group of people who ￿lle in to our Sunday tne¢tings.
The financial tmpact continues to be minimal as lack of casual collections ]Ms b¢¢n offset by llot baving to pay building
rental.
Leadership meetings generally take place in the Pastoi's house at least once a n￿llth.
Our Pastoi continues to b¢ a leading member of New Wine CyALru, a group of evang¢lical churches that work to spread
God's word ll) WaJ¢s.
Our Pastor, Paul Knowlson continues to be available to conduct funerals, wedding blessings and blessings.
Significant ictlvltles
We are a Christian Church that promotes Christian beliefs as a way of lif¢. As Christians we believe thal it ig our
niandate to show Christ's love to all people regardless of how th¢y live or what they believe. Our hope is that p¢ople will
8ee th¢ love and peace and will be interested in finding out more about God. W¢ are a group OF ordinary people who
love above all else, and believ¢ wholeheart¢dly in, God the Father. God the Son Jesus, and God the Holy Spirit.
Gateway Chur¢h is beiieficial to th¢ public by offering a spiritual dimension to life. We believ¢ that the wholeness of the
person is incomplete without kniowing about God, His Son, His Holy Spirit and Hi8 unending love. We offer peopl¢
Christ's lovo through praying, helping others, and generally showing love and kindness to all people regardles8 of their
beliefs, backgroulld or circumstances. We provide suppoi't in noii-financial ways by signposting people to other charities
or official bodi¢s wbo can provide more expert or financial help. We teach p¢ople, wbo want to know, about our
biblically based faith and give th¢m the knowledge about God so that they n￿Y experience God's love for themselves.
We have occa8ion&lly made one-off hardship gift8. as well as one-off ministy gifts to other Christian groups, and a
regular donation to the ministry of Rob DavA¢s for use in his n]inistry to children at Elim Church in Dowlais.
Our church conttllues to be fund¢d solely by menth¢Th voluntary Contributions. We do not have Sunday collections or
any other ad hoc Collection for th¢ church.
Our Aposlolic Oversight from Caleb ministries contitLU¢8' Pastoral oversigbt by Pastor Paul Knowlson ¢ontinues
regularly thrOu￿]DUt the year.
Page I

GATEWAY CHURCH MERTHYR TYDFIL
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
OBJEI CTIVES AND ACTIVITIES
Public benefit
We have complied wtth the duty in section 17 of the 2011 Charitie8 Act to hav¢ due regard to guidance published by the
Cornmis5ion in respect of our duty to provide public b¢nefit,
ACHIEVEMENTS AND PERFORMANCE
Charitllble activities
Our Facebook Live se58ions on both Sundays and Tuesday Refl¢¢t sessions have continued to attract a steady audience
and the sessions hr4ve recently begun to b¢ broadcast on YouTube.
OUT fortnightly Discover s¢ssions on Zoom engag¢ with members of our church and occasionally members of otbeT
churches.
Lead¢rship meetings lake place at least monthly and wider lead¢rship and Truste¢ meetings quarterly.
W¢ r¢view:
- How we thnctioll in relation to our finances
Our operating strudure in line with available volunteers
Vision, Values and beliefs staten]ents and putting them into action
- Our (corporate) identity and vision of who we arc
FL¥ANCIAL REVIEW
Princlpal fundlng sources
Ow. main source of fmiding ¢omes from members giving in the form of tithes attd offerillgs.
Reserves poltcy
The charity currently holds free regerv¢s of £22,468 (2023.. £20,261}. The charity aims to increase this level in order to
subsidtse any excess expenditure over income and enabl¢ the Colltinuance of th¢ clwitable objectives ill forthcorning
years.
FUTURE PLANS
The church continu¢s lo review operations artd the plan at present is to continue to operate a blended mix of home
¢hurch that is broadcast weekly, with one service per month offering & pre-recorded bible niessage. This ensures that w¢
continue to spr¢ad God's mcssage both with our fellowship and with friends we have made on-line.
STRUCTU￿1, GOVERNANCE AND MANAGIMENT
Governing document
Gateway Church Mcrtbyr Tydfil is an unincorporat¢d ch￿ltY with the registered charily number of 1161061. Th¢ Clwity
is g()v¢rn¢d by theix constitution, and registered in England & Wales.
Reerultment and appointment of new trustees
N¢w Trustses must be iL]teThriewed by the current Board of Trustees, L￿d if appoiiited are irfornied of iheir legal
obligations under charity law, the decision makitig process and the business plan and recellt flluucial performatt¢e of the
charity. Th¢ charity aims to r¢cruit people who can off¢r a range of sl(ills for example personnel, training, f￿£￿ce ets.
REFERENCE AND ADMINISTIUTIVE DETAILS
Registered Charity number
1161061
Prlndpal addre55
CIO hQs P Lewis
7 Monmouth Drive
Merthyr Tydfil
CF48 IJA
Page 2

