**THE GATE CHURCH Registered Charity No. 1171487** ## **REPORTS & ACCOUNTS** **for the year ended 31 March 2021** ## **THE GATE CHURCH** ## **for the year ended 31 March 2021** ## **INDEX** Legal & Administrative Details Trustees' Report Independent Examiner's Report Receipts and Payments Account Statement of Assets & Liabilities Notes to the Accounts ## **LEGAL & ADMINISTRATIVE DETAILS** ## ADDRESS FOR CORRESPONDENCE 73 Cregoe Street Birmingham B152DP ## GOVERNING DOCUMENT Constitution date 6 February 2017 CIO- registered with the Charity Commission 6 February 2017 TRUSTEES Mr David Albon Mr Jonathan Richards Mr Toby Giles Mr Jonathan Ivey Mr Aaron Ball ## BANKERS Lloyds Bank 1846 Pershore Road Cotteridge Birmingham B30 3AS ## INDEPENDENT EXAMINER Luba Short LMS Accountancy Services Limited 5 Hole Farm, 139 Hole Lane Birmingham B312DE ## **THE GATE CHURCH** ## **TRUSTEE ANNUAL REPORT for the year ended 31 March 2021** ## **Structure, Governance & Management** ## _Governing Document_ The Church is a registered CIO, affiliated to the Fellowship of Independent Evangelical Churches (FIEC). The Charity Commission granted Registered Charity status on 6 February 2017 under registration number 1171487. For the year ending 31 March 2021 the Church was governed by a Church Constitution dated 6 February 2017. There is also a Church Covenant (dated 29 March 2017) which sets out the beliefs and practices of the members and deals with the day-to-day operation of the Church including the appointment of Elders. _Organisational Structure_ The Church is governed by a leadership team (Trustees) comprising the Elders and two Deacons of the Church. They meet regularly throughout the year to set policy and review the activities of the Church. The decisions of the Trustees of the Church are subject to the scrutiny of the members of the Church at business meetings of the Church, which occur at least four times a year. Significant financial decisions are taken having considered the advice of the members of the Church as required by the Church’s governing documents. The Trustees are not remunerated by the Church for their work as Trustees. However One Trustee, acting in the year to 31 March 2021, was remunerated for their work as an Elder of the Church. The remuneration of Elders is determined in accordance with the Church Constitution and Church Covenant. The remuneration of Elders is recommended by the Church’s Employment Committee consisting of selected members of the Church and chaired by an Elder or Deacon. The remuneration received by Elders is accepted by vote of the members of the Church on the proposal of the Trustees following their consideration of the recommendations of the Employment Committee. An individual Elder does not participate in the determination of the remuneration they receive, whether directly or indirectly. ## _Recruitment and Appointment of Trustees_ Trustees and Elders of the Church are proposed by the existing Trustees where they have satisfied themselves both of the need for further Trustees, and that the person proposed meets the qualifications set out in the Church Constitution. Following election by the members, training and induction of new Trustees is overseen by the existing Trustees, who may delegate certain elements of the induction process to staff members. _Risk Management_ The Trustees have examined the major strategic and operational risks which the Church faces and confirm that systems have been established to monitor those risks so that the necessary steps can be taken to lessen them. ## **Objectives** The advancement of the Christian faith in accordance with the Basis of Faith primarily but not exclusively within Birmingham and the surrounding neighbourhood; and other such charitable purposes as shall, in the opinion of the Trustees, further the work of the Church. ## **Review of activities and impact for Public Benefit** The Church holds a series of weekend and midweek activities and, in addition, provides financial support to individuals and organisations involved in Christian activities. When planning and reviewing activities, the Church has given due consideration to the Charity Commission’s general guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. In particular, we try to enable ordinary people to live out their faith as part of the Church in our local community. The activities of the Church are overseen by its leadership, and are carried forward both by the Church staff, and by the extensive involvement of volunteers drawn from Church members and other regular attendees. This pattern is in all areas of the life of the Church, including leading of midweek groups, youth and children’s activities, and activities within the community. The Church