**REGISTERED CHARITY NUMBER: 1165744**
## **REPORT OF THE TRUSTEES AND**
## **UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 MARCH 2022**
**FOR**
**GATEWAY (YORK) CIO**
## **GATEWAY (YORK) CIO**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022**
||**Page**|
|---|---|
|**Report of the Trustees**|1 to 7|
|**Independent Examiner's Report**|8|
|**Statement of Financial Activities**|9|
|**Balance Sheet**|10|
|**Notes to the Financial Statements**|11 to 20|
|**Detailed Statement of Financial Activities**|21 to 22|
## **GATEWAY (YORK) CIO**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022**
The Trustees present their report with the financial statements of the charity for the period ended 31 March 2022. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019).
Gateway (York) CIO is the legal structure within which the work of Gateway Church takes place. The activities and achievements of the CIO are largely based on the generous donations of money and time from members of Gateway Church. Throughout this report the names of Gateway (York) CIO and Gateway Church will be used interchangeably. The Gateway Centre is the building out of which the majority of the charity's activities operate.
## **OBJECTIVES AND ACTIVITIES**
1. The advancement of the Christian faith for public benefit.
2. To provide community facilities in Acomb or other appropriate locations.
3. To advance any other charitable purpose in law considered appropriate.
This is worked out through:-
- Gateway Church and its activities including the provision of services to the community
- Supporting Christian work overseas
- Making the Gateway Centre available for community use
The trustees are aware of guidance published by the Charity Commission on Public Benefit and the guidance is taken into account when they review the objectives and activities of the charity.
The trustees facilitate the working out of the objectives of the charity in a variety of ways. One significant responsibility is the management of the Gateway Centre and the activities that take place in and from it. For example:
- It is where Gateway Church meets for worship and teaching.
- It houses services to the local community regardless of belief. These include but are not limited to groups to facilitate social connection; children's groups; regular events for young people; a community nursing service; a York Foodbank storage and distribution point; Christians Against Poverty debt advice service.
- It is a facility available to members of the local community. These users attract some revenue to help fund the costs of running the centre. Restore York (a local housing charity) is currently hiring a suite of offices at the Gateway Centre. Other services working from the Gateway Centre are given subsidised use of space to assist them in offering their services to the community eg. Reflect Pregnancy Advice, counselling services.
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## **GATEWAY (YORK) CIO**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022**
## **ACHIEVEMENT AND PERFORMANCE**
Gateway Church continues to be a people who proclaim and demonstrate the good news of God's kingdom. We seek to join with God as he transforms our community, nation and world. We provide numerous services that are of benefit to the local community and beyond. Throughout the financial year, we have sought to continue to serve God's purposes - faithfully preaching the good news, baptising new believers and teaching people to follow Christ.
## **Ongoing repercussions of the Covid-19 pandemic**
For much of this financial year, the activities of Gateway Church continued to be impacted by restrictions and advice given by the government. During the early part of the financial year, severe restrictions on indoor gatherings were in place, restricting the activities of the charity significantly. During this period, the church continued to broadcast weekly services online and safely ran essential services such as the Foodbank distribution point and the debt advice service. Usage of the Gateway Centre by external groups was also limited by restrictions in place.
As restrictions were eased during the financial year, activities were able to gradually return to normal. In-person worship services resumed, most of our work with the community restarted, and external groups began to use our facility once again as we all began to learn how to live with Covid.
Throughout this challenging period, we're very grateful to the church members who adapted to the various changes we had to implement. We have been hugely encouraged by the number of people who have stayed connected to the life of the church and continued to generously support the work of the charity.
The monies given by the members of the charity this year have been invested as follows.
