**REGISTERED CHARITY NUMBER: 1165744**
## **REPORT OF THE TRUSTEES AND**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
**FOR GATEWAY (YORK) CIO**
UHY Calvert Smith Chartered Accountants Heritage House Murton Way Osbaldwick York North Yorkshire YO19 5UW
## **GATEWAY (YORK) CIO**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
||**Page**|
|---|---|
|**Report of the Trustees**|1 to 6|
|**Independent Examiner's Report**|7|
|**Statement of Financial Activities**|8|
|**Balance Sheet**|9|
|**Notes to the Financial Statements**|10 to 20|
|**Detailed Statement of Financial Activities**|21 to 22|
## **GATEWAY (YORK) CIO**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023**
The Trustees present their report with the financial statements of the charity for the period ended 31 March 2023. 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 uses attract some revenue to help fund the costs of running the centre. Restore York (a local housing charity) are 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.
-1-
## **GATEWAY (YORK) CIO**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023**
## **ACHIEVEMENT AND PERFORMANCE**
Gateway Church continues to strive to be a community of 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 a number 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.
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/Elder|
|---|---|
|Joseph O'Neill|Staff Pastor/Elder|
|Wendy Neary|Gateway Centre Operations Manager|
|Christine Hobson|
Church Administrator|
|Sarah Hogben|
Children's Work Team Leader|
|Jackie Adie|
CAP Centre Manager|
|Molly Skaife|Youth Support Worker|
|Joy Wong Ho|Hospitality Coordinator|
|Cheryl Diuga|Gateway Centre Cleaner|
|Mick Roberts|Facilities Assistant|
|Ruth Burling|Fundraiser|
We would like to record our thanks to all the staff for their considerable efforts during the last year.
## **The Ministry of the Church**
Gateway Church continues to thrive as a local church, with regular public worship services, weekly small groups for discipleship and fellowship and various groups and ministries. Considerable numbers of people give their time, money and effort to facilitate the work of the church. The trustees would like to acknowledge the vital role that all church members play, and thank all those who have contributed in any way during the last year.
## **Organisational development**
During the year, Gateway Church went through a process of renewing the makeup of the team of Elders. Ben Greene and Joseph O'Neill were recognised by the church as elders in June 2022. At the same time, Nathan Bulley, David Donkin and John Wilson decided to step back from the team. Caleb Ellwood continued in his role as Lead Elder. The trustees would like to wholeheartedly thank Nathan, David and John for serving the church in this way over many years.
## **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 and a number of external grants.
-2-
## **GATEWAY (YORK) CIO**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023**
## **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.
Several other charities have contributed to the running cost of this valuable 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 giving out over 3 days worth of food to each family, 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
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.
## The Atrium
From September 2022, we expanded the previous "Connect Cafe" ministry to become a hospitality space Monday to Wednesday, 10am-2pm. This originated during the post-pandemic period as a safe place for people to connect with others. We offer free hot and cold drinks, soup, hot sandwiches alongside a friendly team of volunteers who connect with members of the community. This ministry helps to reduce social isolation.
## Chapelfields After School Hangout
Once per week in the time slot after schools finish, we run a group for children and young people at Sanderson House - a community facility in the Chapelfields neighbourhood. 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.
-3-
## **GATEWAY (YORK) CIO**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023**
## **Community Uses of the Gateway Centre:**
The following groups used the Centre during the financial year:
Acomb Primary School Alcoholics Anonymous Anchor Housing Trust Baby Band Christians Against Poverty Catalyst City of York Council Community Counselling Dementia Forward Family Matters First Aid Training - Woodland Tykes Jon Ward Drumming 'My Baby Can Dance' program Northern Dance Academy Reflect Pregnancy Advice Service Restore York St Leonard's Hospice Tiny Toes Music U3A Gardening Group Wellbeing Choir Wilf Ward Family Trust York Foodbank York Older People's Assembly York Schools and Youth Trust Yorspace
-4-
## **GATEWAY (YORK) CIO**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023**
## **FINANCIAL REVIEW**
The financial year saw further recovery after the pandemic to the income received from room hire requests for the Gateway Centre, It increased from £20,628 in 2021-2022, to £24,746 in 2022-2023.
This, together with the continuing generosity of the members of Gateway Church and various grants has meant that the charity's income has almost been restored to pre-pandemic levels.
The total amount that the charity received in grants and donations this year was £348,378. This was supplemented by £29,592 from Gateway Centre rental and other income , giving a total income for the year of £377,970.