welcomes members and attendees from all backgrounds with the aim of ensuring that they do not miss the opportunity to benefit from its activities. The Church is committed to growing in diversity to ensure that it better reflects the community it serves. The Church currently rents a local community centre where regular Sunday meetings are held as well as more seasonal meetings e.g. Christmas community events. The church met online for parts of the year due to Covid-19 restrictions. Alongside our aim to advance the Christian faith in our locality we were also involved in working with Safe Families to reduce poverty in the area. The church contributes financially as well as providing volunteers in order to help individuals who need relational support in the community and have been referred by the local council. Due to Covid-19 restrictions, many of the usual outreach and community events that the church would normally run have not been able to take place. However, church members have been proactive in supporting members of the local community with food delivery, phone calls and visits when needed. As well as Sunday morning services, the church also runs midweek meetings. These range from prayer meetings, to smaller community meetings providing the opportunity for individuals to study the Bible and pray together in smaller groups. These smaller community groups also aim to serve the local community where they see opportunity to do so, for example supporting refugees in their integration into life in the UK. Meetings were a mixture of in person and online due to ongoing restrictions. The Church also runs intermittent marriage counselling courses for couples experiencing marital or relational difficulties. As well as our weekly Sunday services the Church also offered additional services at Christmas and Easter to provide the local community with more opportunities to connect with the Christian faith during those seasons. The Church is committed to reaching, teaching, discipling and training Christians to carry out Gospel ministry in our community and further afield. As part of this activity, the Church is committed to plant Churches in the Birmingham area. The Church is therefore involved with the 2020 Birmingham initiative, as part of a coalition of Birmingham Churches working in partnership to facilitate the launch of new Churches in the city. ## **Financial Review** The accounts have been drawn up on a receipts and payments basis and include a statement of assets and liabilities and this Trustee Report. The total incoming resources for the year were £79,979.39. Resources expended in the year were £88585.62. This resulted in an overall deficit for the year of £8,606.23. The Church’s funding principally comes from gifts and donations made by members of the congregation. The deficit is primarily down to a grant of 30,000 received from the Fellowship of Independent Evangelical Churches in the previous financial year which will be used over two years by employing an outreach worker, which began during this financial year. The Church supports by grants a wide selection of individuals and organisations involved in Gospel ministry who have links with the Church. Grants are considered by the Trustees and voted on by the Church membership in accordance with relevant provisions of the Church Constitution. Cash balances at the end of the year were £60,718.38 of which £6,200 is ringfenced. ## **Reserves Policy** The Trustees are committed to establishing a level of reserves for General Funds that will cover three months’ costs, subject to sufficient funding being available to achieve this, while not hampering the ongoing development of the activities of the Church. The precise level of reserves to be attained will be subject to regular review taking into account levels of activity and prevailing circumstances. The level of General Funds at 31 March 2021 is more than three month of costs due to better than forecasted finances and the grant received towards the Outreach worker. The Trustees are mindful to decrease General Funds over the coming financial years, where circumstances permit, by budgeting accordingly. In regard to restricted funds: they are accounted for separately; only accepted for projects or activities sanctioned by the Trustees and in accordance with the objectives of the Church, and expenditure is not committed beyond the level of funds received. The Trustees do not therefore have a specific reserves policy for restricted funds. Tnstee< Respondbllltles Charity law reouires us as Trustees to prepare financial statements for eath accounting year which r￿Ord the re￿Ipts and payrnents of the chanty for the We are responsible for keeplng proper accounting records whlch dlsclose viith