## **EMPLOYMENT**
The employees who have worked for Gateway Church this year are:
|Caleb Ellwood|Lead Pastor|
|---|---|
|Wendy Neary|Gateway Centre Operations Manager|
|Jackie Adie|CAP Centre Manager|
|Lucy Den Braber|CAP Debt Coach (until July 2021)|
|Christine Hobson|
Church Administrator|
|Sarah Hogben|Children's Work Team Leader|
|Laura Crane|Youth Work Team Leader (until September 2021)|
|Cheryl Diuga|Gateway Centre Cleaner|
|Jenny Herrera|Executive Leader (until July 2021)|
|Mick Roberts|Facilities Assistant (from March 2022)|
John Wilson, who is self-employed, provides considerable help and guidance to the operation of the church in terms of leadership, pastoral support and teaching. He has been contracted throughout the financial year for the equivalent of one day a week.
We would like to record our thanks to all the staff for their considerable efforts during the last year.
## **THE GATEWAY CENTRE**
The building which is now the Gateway Centre was acquired in 1997, refurbished and further extended in 2008/2009. As part of that refurbishment the Church entered into a mortgage arrangement with the Charity Bank on which the CIO continues to make payments. The maintenance and running of the Gateway Centre is financed by the donations of members but is offset by the revenue from venue hire during the year.
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## **GATEWAY (YORK) CIO**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022**
## **Services made available by the CIO to the local community**
All of the services we offer are open to all members of the community, whatever their beliefs. These activities either seek to be self-financing through donation or are subsidised directly by the CIO.
## Christians Against Poverty Debt Advice Service
The CIO finances the provision of a free debt advice service in association with Christians Against Poverty. Throughout the year, due to the hard work of the team involved, we were able to support 38 new clients.
Apart from enabling people to tackle their debt, the service offered also helps clients to manage their finances in a way that supports their financial stability. In many cases the intervention of CAP has meant that individuals and families have avoided re-possession of their goods, eviction and homelessness.
Volunteers from Gateway Church provide friendship and support for clients when needed, deliver birthday cards and presents for clients and their children throughout the year. At Christmas members of Gateway Church provided Christmas hampers for the families and individuals who are currently being supported by the service.
## York Foodbank
Each Monday, members of Gateway Church, together with volunteers from other churches, distribute food in cooperation with the York Foodbank. This includes spending time with clients, offering them refreshment and signposting them to other organisations/support services as necessary. A stock of food is kept on Centre premises and regular donations are received at the Gateway Centre before being processed at the York Foodbank warehouse.
## Lights
After a period of disruption due to Covid-19 restrictions, youth work was able to return to relative normality from September 2021. The weekly, Friday-evening youth group continued to grow in size through the year. The group provides a safe place for young people to grow in community with others, be encouraged and supported by a team of youth leaders, and explore the Christian faith.
## Connect Cafe
Formerly known as "A safe place to connect", this group began during the pandemic. Previously it was meeting online, but transitioned to an in-person, socially-distanced group. During this financial year, the group became well established and well attended. The group meets weekly on a Wednesday for refreshments, social interaction and a short talk from a team member.
## Acomb Babies
As restrictions eased, we were able to re-start this outreach activity. Each Monday, we provide a place for parents with young babies to meet others at the same stage in life. Consistently, we find that isolated parents connect with others and make friendships for life. Our team come alongside and support these parents.
## Chapelfields Hangout
During the summer of 2021, a team from the church began a weekly outreach group for children and young people in the outside space of Sanderson House - a local community facility in the Chapelfields housing estate. Once the school term began in September, the group began to transform into a weekly After School Hangout for children and young people. Resourced by staff and volunteers from our youth and children's teams, this group is a place where healthy relationships can be built with young people from a range of backgrounds. Providing diversionary activities for young people is a benefit to the local community, which often faces high levels of anti-social behaviour.
