## The Gateway Church - Newcastle
Report and Accounts Year ended 31 March 2022
1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk
## **THE GATEWAY CHURCH - NEWCASTLE**
## **YEAR ENDED 31 MARCH 2022**
## **LEGAL & ADMINISTRATIVE DETAILS**
ADDRESS FOR CORRESPONDENCE The Gateway Church - Newcastle c/o Pendower Good Neighbour Project 12-14 Sunnybank Avenue Newcastle upon Tyne NE15 6SD GOVERNING DOCUMENT CIO - Foundation registered 29 Oct 2015 as amended 11 June 2020 CHARITY REGISTRATION NUMBER 1164161 TRUSTEES Sam Douthwaite (chair) James Heron Hall Kemi Olantunji Oliver Nicholas Seymour (until 22 November 2021) Stephen Gill Nicola Riches (from 7 March 2022) BANKERS Lloyds Bank plc 102 Grey Street Newcastle upon Tyne NE99 1SL INDEPENDENT EXAMINER Mary Evans Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
## **INDEX**
Page 1 Legal & Administrative Details Pages 2 - 3 Trustees' Report Page 4 Independent Examiner's Report Page 5 Receipts and Payments Account Page 6 Statement of Assets & Liabilities Pages 7 - 8 Notes to the Accounts
Page 1
## **THE GATEWAY CHURCH - NEWCASTLE**
## **REPORT OF THE TRUSTEES**
## **YEAR ENDED 31 MARCH 2022**
The Trustees have pleasure in submitting the Report and Accounts for the year.
## **Objects of the charity**
The charity, which is a church, is governed by a constitution and is constituted as a charitable incorporated organisation. The charity's principal objects, as set out in its governing document, are:
a) the advancement of the Christian faith in Newcastle-upon-Tyne and such other parts of the United Kingdom and the world as the charity trustees may from time to time decide
b) to relieve financial hardship by the provision of funds, goods or services of any kind in such parts of the United Kingdom or the world as the charity trustees may from time to time decide
## **Summary of the charity's main activities and achievements**
To further the above objects and vision, the charity's main activities and achievements were as follows:
- Facilitation of online Sunday gatherings, prayer meetings and midweek meetings open to members of the public for fellowship, bible study and prayer which relieved the ongoing issue of isolation for people during the ongoing impact of COVID-19
- Set up of online discipleship platform which can be accessed by all with internet access. Plus the provision of 1:1 online appointments to talk through queries.
- Setting up of localised discipleship hubs creating in person opportunities for Bible study, prayer and fellwowship
- A children’s clothes bank and “drop-in”. Free refreshments are also given to members of the public. Literature about the Christian faith is made available and prayer is offered to any who’d like it in a variety of languages. Opportunity is given for people to explore the Christian faith if they would like to. This has operated as the usual in person service as well as click and collect.
- Regular “outreach activities” take place into Newcastle city centre, to share the Good News of Jesus Christ with members of the public, through verbal and written means.
- Christianity Explored courses run that are open to all members of the public. This is a seven week course, teach people the Good News message of Jesus Christ through the Gospel of Mark.
- Organised discipleship groups where people can grow in the understanding of the Christian faith.
- Participation in united church efforts to see the Christian faith shared with people throughout the city of Newcastle.
With the easing of COVID-19 restrictions and guidance from the government allowing us to confidently return to meeting in person we wee able to reevaluate our overall operations. In November we launched four discipleship hubs in different locations (Rowlands Gill, Kingston Park, Cruddas Park, Pegswood). These have served as accessible places for people to come and engage with the Christian faith. Alongside this we were able to continue an online gathering space for those who still felt endangered by COVID.
Our online discipleship course has been accessed by a number of people and served as a beneficial way for people to learn more about the Christian faith.
Page 2
Our community clothes bank was able to reopen to the public and families have been able to benefit from the practical support we offer there. A number have commented on the improvements made to the space in the pandemic. These improvements have allowed us to move towards setting up another practical work helping with food poverty which will start July 2022.
Through a combination of our different works we have been able to engage with people that we have not previously.
In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission.
## **Financial review**
During the year income decreased by £6,698, to £48,160, and expenditure increased by £9,245, to £55,375. As a result the cash held by the charity decreased by £7,215, to £28,701, of which £22,527 is unrestricted and can be used for any charitable purpose.
## **Reserves policy**
The trustees have determined that the charity should aim to hold unrestricted cash of no less than £12,000 (which equates to about 3 months' of unrestricted expenditure) so that the charity could continue to operate should income and / or expenditure vary adversely. At the year end, the charity held unrestricted cash of £22,527 which is higher than the minimum amount specified but given the current deficit, the trustees consider this appropriate and the charity is complying with its reserves policy.
## **Governance**
Responsibility for setting policy and for making operating decisions rest with the trustees who meet regularly to monitor the activities of the charity. New trustees are recruited and appointed by Church Eldership.
## **Risk statement**
The charity is exposed to various risks - be they operational, financial or reputational. The trustees review the charity's activities regularly to identify significant risks and, where possible, they take appropriate measures to mitigate those risks.
## **Responsibilities of trustees**
Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.
We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.
We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.