reasonatjle aCCLtracy at any time the financial position of the charity and enable us to ensure that the flnanclal ststements comply wlth the Charrtles Att 2011. We also have a resp￿sIbilIty to safeguard the assets of the tharity and to take reasonable steps to prevent traud or any sxher irreguiartues, Approval Thls report %Yas approved by the Tnstees on 3011112021 and signed on their behalf by: D Albon CHARITY COMMISSION FOR ENGLAND AND WALES i Independent examiner's report on the accounts Section A Indepèndent Examiner's Report Report to the trusteesl mambers of Thg G*• Church On accounts for th• year •nd•d 3181 Mwch 2021 Charlty no Ilf any) 1171487 S•t out on pages 4t07 I rèport to th8 trust88s on my examinth.on of the accounts of the abo charity {Yhe Tntsf) forlhe year ended 31103 12021 Ro8ponAlbllltl•• Ind As chanty trustees (rf ihe Trust, ylx are re¥pon3ible ft>r the preparation bul• of report of iho accounts in a￿rdarKe the requireffffits ￿ the Charities Act 2011 Acfj) The charity's trustees Cl￿S￿ler Ihai ￿ a￿JIt is rKrt required for thiy year undèr section 14412) of the Charities Ad 2011 (the 2011Act) and that an Inder￿n￿ent exanlnalion Is needthj l rnport in r88P8Ct ol my exarrina￿On of the Tru8t'g ￿c1)Unt8 ￿rrIed out undèr section 145 of the 2011 Act and in ¢arying out my examinabon. I have followthd the appkable Dirocaions giv￿ by the Charity Commission und8r section 14515hbl ofthe A¢a. My Examlnatlon was carrfed out In ac£ordance ¥hih the General Dlrectlon$ 91￿ by the Charfty Comrrission An •xaminallon Incr￿86 a on tha actA)unting récords kept by the chanty and a companson of the ￿L￿rtts presented ￿th thc>se r￿d8. 11 also InclLth8 consideratson of ￿ unusual items or diadosurns in the accounts and aeeking exrAanalJ'ons Irom th8 mw*rnnt o)mmittee conceming any suth matters. The prctedure undertak8n do rK)t provKle ai ihe evidence Ihat would be required In a full authL and consequorrtly I do not exwess an aiKlit opni(Y* on the ¥£counts. IER Oct 2018 Independent examinerfs statement I have compieted my examin*ion I confim that no material maters have comé to my attèntion in wnn6dion w11h1tr￿ exanination which gi¥*S me cause to believe that in. any matenal unting reuxds were not kept in arxa)rdartt wilh se(*.￿ 130 01 the Ad or the accojnls ¢$) nol Kcoi¢ *ith Ihe a(xOUr￿ftg recofds I have no con(xns ond have corne mss other rnattets In Connection wrth the eX￿in￿on to whith attention should be drfftvn In order to enat4e pmpef undethding of the xcourts to be re&￿￿d. Sbgnod: 6" September 2021 Nam•: Llub¢ ort, FICB PM. Thp Relevant profe$$lon•l qualificaliM($l or body (rfany): Fellow of Instrtule of Certified 8(K>kkeepets (ICB) Addr•A8: 5 Hole Fann 139 Pk)lo Lane Bimynghwn, West Midlands B312DE Sectlon B Disclosure Only complete rf Ihe examiner r.eeds io h￿h1￿h1 matters ol ￿ncern Isee CL32. Indèperbjanl examinats'on of ¢harrty aCC￿nts diroctions and gU￿ance for examiw8). IER Oct 2018 Givg here brief details of any items thattho examinor wishes to disclose. IER Oct 2018 ## **THE GATE CHURCH** ## **STATEMENT OF FINANCIAL ACTIVITIES Receipts & Payments Account for the year ended 31 March 2021** |Notes
**Incoming resources**
Voluntary income
2(a)
Other incoming resources
2(b)
Interest received
**Total incoming resources**
**Resources expended**
Grants
3(a)
Church activities
3(b)
**Total resources expended**
**Net outgoing resources before transfers**
Transfer between funds
5
**(Deficit)/Surplus for the year**
**Reconciliation of funds**
Funds brought forward
5
(Deficit)/Surplus for the year
**Funds carried forward**
5|Unrestricted
Funds
£
78,324.39
1,655.00
0
**79,979.39**
(8,828.64)
(79,756.98)
**(88,585.62)**
**(8,606.23)**
0.00
**(8,606.23)**
£69,324.61
0
**69,324.61**|Restricted
Funds
£
0
0
0
**0**
0
0
**0**
**0**
0
**0**
0
0
**0**|2021
Total
£
78,324.39
1,655.00
0.00||2020
Total
£
68,527.24
32,034.99
0.00| |---|---|---|---|---|---| ||||**79,979.39**
(8,828.64)
(79,756.98)||**100,562.23**
(7,418.00)
(47,940.00)| ||||**(88,585.62)**
**(8,606.23)**
0.00||**(55,358.00)**
**45,204.23**
0.00| ||||**(8,606.23)**||**45,204.23**| ||||69,324.61
(8,606.23)||32,765.54
36,559.07| ||||**60,718.38**||**69,324.61**| ||||||| •• * 31 x*vth 2011 Ji 2,599 yyy Ai i 1020 rthdse¢ In At )h ?IlPQ 2.59 Urtyds ear* 60.71e_)& h•nO 60.7l&J8 69.324.61 f•rft ahy cam ay ¥ 31 2Dii IoEd l￿bIll￿ a: 3: f¢¥th 2018 bv **1** **2** **3** ## **THE GATE CHURCH** ## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2021** ## **Accounting Policies** The accounts have been prepared on a receipts and payments basis with a statement of assets and liabilities. (a) (b) (a) |**Incoming resources**
**Voluntary income**
Gifts from Individuals
Gift Aid
Gift Refund
**Other incoming resources**
Grants
Weekend Together
Event donations