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## **GATEWAY (YORK) CIO**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022**
## **Community Uses of the Gateway Centre**
The following groups used the Centre during the financial year:
Acomb Primary School Acts 435 Alcoholics Anonymous Catalyst City of York Council Community First Yorkshire Family Matters Family Mediation 'My Baby Can Dance' program Reflect Pregnancy Advice Service Restore York St Leonard's Hospice Tiny Toes Music University of York White Rose Art Therapy Wilf Ward Family Trust York Foodbank York Racial Equality Network
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## **GATEWAY (YORK) CIO**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022**
## **FINANCIAL REVIEW**
## Financial Review and the Impact of Covid-19
The Gateway Centre annual income was expected to be approximately £14,500. This estimate was approximately half of what is normally budgeted, as the effects of the pandemic were still very evident in reducing people's confidence to attend meetings and activities. However, we have been greatly encouraged that people's confidence grew over the year and income from the Centre rose to £20,628.
This, together with the continuing generosity of the members of Gateway Church and various grants has meant that the pandemic's financial impact on the charity has been greatly reduced.
The total amount that the charity received in grants and donations this year was £419,812. This was supplemented by income of £20,628 from Gateway Centre rental and recharges and interest of £182, giving a total income of £440,622.
The funds of the charity are used primarily to meet the costs of operating the Gateway Centre in order that it can be made available for community use and as home for Gateway Church, and in supporting the varied activities of the Church.
## Windows Restoration
In preparation for the restoration of the windows at the Gateway Centre, there was a concerted effort to raise funds by grant applications and a church Gift Day. We were delighted that a number of the applications were successful raising a total of £49,000. We are grateful to the following grant making trusts who made a substantial contribution to the project:
|Garfield Weston Foundation|£10,000|
|---|---|
|Bernard Sunley Foundation|£5,000|
|Pilgrim Trust|£10,000|
|Feoffees of St Michaels|£15,000|
|George A Moore Foundation|£ 5,000 - promised for 2022/23|
The Church Gift Day, which took place at the end of June 2021, raised a total of £42,496 including Gift Aid and the Trustees designated £40,000 from reserves for the project. This meant that by the beginning of October we had a total of £131,496 which, together with the VAT that we would be able to claim back from the Listed Places of Worship Scheme, would finance the whole project with the added benefit of a contingency for unexpected expenses.
Houghtons of York were therefore appointed to carry out the work and from December to March they undertook more detailed surveys of the windows, ordered supplies and started to construct the casements at their workshop. The fitting of the casements was scheduled to begin in April/ May 2022.
We are extremely grateful to the members of Gateway Church for their continued generosity which has made this project possible.
## Donations and grants
Donations and grants of £59,267 were made in the year, £22,314 from unrestricted funds and £36,953 from restricted funds which include special offerings made by the church community. These donations went to support mission work both in this country and overseas, church planting, and meeting community need.
£7,200 was also given to Christians Against Poverty with whom the CIO partners to run a debt advice service from the Gateway Centre. This money is used by Christians Against Poverty to provide the legal and financial structure that is necessary to operate a local debt advice centre. On top of this, the CIO paid for the cost of running the centre locally, i.e. salaries and expenses, and this came to a total of £19,888; £11,120 of this being funded by restricted grants.
The Statement of Financial Activities shows a surplus of £139,791 for the year. Total reserves stand at £1,023,882 with net current assets of £231,370.
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## **GATEWAY (YORK) CIO**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022**
## **RESERVES POLICY**
It is the policy of the charity to maintain unrestricted reserves, which are the free current reserves of the charity not invested in tangible fixed assets, at a level which equates to approximately three to six months unrestricted expenditure. At this level, the Trustees feel that they would be able to continue the current activities of the charity.
## **FUTURE PLANS**
The Trustees will continue to examine ways to use the Gateway Centre as a venue for training and conferences, as well as extending its community use to further benefit the local community.
Gateway Church will continue to offer its current activities and services, and will continue with its support of York Foodbank, and Reflect Pregnancy Advice Service. Restore York has had their tenancy renewed and will be tenants at the Centre at least until October 2022 when the Lease will be reviewed.
The windows restoration project will be a significant undertaking and is scheduled to take place in the next financial year.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
Gateway (York) CIO is managed by 7 Trustees and is governed by its constitution. As permitted under the charity's constitution, one of the trustees is engaged by the charity - Caleb Ellwood as an employee. He does not receive additional remuneration in respect of his roles as a trustee.