## **Approval**
This report was approved by the trustees and signed on their behalf by:
Sam Douthwaite
Date: 12 December 2022
Page 3
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF**
## **THE GATEWAY CHURCH - NEWCASTLE**
I report to the trustees on my examination of the accounts of The Gateway Church - Newcastle ('the charity') for the year ended 31 March 2022 on pages 5 to 8 following.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in accordance with section 130 of the 2011 Act; or
2. the accounts do not accord with the accounting records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Mary Evans
Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
Date: 13 December 2022
Page 4
## **THE GATEWAY CHURCH - NEWCASTLE**
## **RECEIPTS AND PAYMENTS ACCOUNT**
## **YEAR ENDED 31 MARCH 2022**
|Notes
**_Income receipts_**
Donations
Grants
Gift aid receipts
Other
**_Total receipts_**
**Payments**
2
3
**_Total payments_**
Transfers between funds
**Net movement in funds**
Cash funds as at last year end
**Cash funds at this year end**
A
Net
of
receipts
/
(payments)
before
transfers
Grants & donations paid
Payments
in
relation
to
charitable
activities undertaken directly|Unrestricted
Funds
£
33,065
-
-
178
33,243
41,597
750
42,347
(9,105)
544
(8,561)
31,088
22,527|Restricted
Funds
£
47
14,870
-
-
14,917
13,028
-
13,028
1,890
(544)
1,346
4,829
6,174|2022
£
33,112
14,870
-
178
48,160
54,625
750
55,375
(7,215)
-
(7,215)
35,916
28,701|2021
£|
|---|---|---|---|---|
|||||43,664
3,000
8,194
-|
|||||54,858|
|||||45,740
390|
|||||46,130|
|||||8,728
-|
|||||8,728
27,188|
|||||35,916
|
The notes on pages 7 - 8 form part of these accounts.
Page 5
## **THE GATEWAY CHURCH - NEWCASTLE**
## **STATEMENT OF ASSETS AND LIABILITIES**
## **YEAR ENDED 31 MARCH 2022**
|**A Cash funds**
Cash at bank with immediate access
**B**
**Other monetary assets**
Gift aid due to charity
Grant due to charity
Payments relating to April 2022
**C**
**Liabilities**
PAYE due
March salary paid in April
Unbilled fee for Independent Examination
**D**
**Assets retained for charity's own use**
Contents and equipment|Unrestricted
funds
£
22,527
**22,527**
4,696
-
1,000
**5,696**
374
1,635
828
**2,838**|Restricted
funds
£
6,174
**6,174**
-
600
**600**
-
-
**-**|2022
£
28,701
**28,701**
4,696
-
1,600
**6,296**
374
1,635
828
**2,838**
Value
2022
£
3,000
**3,000**|2021
£|
|---|---|---|---|---|
|||||35,916|
|||||**35,916**|
|||||414
9,970
-|
|||||**10,384**
|
|||||370
1,630
810|
|||||**2,810**|
|||||Value
2021
£|
|||||1,750|
|||||**1,750**|
Current values have been estimated by the trustees
## **E Guarantees and secured debts**
The charity has not given any guarantees and has not provided its assets as security for any liabilities.
The accounts were approved by the trustees and signed on their behalf by
Sam Douthwaite
## Date: 12 December 2022
The notes on pages 7 - 8 form part of these accounts.
Page 6
## **THE GATEWAY CHURCH - NEWCASTLE**
## **NOTES TO THE ACCOUNTS**
## **YEAR ENDED 31 MARCH 2022**
## **1 Accounting policies**
The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.
|General
funds
£
**2**
**Payments in relation to charitable activities undertaken directly**
Senior Elder costs (see Note 4)
24,367
West End Community Gathering costs
-
General running costs (incl. Tabitha's Place)
13,908
Rent
1,426
Property costs
573
Professional costs (incl. insurance)
514
Accounts & Independent Examination
810
41,597
**3**
**Grants & donations paid**
Institutions
750
750|Restricted
Funds
£
-
11,282
1,746
-
-
-
-
13,028
-
-|Total
2022
£
24,367
11,282
15,654
1,426
573
514
810
54,625
750
750|Total
2021
£|
|---|---|---|---|
||||22,395
9,105
9,963
1,855
1,043
750
630|
||||45,740|
||||390
|
||||390|
## **4 Transactions with related parties**
Sam Douthwaite, a trustee, served as a Senior Elder and the assocaited costs are shown above in Note 2. He was paid for serving in that capacity, not for serving as trustee; these payments are permitted by the charity's governing document.
During the year, the wife of a trustee was paid £240 for artwork for Tabitha's Place.
Other than direct reimbursements of expenses made on behalf of the charity, no other amounts were paid or are payable to any trustee or to any person connected to them.
Page 7
## **THE GATEWAY CHURCH - NEWCASTLE**
## **NOTES TO THE ACCOUNTS**
## **YEAR ENDED 31 MARCH 2022**
## **5 Movement on funds**
|**ement on funds**||||||
|---|---|---|---|---|---|
|**Restricted funds**
Tabitha's Place
West End Community Gatherings (WECG)
**Total Restricted**
**_General Funds_**
**Unrestricted Funds**
**Total Funds**|Opening
Balance
£
1,024
3,805
4,829
31,088
31,088
35,916|Receipts
£
47
14,870
14,917
33,243
33,243
48,160|Payments
£
(129)
(12,899)
(13,028)
(42,347)
(42,347)
(55,375)|Transfers
£
(2)
(542)
(544)
544
544
-|Closing
Balance
£
940
5,234|
||||||6,174|
||||||22,527|
||||||22,527|
|||||||
||||||28,701|
Tabitha's Place is a mercy and outreach ministry offering free refreshments, children's clothes, toys and books.
The WECG fund is money received for specific project work in the community and costs include a proportion of rent and property costs. During the year, a grant was received primarily for WECG but with a broader remit that also included the building of online ministry; all expenditure from this fund has been spent according to the remit of the grants.
The transfers out of restricted funds were to correct historic fund allocation issues where expenses had been paid in previous years that fulfilled all donor and/or grant restrictions but had not been recorded as such.
Page 8