Other
**Resources expended**
**Grants**
Grants to organisations:
AT3
Hope Church Kensington
Crosslinks
Greater Europe Mission US
New Life (Middlesbrough)
Eglise Protestante Evangelique de WSL
Church Central (CAP Centre)
FIEC
Acts 29
Safe Families
Other £300 or less
Grants to organisations (for individuals):
Grants to individuals:
Grants £150 or more
Grants £150 or less|||||| |---|---|---|---|---|---| ||Unrestricted
Funds
£
£76,763.39
£7,761.00
(£6,200.00)
£78,324.39
£1,650.00
£0.00
£0.00
£5.00
£1,655.00|Restricted
Funds
£
£0.00
£0.00
£0.00
£0.00
£0.00
£0.00
£0.00
£0.00
£0.00|2021
Total
£
£76,763.39
£7,761.00
(£6,200.00)||2020
Total
£
£61,324.48
£7,202.76| ||||£78,324.39||£68,527.24| ||||£1,650.00
£0.00
£0.00
£5.00||£30,438.96
£1,214.40
£0.00
£381.63| ||||£1,655.00||£32,034.99| ||||||| ||||||| ||Unrestricted
Funds
£
0.00
1000.00
1000.00
1032.96
0.00
1855.68
0.00
1258.00
1432.00
1000.00
250.00
8828.64
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
8828.64|Restricted
Funds
£
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00|2021
Total
£
0.00
1000.00
1000.00
1032.96
0.00
1855.68
0.00
1258.00
1432.00
1000.00
250.00||2020
Total
£
150.00
0.00
0.00
0.00
1650.00
1800.00
3069.63
967.00
360.00
0.00
200.00| ||||8828.64
0.00
0.00
0.00
0.00
0.00||8196.63
0.00
0.00
0.00
0.00
0.00| ||||0.00
0.00
0.00||0.00
0.00
0.00| ||||0.00||0.00| ||||8828.64||8196.63| ||||||| ||||||| **3** **5** ## **THE GATE CHURCH** ## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2021** (b) **4** |**Resources expended (continued)**
**Church activities**
Staff costs:
Gross Salary
Employer's NI Contributions
Employment Allowance
Employee Pension Contribution
Employers' Pension Contributions
Stewardship Payroll Processing Fee
Childcare Vouchers
Mercy Minisitries
Leadership development and resources
Hospitality
Outreach events and resources
Kids Church
Church Events
Love fund
Weekend Together
Publicity
Equipment
Proffesional fees
Rent
Safeguarding|||||| |---|---|---|---|---|---| ||Unrestricted
Funds
£
47817.14
4645.88
-3966.46
-774.21
6195.27
503.55
846.21
55267.38
334.60
7211.18
154.23
576.76
378.91
412.01
3502.40
0.00
573.46
4851.62
1262.05
4806.00
426.38
79756.98|Restricted
Funds
£
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00|2021
Total
£
47817.14
4645.88
-3966.46
-774.21
6195.27
503.55
846.21||2020
Total
£
29112.24
3384.84
2883.72| ||||55267.38
334.60
7211.18
154.23
576.76
378.91
412.01
3502.40
0.00
573.46
4851.62
1262.05
4806.00
426.38||35380.71
150.00
3305.23
1068.83
2523.83
444.06
575.68
587.13
3105.86
434.50
1363.54
915.27
5751.00
195.00| ||||79756.98||55800.64| ||||||| ## **Employees** The charity had two employees over the period to whom the employment costs above refer. One of the employees acted as trustees of the charity for the period. (a) (b) |**Funds**
**Unrestricted funds**
General fund
Premises fund (designated fund)
Church Planting Fund(designated fund)
Crosslands Fees
**Restricted funds**||||£|| |---|---|---|---|---|---| ||At 1 April
2020
£
0
4,000
2,000
0
6,000
0
0|Income
£
0
0
0
200
0
0
0|Expenditure
£
0
0
200
200
0
0|Transfers
£
0
0
0
0
0|At 31 March
2021
£
0
4,000
2,000
200| ||||||6,200| ||||||0| ||||||0| ||||||| The unrestricted funds are available to be spent for any purposes of the charity. The use of the restricted funds is limited to the specific purpose of each donation. ## **Details of funds:** Premises Fund - for any future costs in relation to new or improved premises Church Planting Fund - to be used in order to set up a new church from the Gate Church should the opportunity arise. ## **THE GATE CHURCH** ## **for the year ended 31 March 2021** ## **INDEX** Legal & Administrative Details Trustees' Report Independent Examiner's Report Receipts and Payments Account Statement of Assets & Liabilities Notes to the Accounts ## **LEGAL & ADMINISTRATIVE DETAILS** ## ADDRESS FOR CORRESPONDENCE 73 Cregoe Street Birmingham B152DP ## GOVERNING DOCUMENT Constitution date 6 February 2017 CIO- registered with the Charity Commission 6 February 2017 TRUSTEES Mr David Albon Mr Jonathan Richards Mr Toby Giles Mr Jonathan Ivey Mr Aaron Ball ## BANKERS Lloyds Bank 1846 Pershore Road Cotteridge Birmingham B30 3AS ## INDEPENDENT EXAMINER Luba Short LMS Accountancy Services Limited 5 Hole Farm, 139 Hole Lane Birmingham B312DE **THE GATE CHURCH Registered Charity No. 1171487** ## **REPORTS & ACCOUNTS** **for the year ended 31 March 2021** ## **THE GATE CHURCH** ## **for the year ended 31 March 2020** ## **INDEX** Legal & Administrative Details Trustees' Report Independent Examiner's Report Receipts and Payments Account Statement of Assets & Liabilities Notes to the Accounts ## **LEGAL & ADMINISTRATIVE DETAILS** ## ADDRESS FOR CORRESPONDENCE 73 Cregoe Street Birmingham B152DP ## GOVERNING