## **RISK MANAGEMENT**
The trustees continue to assess the major strategic, business and operational risks which the charity faces and systems are in place to mitigate those risks.
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## **GATEWAY (YORK) CIO**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022**
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 1165744
**Principal address** The Gateway Centre Front Street Acomb York YO24 3BZ
## **Trustees**
Kirsty Allen Nathan Bulley David Donkin Caleb Ellwood Alan Gee Mark Howard - to 24 March 22 Sarah Mills - to 24 March 22
## **Independent examiner**
UHY Calvert Smith Heritage House Murton Way Osbaldwick York YO19 5UW
Approved by order of the board of trustees on 21 December 2022 and signed on its behalf by:
D Donkin - Trustee
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**INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GATEWAY (YORK) CIO**
## **Independent examiner's report to the trustees of Gateway (York) CIO ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2022.
## **Responsibilities and basis of report**
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities 2011 ('the Act').
I report in respect of my examination of your 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) (b) of the 2011 Act.
## **Independent examiner's statement**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of ICAEW which is one of the listed bodies.
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:
1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or
2.
- the accounts do not accord with those records; or
3. the accounts 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 (FRS 102)).
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.
H Priest ICAEW UHY Calvert Smith Chartered Accountants Heritage House Murton Way Osbaldwick York North Yorkshire YO19 5UW
Date: 3 January 2023
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## **GATEWAY (YORK) CIO**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022**
|Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
**Charitable activities**
Community facilities
Investment income
3
Other income
**Total**
**EXPENDITURE ON**
**Charitable activities**
Community facilities
Christians Against Poverty
Community nursing
Church activities
Donations and giving
Governance and administration
**Total**
**NET INCOME**
**Transfers between funds**
16
**Net movement in funds**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
funds
£
**284,230**
**20,628**
**182**
**-**
**305,040**
**71,980**
**8,768**
**595**
**107,283**
**22,314**
**7,882**
**218,822**
**86,218**
**3,735**
**89,953**
**865,786**
**955,739**|Restricted
funds
£
**135,582**
**-**
**-**
**-**
**135,582**
**33,936**
**11,120**
**-**
**-**
**36,953**
**-**
**82,009**
**53,573**
**(3,735)**
**49,838**
**18,305**
**68,143**|**2022**
**Total**
**funds**
**£**
**419,812**
**20,628**
**182**
**-**
**440,622**
**105,916**
**19,888**
**595**
**107,283**
**59,267**
**7,882**
**300,831**
**139,791**
**-**
**139,791**
**884,091**
**1,023,882**|2021
Total
funds
£
309,653
8,035
85
3,444
321,217
77,416
23,967
595
116,603
51,176
7,389
277,146
44,071
-
44,071
840,020
884,091|
|---|---|---|---|---|
The notes form part of these financial statements
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## **GATEWAY (YORK) CIO**
## **BALANCE SHEET 31 MARCH 2022**
|Notes
**FIXED ASSETS**
Tangible assets
9
**CURRENT ASSETS**
Stocks
10
Debtors
11
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
12
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**CREDITORS**
Amounts falling due after more than one year
13
**NET ASSETS**
**FUNDS**
16
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Unrestricted
funds
£
**991,917**
**250**
**23,962**
**162,014**
**186,226**
**(22,998)**
**163,228**
**1,155,145**
**(199,405)**
**955,740**|Restricted
funds
£
**-**
**-**
**3,561**
**67,887**
**71,448**
**(3,306)**
**68,142**
**68,142**
**-**
**68,142**|**2022**
**Total**
**funds**
**£**
**991,917**
**250**
**27,523**
**229,901**
**257,674**
**(26,304)**
**231,370**
**1,223,287**
**(199,405)**
**1,023,882**
**955,740**
**68,142**
**1,023,882**|2021
Total
funds
£
989,965
600
26,878
113,000
140,478
(31,226)
109,252
1,099,217
(215,126)
884,091
865,786
18,305
884,091|
|---|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 21 December 2022 and were signed on its behalf by:
C Ellwood - Trustee
A Gee - Trustee
The notes form part of these financial statements
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## **GATEWAY (YORK) CIO**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable incorporated organisation, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - not provided Fixtures and fittings - 20% on reducing balance
The freehold property was revalued by the Trustees at £975,000 following the completion of the development work in 2009.This revaluation took place in the predecessor entity and therefore the freehold property value in the accounts is referred to as cost.
