Gateway Support Group (GSG) Report and Financial Ststements For the Period Ended 31 March 2025 Charity Number: 1169183 Document ID.. 899f79d2-608e4c87-8e9a-d329e4328da6 Gateway Support Group (GSG) Contents Summary For The Period Ending 31 March 2025 Contents Page Legal and administration information Report of the trustees Report of the independent examiner Statement of financial activities Balance sheet Notes forming part of the financial statements 8-12 Document ID.. 899f79d2-608e4c87-8e9a-d329e4328da6 Gateway Support Group (GSG} Legal and Administration Information For The Year Ending 31 March 2025 Trustees Name Abdi Aden Khalif Fatimahani Abdi Aden Aden Khalif Mohamud Office Chairman Independent Examiner Cangaf Accountants & Business Advisers 235 Tonge Moor Road Bolton BL2 2HR Document ID.. 899f79d2408e4c87-8e9a-d329e4328da6 Gateway Support Group {GSG) Report of the Trustees For The Period Ending 31 March 2025 Statement of the Tru5tee5' Financial Responsibilities The Trustees are responsible for preparing the Trustee5' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Charity Law requires the Trustees to prepare financial statements and slalements of assets and liabilities for each financial year which give a true and fair view of the state of affairs of the charity and of its financial ackn'vities for that period together with its assets and liabilits'es at the end of the period and adequately distinguish any material special trust or other restricted fund of the charity- In preparing those financial statements the trustees are required to.. Select suitable accounting policies and apply them consistently Observe the methods and principles in Charities SORP Make judgements and estimates that are reasonably prudent State whether applicable accounting standard have been followed. subject to any material departures disclosed and explained in the financial statements. and Prepare the financial statements on a going concern basis unless it is inappropriate to presume that GSG will continue in business. The Trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the f inancial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. the Charity (Accounts and Reports} Regulations 2008 and the provisions of the constitutions. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Trustees of Gateway Support Group and signed on its behalf bv: Abdi Khalif Chairman Date.. 1411212025 Document ID.. 899f79d2-608e-4c87-8e9a-d329e4328da6 Gateway Support Group {GSG) INDEPENDENT EXAMINIER'S REPORT YEAR ENDED 31ST MARCH 2025 I report on the accounts for the year ended 315t March 2025 set out on pages five to nine. Respective responsibilities of trustees and examiner The Charity's Trustees are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 20061'the 2006 Act,). Having satisfied myself that the charity is not subject to audil under company law and is eligible for independent examination. it Is my reswn5ibilty to.. - examine the accounts under Section 145 of the 2011 Act lo follow the procedures laid down in the General Directions given by the Charity Commission (under Section 14515llbl of the 2011 Actl-, and -to slate whether particular matters have come to my attention. Basls of the Independent examlners report My examination was carried out in accordance the General Direth"ons given by the Chartty Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of Ihe accounts presented with those records. Independent examinerfs statement In connection with my examination, no matter has come lo my attention". 111 which gives me reasonable cause lo believe that. in any material respect. the requirements - to keep accounting records in accordance section 130 of the 2011 Act-. and -to prepare accounts which accord with the accounting rewrds and ￿MplY with ￿ accounting requlrements of the 2011 Act have not been met" or 121 to which, in my opinion, attention should be draw in order to enable a proper understanding of the accounts to be reached. Cangaf Accountant & Business Advisers 235 Tonge Moor Road Bolton BL2 2HR Signed . Cth Date.. 9th December 2025 Document ID.. 899f79d2-608e4c87-8e9a-d329e4328da6 Gateway Support Group (GSG) Statement of Financial Activities ForThe Period Ending 31 March 2025 Unrestrirted funds Restrirted Incorne funds 2025 Total 2024 Total Notes Incomin resources Incoming resources from generated funds Donations Received Grants 85.260 85.260 124,357 Other incoming resources Totsl incoming resources 124 357 Resources ex ended Charitable Activities 112,161 112,161 104,563 Totsl resources expended 112 161 112 161 104 563 Net Movement in Funds 126.9011 126.9011 19.794 Totsl Funds Brought Forward 35.499 35,504 15.710 Totsl Funds Carried Forward Document ID.. 899f79d2-608e-4c87-8e9a-d329e4328da6 Gateway Support Group {GSG) Balance Sheet as at 31 March 2025 UnreMrlcted funds Restrlrted income funds 2025 Total 2024 Total Notes Fixed Assets Tangible assets 1,800 1,800 2,817 Totsl Fixed A55ets Current A55ets Debtors and Prepayments Cash at bank and in hand 6.799 6.804 32.687 Total Current Assets 6.799 6.804 32,687 Credltors: amounts falllng due withln i)ne year Net C￿￿￿t Assets 6,799 6,804 32,687 Net Assets 8.599 8.604 35.505 Funds of the Charity RÈstrictÈd funds 8,598 8,599 35,500 Unrestricted funds Totsl Funds 8.598 8,604 35,505 Signed on behzlf of all the trustees on Abdi Khalif 1411212025 Document ID.. 899f79d2-608e-4c87-8e9a-d329e4328da6 Gateway Support Group IGSGI Notes forming part of the Financial Statements For The Period Ending 31 March 2025 Principal Accounting Policies la) Basis of accounting These accounts have been prepared on the basis of historical cost {except that investments are shown at market value) in accordance with Accounting Standards and with the Charities Act 2011. Ibl Change In basis of accounting There ha5 been no change to the accounting policies Ivaluation rules and methods of accountingl since last year. {cl Changes to previous accounts No changes have been made to accounts for previous years. 