GATEWAY CHLRCH NIERTHYR TYDFIL
REPORT OF THE TRUSTEES
FOR THE YEAR E)DED 31 DECE.IIBER 2024
Trustees
Mrs P Lewis Secretarylchair
R Leivis Treasurer
H Langford
Mrs D Langford
D Tyler
Independent Exydminer
R.1. KNOYLE FCCA ACA
Baker Knoyle Chartered Accountants
Orbit Btssiness Cenire
Merthyr Tydfil
CF48 IDL
Advisers
Martin Allen - Apostolic Oversight
Approved by order of th¢ board of trustees on I September 2025 and signed on its behalf by-.
Mrs P Lewis - Tn￿te¢
Page 3

llNDEPENDENT II LIMINER'S REPORT TO THE TRUSTEES OF
GAT£WAY CHURCH MERTHYR TYDFIL
Independent examlner's report to the trustees of GateTrvay Church Merthyr Tydfil
I r¢port to the charity truste¢s on my examination oe the accounts of Gateway thurch Merthyr Tydfil (the Trust) for the
year ended 31 DeK¢rnber 2024,
Responsibilitieg and basis of report
As the charity trustees of the Trnst you ar¢ r¢sponsible for the preparation of the a¢¢ountS Ill accordance with the
requirements of the Charities Act 2011 (*he Art).
I report in r¢spect of My examination of the Trnst's accounts Ca￿led out under Section 145 of the Act and in ¢￿Ing out
my examination I have follow¢d all applicable Directions givell by the ChaLlty Comn]ission under Section 145(5)(b) of
the Act.
Independent examiner's statement
I have completed my examination. I confjxm that no material matters have conie to my attention in connection witb the
examination ￿VIllg me cause to believ¢ that in any material respect:
accounting records were llot Icept in respect of the Trust as required by Section 130 of the Act" or
the accounts do not accord with those records. oi
tbe accounts do not comply with the applicable requiremetlts con¢¢rning the forn] and content of accounts set out
in the Charities (Accouttts and Reports) Regulations 2008 other than any requirement that the accounts give a
true and fair view which 18 not a n]atter considered as part of an independent examination,
I have no concerns and have come across no other matters in connection with the examination to which attention should
be drawn in this report in order to enable a proper understanding of the accounts to be reached.
R.I. KNOYLE FCCA ACA
Baker Knoyle Chattered Accountant
Orbit Business Ccntre
Mfflthyr Tydfil
CF48 IDL
I Septcmber 2025
Page 4

GATEWAY CHtrRCH MERTHYR TYDFIL
STATEMEI NT OF FINANCIAL ACTIVITIES
FOR THE YEAR E
DED 31 DECEMBER 2024
2024
Umestricted
fi￿d
2023
Total
nds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
26,777
28,327
EXPENDITURE ON
CharitAble aCtI￿tieS
RelI￿ouS activities
24,570
25,187
NET INCOME
2,207
3,140
RECONCILIATION OF FUIYDS
Total funds brought fonvard
20,261
17,121
TOTAL FUIYDS CARRIED FORWARD
22,468
20,261
The notes fortn part of ÈkLese finallcial staternents
Page 5

GATEWAY CHL RCH ￿JERTHyR TYDFIL
B.4LANCE SHEET
31 DECE,MBER 2024
2024
Unreslricted
fund
2023
Tothl
nds
Notes
CURRENT ASSETS
Debtors
Cash at bank
422
22,742
1,255
19,696
23,164
20,951
CREDITORS
Amounis falling due within one year
(696)
(690}
NET CURRENT ASSETS
22,468
20,261
TOTAL ASSETS LESS CURREYr
LIABILITIES
22,468
20,261
NET ASSETS
22,468
20,261
FUNDS
Uur¢slri¢ted fimds
io
22.468
20,261
TOTAL FUNDS
22,468
20,261
The fu￿ncial statements were approved by the Board of Trustees and autborised for issue on I September 2025 and
weie signed on its behalf by:
R Lewis - Trustee
The notes fonn part of ihese financial srAieTn¢nts
Page 6