No depreciation has been provided on the freehold property on the basis of the long life of the asset, and as the estimated residual value is not considered materially different from the carrying value.
## **Stocks**
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
continued...
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**GATEWAY (YORK) CIO**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022**
## **1. ACCOUNTING POLICIES - continued**
## **Pension costs and other post-retirement benefits**
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
## **Government grants**
Income from government grants is recognised when the charity is entitled to the income, the receipt is probable and the amount can be measured reliably.
## **2. DONATIONS AND LEGACIES**
|Tithes and offerings
Gift aid
Grants
Grants received, included in the above, are as follows:
Goverment grants
Other grants|**2022**
**£**
**289,772**
**63,997**
**66,043**
**419,812**
**2022**
**£**
**4,982**
**61,061**
**66,043**|2021
£
242,884
49,318
17,451|2021
£
242,884
49,318
17,451|
|---|---|---|---|
|||309,653||
||||2021
£
17,021
430|
||||17,451|
The charity was able to take advantage of the Government's Job Retention Scheme during the year, claiming a total of £2,791 (2021: £9,089). The charity also received grants of £2,191 (2021: £7,931) from Government money given to local Councils to assist with the continuity of organisations during the Covid-19 pandemic.
Included in other grant funding is £49,616 of restricted income received in respect of the windows restoration project.
## **3. INVESTMENT INCOME**
|**INVESTMENT INCOME**|||
|---|---|---|
||**2022**|2021|
||**£**|£|
|Deposit account interest|**182**|85|
continued...
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## **GATEWAY (YORK) CIO**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022**
## **4. GRANTS PAYABLE**
|**GRANTS PAYABLE**|||
|---|---|---|
||**2022**|2021|
||**£**|£|
|Donations and giving|**59,267**|51,176|
## **5. NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
||**2022**|2021|
|---|---|---|
||**£**|£|
|Depreciation - owned assets|**3,138**|2,954|
|Deficit on disposal of fixed assets|**-**|183|
|Accountancy and independent examination fees|**2,065**|2,400|
## **6. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the period ended 31 March 2022.
As permitted under the charity's constitution, and described in the Trustees' report, Mr C Ellwood was also engaged by the charity during the year as an employee. He does not however receive additional remuneration in respect of his role as trustee.
Total salary and employer pension contributions of £40,436 were paid to Mr C Ellwood in the period (2021: £40,864).
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021.
## **7. STAFF COSTS**
|Wages and salaries
Social security costs
Other pension costs|**2022**
**£**
**126,448**
**4,991**
**5,941**
**137,380**|2021
£
128,086
4,243
6,498
138,827|
|---|---|---|
The average monthly number of employees during the year was as follows:
|Church activities (incl. Chapelfields)
Community facilities and administration
Christians Against Poverty|**2022**
**5**
**2**
**1**
**8**|2021
5
3
2|
|---|---|---|
|||10|
No employees received emoluments in excess of £60,000.
continued...