2. Accounting policies INCOMING RESOURCES Recognition of incoming resources These are included in the Statement of Financial Activities ISOFAI when.. the charity becomes entitled to the resources,. the trustees are virtually certain they will receive the resources: and the monetary value can be measured with sufficient reliably. Where incoming resources have related expenditure las with fund raising or contract income) the incoming resources and related expenditure are reported gross in the SOFA. Incoming resources with related expenditure Grants and donations Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources. Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate. Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable. Tax reclaims on donations and gifts Gifts in kind Donated services and facilities These are only included in incoming resource5 (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received. The value of any voluntary help received 15 not included in the accounts but 15 described in the trustees. annual report. This is included in the accounts when receivable. This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. Volunteer help Investment income Investment gains and losses EXPENDITURE AND LIABILITIES Liability recognition Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. Include costs of the preparation and examination of statutory accounts. the cost5 of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters. Support costs include central functions and have been allotated to activity cost categories on a basis consistent with the use of resources, e.g. allocating property costs by floor areas. or per capita. staff costs by the time spent and other costs by their usage. Governance costs Support costs Tangible fixed assets for use by charity Investments These are capitalised if they can be used for more than one year, and cost at least £250. They are valued at cost or, if gifted, at the value to the charity on receipt. Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees, best estimate of market value. Tangible assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life. as follows= Depreciation Office Equipment Equipment & Furnishings 20% Straight line IO% Straight line Document ID.. 899f79d2-608e-4c87-8e9a-d329e4328da6 Gateway Support Gmup IGSGI Notes forming part of the Financial Statements For The Period Ending 31 March 2025 Voluntary income Unrestricted funds Restricted Income funds 2025 Total 2024 Total Donation5 Received loo National Lottery Community Fund 66.243 66.243 106,257 BBC Children in Need Bolton CVS 19,017 19,017 18,000 Other Grants 85 260 85 260 124 357 Document ID.. 899f79d2-608e-4c87-8e9a-d329e4328da6 Gateway Support Group (GSGI Notes forming part of the Financial Statements For The Period Ending 31 March 2025 4. Charitable activities 2025 Total 2024 Total Unrestricted Restricted Rentals & Venue hire 2,375 2,375 375 Equipment Insurance 758 758 730 Other Office Expenses 2,772 2,772 2,055 Other project costs 8,633 8,633 16,016 Professional Fees 5,440 5,440 1,700 Repairs & Maintenance 887 887 1,170 Staffing 86,744 86,744 78,651 Sports Activities 135 Teaching resources & Training 1,227 1,227 108 Utilities & Telephone bill 2,103 2,103 2,170 Volunteer Expenses 205 205 437.00 Depreciation 1,017 1,017 1,017 112 161 112 161 104 563 Document ID.. 899f79d2-608e-4c87-8e9a-d329e4328da6 10 Gateway Support Group {GSGI Notes formlng part of the Flnanclal Statements For The Perlod Ending 31 March 2025 S. Details of certain items of expenditure 5.1 Trustee expenses Trustees are not remunerated for their services and there were no out of pocket expenses paid this year. 6. Pald Employees 6.1 Staff costs 2025 2024 Gross wages and salaries Employer's national insurance costs Employer's pension costs Redundancy costs 85,388 1.356 78,595 56 86,744 78,651 6.2 Average number of employees in the year. Charitable Activities 2025 2024 7. Tangible fixed assets Equipment Office Equipment Furnishings Total Cost At l April 2024 Di5posa15 Additions 4,954 262 5,216 At 31 March 2025 4,954 262 5,216 Depreclatlon At l April 2024 Charge for year Additions 2.372 991 26 2.399 1,017 26 At 31 March 2025 3.363 52 3.416 Net book value At 31 March 2025 At 31 March 2024 1.591 3,572 210 1.800 3,834 262 Gateway Support Group IGSG) Notes forming part of the Financial Statements For The Period Ending 31 March 2025 Debtors and Prepayments 2025 2024 Debtors Other Debtors Prepayments Creditors: amounts falling due within one year 2025 2024 Accruals Other Creditors Creditors No person or organisation holds any security over the assets of the society. Document ID.. 899f79d2-608e-4c87-8e9a-d329e4328da6 12