DOCUMENT Constitution date 6 February 2017 CIO- registered with the Charity Commission 6 February 2017 TRUSTEES Mr David Albon Mr Jonathan Richards Mr Toby Giles Mr Jonathan Ivey Mr Aaron Ball BANKERS Lloyds Bank 1846 Pershore Road Cotteridge Birmingham B30 3AS ## INDEPENDENT EXAMINER Luba Short LMS Accountancy Services Limited 5 Hole Farm, 139 Hole Lane Birmingham B312DE ## **THE GATE CHURCH** ## **TRUSTEE ANNUAL REPORT for the year ended 31 March 2021** ## **Structure, Governance & Management** ## _Governing Document_ The Church is a registered CIO, affiliated to the Fellowship of Independent Evangelical Churches (FIEC). The Charity Commission granted Registered Charity status on 6 February 2017 under registration number 1171487. For the year ending 31 March 2021 the Church was governed by a Church Constitution dated 6 February 2017. There is also a Church Covenant (dated 29 March 2017) which sets out the beliefs and practices of the members and deals with the day-to-day operation of the Church including the appointment of Elders. _Organisational Structure_ The Church is governed by a leadership team (Trustees) comprising the Elders and two Deacons of the Church. They meet regularly throughout the year to set policy and review the activities of the Church. The decisions of the Trustees of the Church are subject to the scrutiny of the members of the Church at business meetings of the Church, which occur at least four times a year. Significant financial decisions are taken having considered the advice of the members of the Church as required by the Church’s governing documents. The Trustees are not remunerated by the Church for their work as Trustees. However One Trustee, acting in the year to 31 March 2021, was remunerated for their work as an Elder of the Church. The remuneration of Elders is determined in accordance with the Church Constitution and Church Covenant. The remuneration of Elders is recommended by the Church’s Employment Committee consisting of selected members of the Church and chaired by an Elder or Deacon. The remuneration received by Elders is accepted by vote of the members of the Church on the proposal of the Trustees following their consideration of the recommendations of the Employment Committee. An individual Elder does not participate in the determination of the remuneration they receive, whether directly or indirectly. ## _Recruitment and Appointment of Trustees_ Trustees and Elders of the Church are proposed by the existing Trustees where they have satisfied themselves both of the need for further Trustees, and that the person proposed meets the qualifications set out in the Church Constitution. Following election by the members, training and induction of new Trustees is overseen by the existing Trustees, who may delegate certain elements of the induction process to staff members. _Risk Management_ The Trustees have examined the major strategic and operational risks which the Church faces and confirm that systems have been established to monitor those risks so that the necessary steps can be taken to lessen them. ## **Objectives** The advancement of the Christian faith in accordance with the Basis of Faith primarily but not exclusively within Birmingham and the surrounding neighbourhood; and other such charitable purposes as shall, in the opinion of the Trustees, further the work of the Church. ## **Review of activities and impact for Public Benefit** The Church holds a series of weekend and midweek activities and, in addition, provides financial support to individuals and organisations involved in Christian activities. When planning and reviewing activities, the Church has given due consideration to the Charity Commission’s general guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. In particular, we try to enable ordinary people to live out their faith as part of the Church in our local community. The activities of the Church are overseen by its leadership, and are carried forward both by the Church staff, and by the extensive involvement of volunteers drawn from Church members and other regular attendees. This pattern is in all areas of the life of the Church, including leading of midweek groups, youth and children’s activities, and activities within the community. The Church welcomes members and attendees from all backgrounds with the aim of ensuring that they do not miss the opportunity to benefit from its activities. The Church is committed to growing in diversity to ensure that it better reflects the community it serves. The Church currently rents a local community centre where regular Sunday meetings are held as well as more seasonal meetings e.g. Christmas community events. The church met online for parts of the year due to Covid-19 