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## **GATEWAY (YORK) CIO**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022**
## **8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|Unrestricted
funds
2021
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
270,566
**Charitable activities**
Community facilities
8,035
Investment income
85
Other income
3,444
**Total**
282,130
**EXPENDITURE ON**
**Charitable activities**
Community facilities
73,460
Christians Against Poverty
23,967
Community nursing
595
Church activities
116,603
Donations and giving
20,799
Governance and administration
7,389
**Total**
242,813
**NET INCOME**
39,317
**Transfers between funds**
(133)
**Net movement in funds**
39,184
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
826,603
**TOTAL FUNDS CARRIED FORWARD**
865,787|Restricted
funds
2021
£
39,087
-
-
-
39,087
3,956
-
-
-
30,377
-
34,333
4,754
133
4,887
13,417
18,304|Total
funds
2021
£
309,653
8,035
85
3,444
321,217
77,416
23,967
595
116,603
51,176
7,389
277,146
44,071
-
44,071
840,020
884,091|
|---|---|---|
continued...
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## **GATEWAY (YORK) CIO**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022**
## **9. TANGIBLE FIXED ASSETS**
|**COST**
At 1 April 2021
Additions
At 31 March 2022
**DEPRECIATION**
At 1 April 2021
Charge for year
At 31 March 2022
**NET BOOK VALUE**
At 31 March 2022
At 31 March 2021
**10.**
**STOCKS**
Finished goods
**11.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
Other debtors
Gift Aid debtor
Prepayments|Freehold
property
£
**975,000**
**-**
**975,000**
**-**
**-**
**-**
**975,000**
975,000|Fixtures
and
fittings
Totals
£
£
**135,815**
**1,110,815**
**5,090**
**5,090**
**140,905**
**1,115,905**
**120,850**
**120,850**
**3,138**
**3,138**
**123,988**
**123,988**
**16,917**
**991,917**
14,965
989,965
**2022**
2021
**£**
£
**250**
600
**2022**
2021
**£**
£
**2,338**
-
**-**
2,279
**24,853**
24,045
**332**
554
**27,523**
26,878|
|---|---|---|
||||
||||
||||
continued...
-15-
## **GATEWAY (YORK) CIO**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022**
## **12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Bank loans and overdrafts (see note 14)
Social security and other taxes
Other creditors
**13.**
**CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR**
Bank loans|**2022**
**£**
**15,801**
**513**
**9,990**
**26,304**
**2022**
**£**
**199,405**|2021
£
16,170
450
14,606
31,226
2021
£
215,126|
|---|---|---|
## **14. LEASING AGREEMENTS**
Operating lease income of £3,850 is due within one year (2021: £6,600 within one year, and £3,850 after more than one year).
## **15. SECURED DEBTS**
The following secured debts are included within creditors:
||**2022**|2021|
|---|---|---|
||**£**|£|
|Bank loans|**215,206**|231,296|
The bank loan is secured by way of a mortgage on the Gateway Centre.
continued...
-16-
## **GATEWAY (YORK) CIO**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022**
## **16. MOVEMENT IN FUNDS**
|**Unrestricted funds**
General fund
Windows restoration designated fund
**Restricted funds**
Romance Academy
Helping Hands
Christians Against Poverty
Members mission
Bless Fund
Dayspring Academy School Bus
Seed Fund
Helping Hands (Covid)
Swahili Translation Project
AV Fund (Restricted)
Windows restoration fund
Madagascar famine
**TOTAL FUNDS**
Net movement in funds, included in the above are a
**Unrestricted funds**
General fund
**Restricted funds**
Helping Hands
Christians Against Poverty
Members mission
Dayspring Academy School Bus
Helping Hands (Covid)
Swahili Translation Project
AV Fund (Restricted)
Windows restoration fund
Ukraine fund
Madagascar famine
**TOTAL FUNDS**|Net
movement
At 1.4.21