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.
Donations and grants of £40,275 were made in the year, £14,327 from unrestricted funds and £25,948 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 £21,607.
The Statement of Financial Activities shows a total deficit of £43,914 for the year. This is however due to the expenditure in the year including £123,042 spent on completing the windows restoration project; the funding for this having been secured in the previous year, with £58,251 being brought forward on restricted funds and £40,000 designated from unrestricted funds. We would again like to thank the grant making trusts who made substantial contributions to the project, and to the members of the Gateway Church for their continued generosity which made the project possible.
Total reserves stand at £979,968 at the year end with net current assets of £176,123.
## **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**
Gateway Church will continue to offer its current activities and services, working in partnership with other local charities and organisations.
Further plans are afoot to recognise additional deacons in the church, establishing a strong team of elders and deacons for the future.
After the successful restoration of the windows in the older section of the building, the trustees have earmarked funds to be used for further renovation of the fabric of the Gateway Centre. This will be completed to a maintenance schedule in the coming years ahead.
-5-
## **GATEWAY (YORK) CIO**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
Gateway (York) CIO is currently managed by 4 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.
The charity is actively seeking to recruit new Trustees, and hopes to have at least two more in place by September 2023.
## **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.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
1165744
## **Principal address**
The Gateway Centre Front Street Acomb York YO24 3BZ
## **Trustees**
Kirsty R Allen Nathan Bulley - to 24 July 22 David C Donkin Caleb Ellwood Alan Gee
## **Independent examiner**
UHY Calvert Smith Chartered Accountants Heritage House Murton Way Osbaldwick York YO19 5UW
Approved by order of the board of trustees on 11 September 2023 and signed on its behalf by:
D C Donkin - Trustee
-6-
**INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GATEWAY (YORK) CIO**
## **Independent examiner's report to the trustees of Gateway (York) CIO ('the Charity')**
I report to the charity trustees on my examination of the accounts of the Charity for the year ended 31 March 2023.
## **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
UHY Calvert Smith Chartered Accountants Heritage House Murton Way Osbaldwick York North Yorkshire YO19 5UW
Date: 19 September 2023
-7-
## **GATEWAY (YORK) CIO**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023**
|Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
**Charitable activities**
Community facilities
Investment income
3
Other income
**Total**
**EXPENDITURE ON**
Raising funds
4
**Charitable activities**
Community facilities
Christians Against Poverty
Church activities
Donations and giving
Chapelfields Youth Club
The Atrium
Community nursing
Governance and administration
**Total**
**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
funds
£
**264,450**
**24,746**
**246**
**4,600**
**294,042**
**2,509**
**139,451**
**21,607**
**113,259**
**14,327**
**346**
**6,128**
**-**
**7,268**
**304,895**
**(10,853)**
**955,740**
**944,887**|Restricted
funds
£
**83,928**
**-**
**-**
**-**
**83,928**
**-**
**83,849**
**-**
**-**
**25,948**
**3,529**
**3,663**
**-**
**-**
**116,989**
**(33,061)**
**68,142**
**35,081**|**2023**
**Total**
**funds**
**£**
**348,378**
**24,746**
**246**
**4,600**
**377,970**
**2,509**
**223,300**
**21,607**
**113,259**
**40,275**
**3,875**
**9,791**
**-**
**7,268**
**421,884**
**(43,914)**
**1,023,882**
**979,968**|2022
Total
funds
£
419,812
20,628
182
-
440,622
-
105,916
19,888
107,283
59,267
-
-
595
7,882
300,831
139,791
884,091
1,023,882|
|---|---|---|---|---|
The notes form part of these financial statements
-8-
## **GATEWAY (YORK) CIO**
## **BALANCE SHEET 31 MARCH 2023**
|Notes
**FIXED ASSETS**
Tangible assets
10
**CURRENT ASSETS**
Stocks
11
Debtors
12
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
13
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**CREDITORS**
Amounts falling due after more than one year
14
**NET ASSETS**
**FUNDS**
16
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Unrestricted
funds
£
**989,872**
**250**
**19,548**
**146,604**
**166,402**
**(25,360)**
**141,042**
**1,130,914**
**(186,027)**
**944,887**|Restricted
funds
£
**-**
**-**
**3,775**
**33,938**
**37,713**
**(2,632)**
**35,081**
**35,081**
**-**
**35,081**|**2023**
**Total**
**funds**
**£**
**989,872**
**250**
**23,323**
**180,542**
**204,115**
**(27,992)**
**176,123**
**1,165,995**
**(186,027)**
**979,968**
**944,887**
**35,081**
**979,968**|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|
|---|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 11 September 2023 and were signed on its behalf by:
C S Ellwood - Trustee
A Gee - Trustee
The notes form part of these financial statements
continued...