GAT
AY Cl￿RcH MERTHYR TYDFIL
NOTES TO THE FINANCIAL STATETrIENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
ACCOUNTING POLICIES
Basls of prepAring the flnanelal st&tements
The finanGial statements of the charity, which is & public bffliefit entlty under FRS 102, have been prepared ill
accordance with th¢ Chariti¢s SORP (FRS 102) 'Accounting and Reporting by Charili¢8.' StstemeTht of
Recommended Practice applicable to charities Preparing their accouiits in accordance with the Financial
R¢porting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019}',
Financial Reporting Standard 102 'Th¢ Financial Reporting Standard applicable in the UK and Republic of
Ireland, and th¢ ch￿'￿tIeS Act 2011. Th¢ financial stat¢rnertt8 have b¢¢n Plep￿ed under th¢ historical cost
¢onv¢ntio
Flnanelal reportlng standard 102 - reduced dlselosure exemptfions
The charity has t&ken advantag¢ of th¢ following disclosur¢ ¢xemption in preparing th¢se finall¢i&l 8tat¢ments, a8
pern]itted by FRS 102 'The Financial Reporting Stsndard applicable in the UK and Republic of Ireland,:
the requir¢m¢nts of S¢rtioll 7 Slatement of Cash Flows.
IEgal form
Gateway Church Merthyr Tydfil is an un-in¢oryorated charity, r¢8lSt¢red in England & Wales.
Ineome
All income is recognised in the Statemeat of F&llan¢ial Activities once the charity has entitlement to the funds, it
is probable that the income will be Teceived and the atnount can be measured reliably.
Glfts In Klnd
Gifts in kind are included itL the income and expenditure account wbere they are applied in carrying out
charitable activAti¢s, where th¢ charity would oth¢rwis¢ hav¢ to pur¢has¢ the donated facility and the b¢nefit is
both quantifial)le and material. The quantifiable benefit is shown as both incon]ing and expciided resources
within the appropriate funds. Where the gift is an asset it is treated as illcome and taken to siock or fixed assets as
appropriate.
The value of services provided by volunteers is not quantified.
Expenditllre
Liabilities are recogllised as ¢xp¢nditure as soon as there is a legal or constructiv¢ obligation conllnitting the
Charity to that ¢xpenditure, it is probable that a transfer of ecotM)miG benefits will be required in gettlernent and
th¢ amount of the obligatioll can be tneasured reliably. Expellditure is accoullted for on an accruals basis and bas
been cl&ssified under headings that aggr¢gat¢ all cosi r¢lat¢d to the cat¢gory. Where Costs ¢annot b¢ dir¢¢tly
attributed to particular headings they have been allocated to activities a basis consistent with the use of
resources.
Tgxatlon
The charity is exempt from tax on its charitable activiti¢s,
Fund aecoulltlng
Ullrestricted funds can be used in aocordanc¢ with th¢ charitable obj¢ctiv¢s at tk di8cr¢tion of th¢ tti]st¢es.
Restricted fullds CEU] only be used for particular restricted purposes within the objects of the cbarity. Restrictions
arise when specified by the doiior or when funds are r&is¢d for particular restricted purposes,
Further explanation ofthe nature and purpose of each fund 18 included in th¢ notes to th¢ f￿￿ela1 statements.
Debtors and creditors receivablelpayable within one year
Debtors and Credito￿ with no stated interest rate and receivable or payable within one year are recorded at
transaction price.
Going concern
Page 7
ontinued...

GATEWAY CHURCH MERTHYR TYDFIL
NOTES TO THE FINANCLIL STATEMENTS- condnued
FOR THE ITAR ENDED 31 DECEMBER 2024
ACCOUNTING POLICIES - continued
Th¢ fin￿]Cial st&tenTrnts have been prepared on a going concern basis as the trnstees believe that no material
uttc¢itaillties exist,
DONATIONS AND LEGACIES
2024
2023
Donattons
Gift aid
22,397
4,380
23,567
4,760
26,777
28,327
CHARITABLE ACTIVITIES COSTS
Support
costs (see
note 4)
Dire
Costs
Totalg
Religious activities
23,874
696
24,570
SUPPORT COSTS
Governan¢¢
Costs
R¢ligious activities
696
Support costs, included in th¢ abov¢, are as follows..
2024
Religious
activities
2023
Total
activities
Independent exan]iners fe¢s and
accountancy
696
684
TRUSTEES, REMUNEI RATION AND B£1 NEFITS
Ther¢ wer¢ no trnstees, remuneration or other ben¢fits for th¢ year end¢d 31 December 2024 nor for th¢ y¢ar
ended 31 December 2023.
Trustees, expenses
There were no t￿8￿¢5, cxp¢ns¢s paid for the year ended 31 December 2024 noi for the year ended
31 December 2023.
Page 8
continued...