in funds
£
£
**865,786**
**86,219**
**-**
**-**
**865,786**
**86,219**
**1,253**
**-**
**1,703**
**(853)**
**1,356**
**360**
**2,075**
**(201)**
**785**
**-**
**4,337**
**(4,287)**
**750**
**-**
**3,489**
**(1,000)**
**(701)**
**553**
**3,258**
**625**
**-**
**58,251**
**-**
**124**
**18,305**
**53,572**
**884,091**
**139,791**
s follows:
Incoming
resources
£
**305,040**
**-**
**11,480**
**10,859**
**50**
**-**
**553**
**625**
**92,187**
**2,263**
**17,565**
**135,582**
**440,622**|Transfers
between
At
funds
31.3.22
£
£
**(36,265)**
**915,740**
**40,000**
**40,000**
**3,735**
**955,740**
**-**
**1,253**
**-**
**850**
**-**
**1,716**
**-**
**1,874**
**-**
**785**
**-**
**50**
**-**
**750**
**-**
**2,489**
**148**
**-**
**(3,883)**
**-**
**-**
**58,251**
**-**
**124**
**(3,735)**
**68,142**
**-**
**1,023,882**
Resources
Movement
expended
in funds
£
£
**(218,821)**
**86,219**
**(853)**
**(853)**
**(11,120)**
**360**
**(11,060)**
**(201)**
**(4,337)**
**(4,287)**
**(1,000)**
**(1,000)**
**-**
**553**
**-**
**625**
**(33,936)**
**58,251**
**(2,263)**
**-**
**(17,441)**
**124**
**(82,010)**
**53,572**
**(300,831)**
**139,791**|
|---|---|---|
continued...
-17-
## **GATEWAY (YORK) CIO**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022**
## **16. MOVEMENT IN FUNDS - continued**
**Comparatives for movement in funds – year ended 31 March 2021**
|**Unrestricted funds**
General fund
AV Fund
**Restricted funds**
Romance Academy
Helping Hands
Members Mission Offerings
Bless Fund
Office refurbishment
Dayspring Academy School Bus
Seed Fund
CAP York
Helping Hands (Covid)
Swahili Translation Project
AV Fund (Restricted)
Mission Trips
**TOTAL FUNDS**|Net
movement
At 1.4.20
in funds
£
£
825,733
39,316
870
-
826,603
39,316
2,297
(1,044)
1,703
-
1,269
556
781
4
512
(512)
5,225
(888)
750
-
880
476
-
3,489
-
(701)
-
3,125
-
250
13,417
4,755
840,020
44,071|Transfers
between
funds
£
737
(870)
(133)
-
-
-
-
-
-
-
-
-
-
133
-
133
-|At
31.3.21
£
865,786
-
865,786
1,253
1,703
1,825
785
-
4,337
750
1,356
3,489
(701)
3,258
250
18,305
884,091|
|---|---|---|---|
continued...
-18-
## **GATEWAY (YORK) CIO**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022**
## **16. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Romance Academy
Christ Central
Members Mission Offerings
Bless Fund
Office refurbishment
Dayspring Academy School Bus
CAP York
Helping Hands (Covid)
Swahili Translation Project
AV Fund (Restricted)
Mission Trips
**TOTAL FUNDS**|Incoming
resources
2021
£
282,130
-
545
15,196
24
-
-
2,994
6,625
10,328
3,125
250
39,087
321,217|Resources
Movement
expended
in funds
2021
2021
£
£
(242,814)
39,316
(1,044)
(1,044)
(545)
-
(14,640)
556
(20)
4
(512)
(512)
(888)
(888)
(2,518)
476
(3,136)
3,489
(11,029)
(701)
-
3,125
-
250
(34,332)
4,755
(277,146)
44,071|
|---|---|---|
The notes above set out the restricted grants received and utilised in this and the prior year. The balances carried forward relate to funding which has not been utilised for the restricted purpose at the balance sheet date.
## **Special offerings**
The church community regularly make specific offerings to support particular needs and causes, as well as making general contributions to support the charity's activities. Such offerings are classified as restricted funds. These have included the following in the year:
## Helping Hands / Helping Hands (Covid):
Donations made to Helping Hands are used to provide support and aid for local community need.
Donations made to Helping Hands (Covid) are used to provide support and aid for local community need as a result of the effects of Covid-19.
## Members Mission Offerings:
Donations to individuals who are undertaking support missions and outreach activities.