-9-
**GATEWAY (YORK) CIO**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **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.
continued...
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**GATEWAY (YORK) CIO**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023**
## **1. ACCOUNTING POLICIES - continued**
## **Fund accounting**
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Pension costs and other post-retirement benefits**
The charity operates a defined contribution pension scheme. Contributions payable to the charity’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**
|**DONATIONS AND LEGACIES**|||
|---|---|---|
|Tithes and offerings
Gift aid
Grants
Grants received, included in the above, are as follows:
Goverment grants
Other grants|**2023**
**£**
**241,678**
**46,792**
**59,908**
**348,378**
**2023**
**£**
**8,228**
**51,680**
**59,908**|2022
£
289,772
63,997
66,043
419,812
2022
£
4,982
61,061
66,043|
||||
Grants received, included in the above, are as follows:
Grants of £4,596 were received in the year in respect of the Government's Holiday Activities and Food programme, and £3,632 from City of York Council Ward funding for the Chapelfields Youth Club.
The charity was able to take advantage of the Government's Job Retention Scheme in the prior year, claiming a total of £2,791. The charity also received grants of £2,191 in the prior year 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 £25,507 (2022: £49,616) of restricted income received in respect of the windows restoration project.
continued...
-11-
## **GATEWAY (YORK) CIO**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023**
## **3. INVESTMENT INCOME**
|Deposit account interest
**4.**
**RAISING FUNDS**
**Raising donations and legacies**
Staff costs
**5.**
**GRANTS PAYABLE**
Donations and giving
**6.**
**NET INCOME/(EXPENDITURE)**|**2023**
**£**
**246**
**2023**
**£**
**2,509**
**2023**
**£**
**40,275**|2022
£
182
2022
£
-
2022
£
59,267|
|---|---|---|
Net income/(expenditure) is stated after charging/(crediting):
||**2023**|2022|
|---|---|---|
||**£**|£|
|Depreciation - owned assets|**3,502**|3,138|
|Accountancy and independent examination fees|**2,225**|2,065|
|Exceptional renewal costs - Gateway Centre windows|**123,042**|33,936|
## **7. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the period ended 31 March 2023.
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 an employee. He does not however receive additional remuneration in respect of his role as trustee.
Total salary and employer pension contributions of £42,862 were paid to Mr C Ellwood in the period (2022: £40,436).
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.
continued...
-12-
## **GATEWAY (YORK) CIO**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023**
## **8. STAFF COSTS**
|Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was a
Church activities (incl. Chapelfields)
Community facilities and administration
Christians Against Poverty
Fundraising
No employees received emoluments in excess of £60,000.
**9.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**Charitable activities**
Community facilities
Investment income
**Total**
**EXPENDITURE ON**
**Charitable activities**
Community facilities
Christians Against Poverty
Church activities
Donations and giving
Community nursing
Governance and administration
**Total**
**NET INCOME**
**Transfers between funds**
**Net movement in funds**|s follows:
Unrestricted
funds
£
284,230
20,628
182
305,040
71,980
8,768
107,283
22,314
595
7,882
218,822
86,218
3,735
89,953|||**2023**
**£**
**155,841**
**6,751**
**6,649**
**169,241**
**2023**
**5**
**3**
**1**
**1**
**10**
Restricted
funds
£
135,582
-
-
135,582
33,936
11,120
-
36,953
-
-
82,009
53,573
(3,735)
49,838|||2022
£
126,448
4,991
5,941
137,380
2022
5
2
1
-
8
Total
funds
£
419,812
20,628
182
440,622
105,916
19,888
107,283
59,267
595
7,882
300,831
139,791
-
139,791|
|---|---|---|---|---|---|---|---|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
continued...