GATlIWAY CHtIRCH MERTHYR TYDFIL
NOTES TO THE FINANCIAL STATEMENTS - Colltinued
FOR THE YEAR ENDED 31 DECEMBER 2024
GIFTS IN KIND
The value of volunteer tin]e is not quantified in terms of money but the time contributed by voluute•s is an
invaluable regouree ill temis of the outstattding contribution n￿le by them.
The numb¢r of hourg contributed by volunteers in the year was 250 (2023". 250).
INDEPEf4DENT EXAMINERS REIIIUNERATION
Amounts payabl¢ to Indepelldent examiners include:
2024
2023
Ind¢pend¢ut ¢xamination
696
684
696
684
DEBTORS: IIMOUNTS FALLING DUE WITHllY OIYE YEAR
2024
2023
Oth￿. debtors
422
1,255
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Other creditors
696
690
10.
MOVEMENT IN FUNDS
Net
movem¢J]t
in fund5
At
31112124
At 111124
UJArestrieted funds
GeneTal f￿]d
20,261
2,207
22,468
TOTAL FUNDS
20,261
2.207
22,468
Net movement in ￿nds, included in th¢ above ar¢ as follows..
Illcoming
r¢souTC¢8
Resources
expended
MovenTrnt
in fLmds
Unrestricted funds
General fund
26,777
(24,570)
2,207
TOTAL fiUNDS
26,777
(24,570)
2207
Page 9
continued..

GATEWAY CHUIICH MERTHYR TYDFIL
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024
io.
MOVEMENT IN FUNDS - contlnued
ComparatlV¢5 for movement in funds
Net
movement
in ftmds
At
3111J23
At 111123
Unrestrlcted funds
Gen¢ral fulld
17,121
3,140
20,261
TOTAL FUNDS
17,121
3,140
20,261
Conwarative net movement in ￿llds, included in the above are as follow5,'
Incorning
resources
Resources
expended
Movement
In ￿llds
Unrestricted funds
General thd
28,327
(25,187)
3,140
TOTAL fi UNDS
28,327
(25,18D
3,140
A cunent year 12 months and prior year 12 months cornbined position is as follows.,
Net
ovemcnt
in funds
At
3111Y24
At 111123
Unrestricted fullds
General fund
17,121
5,347
22,468
TOTAL FUNDS
17,121
5,347
22,468
A current Ye￿ 12 months and prior year 12 months Con￿lned ll¢t movemenl in fullds, included in the above are
as follows.,
tncomLng
resources
Resources
expended
JyIovement
in funds
Unrestricted funds
General ￿lld
55,104
(49.757)
5,347
TOTAL FUNDS
55,104
(49,757)
5,347
Page 10
continued...

GATEWAY CHURCH MERTHYR TYDFtL
OTES TO THE FINANCIAL STATEMENTS - continued
FOR YEAR NDED 31 DECEMBER 2024
ii.
REL4TED PARTY DISCLOSURES
Tkk¢re were no i'elated party transactions for th¢ y¢ar ¢nded 31 December 2024.
Pag¢ll

GATEWAY CHURCH MERTHYR TYDFIL
DETAILED STATLMI
OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
INCOME AND ENDOIVMENTS
Donatfions and legacle5
Donation8
Gift aid
22,397
4,380
23,567
4,760
26,777
28,327
Total incoming resources
26,777
28,327
EXPENDITUR
Ch&ritable Actlvltles
Insurance
Light and heat
Sundri¢s
Sundry equipment
Outrea¢lVMission ¢xpenses
T¢aching and training expenses
Apostolic oversight
Gifts & Donatlolls
Pastor fees
345
720
585
88
1,632
104
600
338
120
458
603
1,551
673
600
360
19,800
19,800
23,874
24,503
Support costs
Governallee costs
Illdep¢nd¢nt ¢xaminers fees and accountancy
696
684
Total resources expended
24,570
25,187
Net Income
2,207
3,140
This page does not forni part of the statutory financial statemcnts
Page 12