## Dayspring Academy School Bus:
Money raised to help the Dayspring Academy in Zambia to purchase, repair, insure, maintain and run school buses for orphaned children who cannot afford transport to the school.
## CAP York:
Donations given to support the work of the CAP Centre in York specifically. It can be used to support clients with emergency funding and food, to run events for clients, as well as running costs and salary costs for CAP York employees.
## Swahili Translation Project
Donations made to fund the translation of a 2 year leadership course into Swahili for church leaders in Africa.
continued...
-19-
## **GATEWAY (YORK) CIO**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022**
## **16. MOVEMENT IN FUNDS - continued**
## AV Fund:
To meet the costs of upgrading and updating the centre's audio visual equipment. A transfer of £3,883 has been made to reflect equipment purchased using the funds in the period.
## Ukraine:
Donations to provide relief to those effected by the war in Ukraine.
## Madagascar famine
Donations made to support the Barnabas Fund crisis response to the famine in Madagascar.
## **Windows restoration**
The Windows restoration restricted fund includes restricted grant funding received in the period of £49,616, and special offerings and donations (and related gift aid) of £45,271. This relates to funding for the full restoration of the Gateway Centre's windows. Works commenced during the year and will be completed in the year ended 31 March 2023.
In addition, during the year the trustees have designated £40,000 of general funds to the project.
## **17. OTHER FINANCIAL COMMITMENTS**
The charity had engaged contractors to commence work on the Gateway Centre windows restoration prior to the year end, with the total project cost expected to be in the region of £157,000, inclusive of VAT.
Initial costs of £33,936 have been recognised in this period and included in expenditure on community facilities.
## **18. RELATED PARTY DISCLOSURES**
The trustees make donations to the charity in their capacity as members of the Gateway Church community. Total donations to the charity from the trustees in the year was £40,218 (2021 - £33,385).
-20-
## **GATEWAY (YORK) CIO**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Tithes and offerings
Gift aid
Grants
**Investment income**
Deposit account interest
**Charitable activities**
Gateway Centre income
**Other income**
Salary recharge
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Wages
Social security
Pensions
Rates and water
Light and heat
Ministry expenses
Sundries
Church activities and events
Other CAP expenses
Community Nursing
Repairs and renewals
Other establishment costs
Office expenses
Conferencing expenses
Kitchen costs
Exceptional renewal - office refurbishment
Exceptional renewal - Gateway Centre windows
Fixtures and fittings
Loss on sale of tangible fixed assets
Donations and giving|2022
£
**289,772**
**63,997**
**66,043**
**419,812**
**182**
**20,628**
**-**
**440,622**
**100,646**
**3,483**
**4,651**
**1,445**
**7,766**
**11,220**
**277**
**10,383**
**642**
**595**
**7,991**
**3,558**
**4,207**
**187**
**-**
**-**
**33,936**
**3,138**
**-**
**59,267**
**253,392**|2021
£
242,884
49,318
17,451
309,653
85
8,035
3,444
321,217
103,345
3,109
5,261
966
6,118
22,164
4,379
10,604
723
595
8,506
4,898
6,547
-
2,082
512
-
2,954
183
51,176
234,122|
|---|---|---|
This page does not form part of the statutory financial statements
-21-
## **GATEWAY (YORK) CIO**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022**
|**Support costs**
**Support staff costs**
Wages
Social security
Pensions
Other staff costs
**Finance**
Bank loan interest
**Governance and administration**
Accountancy fees
Legal, professional & consultancy
Insurance
Total resources expended
**Net income**|2022
£
**25,802**
**1,508**
**1,290**
**3,839**
**32,439**
**7,118**
**3,650**
**1,021**
**3,211**
**7,882**
**300,831**
**139,791**|2021
£
24,741
1,134
1,237
1,082
28,194
7,441
3,701
1,074
2,614
7,389
277,146
44,071|
|---|---|---|
This page does not form part of the statutory financial statements
-22-