-13-
## **GATEWAY (YORK) CIO**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023**
|**9.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**10.**
**TANGIBLE FIXED ASSETS**
**COST**
At 1 April 2022
Additions
At 31 March 2023
**DEPRECIATION**
At 1 April 2022
Charge for year
At 31 March 2023
**NET BOOK VALUE**
At 31 March 2023
At 31 March 2022
**11.**
**STOCKS**
Finished goods|**-**|**continued**
Unrestricted
funds
£
865,786
955,739
Freehold
property
£
**975,000**
**-**
**975,000**
**-**
**-**
**-**
**975,000**
975,000||Restricted
funds
£
18,305
68,143
Fixtures
and
fittings
£
**140,905**
**1,457**
**142,362**
**123,988**
**3,502**
**127,490**
**14,872**
16,917
**2023**
**£**
**250**|Total
funds
£
884,091
1,023,882
Totals
£
**1,115,905**
**1,457**
**1,117,362**
**123,988**
**3,502**
**127,490**
**989,872**
991,917
2022
£
250|
|---|---|---|---|---|---|
|||||||
|||||||
|||||||
continued...
-14-
## **GATEWAY (YORK) CIO**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023**
|**12.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
Gift Aid debtor
Prepayments
**13.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Bank loans
Social security and other taxes
Other creditors
**14.**
**CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR**
Bank loans
**15.**
**SECURED DEBTS**
The following secured debts are included within creditors:
Bank loans|**2023**
**£**
**192**
**22,020**
**1,111**
**23,323**
**2023**
**£**
**14,014**
**2,916**
**11,062**
**27,992**
**2023**
**£**
**186,027**
**2023**
**£**
**200,041**|2022
£
2,338
24,853
332
27,523
2022
£
15,801
513
9,990
26,304
2022
£
199,405
2022
£
215,206|
|---|---|---|
The bank loan is secured by way of a mortgage on the Gateway Centre.
continued...
-15-
## **GATEWAY (YORK) CIO**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023**
## **16. MOVEMENT IN FUNDS**
|**Unrestricted funds**
General fund
Windows restoration designated fund
Building maintenance
**Restricted funds**
Romance Academy
Helping Hands
Christians Against Poverty
Christ Central
Church activities and events
Members mission
Bless Fund
Dayspring Academy School Bus
Seed Fund
Helping Hands (Covid)
Windows restoration fund
Madagascar famine
The Atrium
Chapelfields Youth Club
Holiday Activity and Food Programme
**TOTAL FUNDS**|At 1.4.22
£
**915,740**
**40,000**
**-**
**955,740**
**1,253**
**850**
**1,716**
**-**
**-**
**1,874**
**785**
**50**
**750**
**2,489**
**58,251**
**124**
**-**
**-**
**-**
**68,142**
**1,023,882**|Net
movement
in funds
£
**29,053**
**(39,193)**
**(713)**
**(10,853)**
**-**
**(290)**
**2,836**
**81**
**6,205**
**(862)**
**-**
**(50)**
**-**
**(643)**
**(58,251)**
**(124)**
**16,250**
**104**
**1,683**
**(33,061)**
**(43,914)**|Transfers
between
funds
£
**(29,193)**
**(807)**
**30,000**
**-**
**-**
**1,846**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**(1,846)**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|At
31.3.23
£
**915,600**
**-**
**29,287**
**944,887**
**1,253**
**2,406**
**4,552**
**81**
**6,205**
**1,012**
**785**
**-**
**750**
**-**
**-**
**-**
**16,250**
**104**
**1,683**
**35,081**
**979,968**|
|---|---|---|---|---|
continued...
-16-
## **GATEWAY (YORK) CIO**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023**
## **16. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
Windows restoration designated fund
Building maintenance
**Restricted funds**
Helping Hands
Christians Against Poverty
Christ Central
Church activities and events
Members mission
Dayspring Academy School Bus
Helping Hands (Covid)
Windows restoration fund
Ukraine fund
Madagascar famine
The Atrium
CK2022 Malawi Project
Chapelfields Youth Club
Holiday Activity and Food Programme
**TOTAL FUNDS**|Incoming
resources
£
**294,042**
**-**
**-**
**294,042**
**-**
**11,722**
**81**
**6,205**
**44**
**(50)**
**(643)**
**25,598**
**1,605**
**(124)**
**17,000**
**14,261**
**3,633**
**4,596**
**83,928**
**377,970**|Resources
Movement
expended
in funds
£
£
**(264,989)**
**29,053**
**(39,193)**
**(39,193)**
**(713)**
**(713)**
**(304,895)**
**(10,853)**
**(290)**
**(290)**
**(8,886)**
**2,836**
**-**
**81**
**-**
**6,205**
**(906)**
**(862)**
**-**
**(50)**
**-**
**(643)**
**(83,849)**
**(58,251)**
**(1,605)**
**-**
**-**
**(124)**
**(750)**
**16,250**
**(14,261)**
**-**
**(3,529)**
**104**
**(2,913)**
**1,683**
**(116,989)**
**(33,061)**
**(421,884)**
**(43,914)**|
|---|---|---|
continued...
-17-
## **GATEWAY (YORK) CIO**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023**
## **16. MOVEMENT IN FUNDS - continued**
## **Comparatives for 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**|At 1.4.21
£
865,786
-
865,786
1,253
1,703
1,356
2,075
785
4,337
750
3,489
(701)
3,258
-
-
18,305
884,091|Net
movement
in funds
£
86,219
-
86,219
-
(853)
360
(201)
-
(4,287)
-
(1,000)
553
625
58,251
124
53,572
139,791|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|
|---|---|---|---|
continued...
-18-
## **GATEWAY (YORK) CIO**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023**
## **16. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|**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**|Incoming
resources
£
305,040
-
11,480
10,859
50
-
553
625
92,187
2,263
17,565
135,582
440,622|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|
|---|---|---|
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.
With the agreement of the funder, the remaining balance on the specific Helping Hands (Covid) fund has been transferred to the Helping Hands fund.
## Members Mission Offerings
Donations to individuals who are undertaking support missions and outreach activities.
## Christians Against Poverty (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. Funds received in the year include £7,200 grant funding from York Foodbank.
## CK2022 Malawi Project
Donations to help support Tearfund working to assist communities cope with negative effects of climate change in Malawi.
continued...
-19-
**GATEWAY (YORK) CIO**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023**
## **18. MOVEMENT IN FUNDS - continued**
## Church events and activities
Special offerings made to support church events and activities, including the Church Weekend Away and attending Newday events.
## **Other restricted grant funded activities:**
## Chapelfields Youth Club
Grant funding received for running sessions at Chapelfields Youth Club.
## The Atrium
The Atrium provides a safe space for people to connect with others, with the Gateway Centre opened for three sessions a week providing free refreshments and leisure opportunities. The restricted fund balance relates to restricted grant funding received to support its staff and running costs.
## Holiday Activity and Food Programme
Funding received under the government programme to provide food and activities for children during school holiday periods.
## **Windows restoration:**
The Windows restoration restricted fund included a combination of restricted grant funding, and special offerings and donation, to fund the full restoration of the Gateway Centre's windows. Works commenced during the prior year and was fully completed in this.
The trustees also designated £40,000 of general funds to the project in the prior fund, which has been fully utilised, with the residual balance of £809 reallocated to general funds.
## **Building maintenance designated fund:**
The trustees have designated £30,000 of general funds in the year in respect of the future maintenance and repair costs of the Gateway Centre.
## **19. 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 £21,742 (2022 - £40,218).
-20-
## **GATEWAY (YORK) CIO**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Tithes and offerings
Gift aid
Grants
**Investment income**
Deposit account interest
**Charitable activities**
Gateway Centre income
**Other income**
Insurance proceeds
**Total incoming resources**
**EXPENDITURE**
**Raising donations and legacies**
Wages
Pensions
**Charitable activities**
Wages
Social security
Pensions
Rates and water
Light and heat
Ministry expenses
Sundries
Charity activities, events & outreach
Other CAP expenses
Community Nursing
Repairs and renewals
Other establishment costs
Office expenses
Conferencing expenses
Exceptional renewal - Gateway Centre windows
Carried forward|2023
£
**241,678**
**46,792**
**59,908**
**348,378**
**246**
**24,746**
**4,600**
**377,970**
**2,434**
**75**
**2,509**
**126,057**
**5,095**
**5,206**
**2,442**
**14,980**
**-**
**656**
**20,351**
**1,060**
**-**
**12,513**
**3,786**
**8,120**
**245**
**123,042**
**323,553**|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
190,987|
|---|---|---|
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 2023**
|**Charitable activities**
Brought forward
Fixtures and fittings
Donations and giving
**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 (expenditure)/income**|2023
£
**323,553**
**3,502**
**40,275**
**367,330**
**27,350**
**1,656**
**1,368**
**3,806**
**34,180**
**10,597**
**3,656**
**813**
**2,799**
**7,268**
**421,884**
**(43,914)**|2022
£
190,987
3,138
59,267
253,392
25,802
1,508
1,290
3,839
32,439
7,118
3,650
1,021
3,211
7,882
300,831
139,791|
|---|---|---|
This page does not form part of the statutory financial statements
-22-