restrictions. Alongside our aim to advance the Christian faith in our locality we were also involved in working with Safe Families to reduce poverty in the area. The church contributes financially as well as providing volunteers in order to help individuals who need relational support in the community and have been referred by the local council. Due to Covid-19 restrictions, many of the usual outreach and community events that the church would normally run have not been able to take place. However, church members have been proactive in supporting members of the local community with food delivery, phone calls and visits when needed. As well as Sunday morning services, the church also runs midweek meetings. These range from prayer meetings, to smaller community meetings providing the opportunity for individuals to study the Bible and pray together in smaller groups. These smaller community groups also aim to serve the local community where they see opportunity to do so, for example supporting refugees in their integration into life in the UK. Meetings were a mixture of in person and online due to ongoing restrictions. The Church also runs intermittent marriage counselling courses for couples experiencing marital or relational difficulties. As well as our weekly Sunday services the Church also offered additional services at Christmas and Easter to provide the local community with more opportunities to connect with the Christian faith during those seasons. The Church is committed to reaching, teaching, discipling and training Christians to carry out Gospel ministry in our community and further afield. As part of this activity, the Church is committed to plant Churches in the Birmingham area. The Church is therefore involved with the 2020 Birmingham initiative, as part of a coalition of Birmingham Churches working in partnership to facilitate the launch of new Churches in the city. ## **Financial Review** The accounts have been drawn up on a receipts and payments basis and include a statement of assets and liabilities and this Trustee Report. The total incoming resources for the year were £79,979.39. Resources expended in the year were £88585.62. This resulted in an overall deficit for the year of £8,606.23. The Church’s funding principally comes from gifts and donations made by members of the congregation. The deficit is primarily down to a grant of 30,000 received from the Fellowship of Independent Evangelical Churches in the previous financial year which will be used over two years by employing an outreach worker, which began during this financial year. The Church supports by grants a wide selection of individuals and organisations involved in Gospel ministry who have links with the Church. Grants are considered by the Trustees and voted on by the Church membership in accordance with relevant provisions of the Church Constitution. Cash balances at the end of the year were £60,718.38 of which £6,200 is ringfenced. ## **Reserves Policy** The Trustees are committed to establishing a level of reserves for General Funds that will cover three months’ costs, subject to sufficient funding being available to achieve this, while not hampering the ongoing development of the activities of the Church. The precise level of reserves to be attained will be subject to regular review taking into account levels of activity and prevailing circumstances. The level of General Funds at 31 March 2021 is more than three month of costs due to better than forecasted finances and the grant received towards the Outreach worker. The Trustees are mindful to decrease General Funds over the coming financial years, where circumstances permit, by budgeting accordingly. In regard to restricted funds: they are accounted for separately; only accepted for projects or activities sanctioned by the Trustees and in accordance with the objectives of the Church, and expenditure is not committed beyond the level of funds received. The Trustees do not therefore have a specific reserves policy for restricted funds. Tnstee< Respondbllltles Charity law reouires us as Trustees to prepare financial statements for eath accounting year which r￿Ord the re￿Ipts and payrnents of the chanty for the We are responsible for keeplng proper accounting records whlch dlsclose viith reasonatjle aCCLtracy at any time the financial position of the charity and enable us to ensure that the flnanclal ststements comply wlth the Charrtles Att 2011. We also have a resp￿sIbilIty to safeguard the assets of the tharity and to take reasonable steps to prevent traud or any sxher irreguiartues, Approval Thls report %Yas approved by the Tnstees on 3011112021 and signed on their behalf by: D Albon CHARITY COMMISSION FOR ENGLAND AND WALES i Independent examiner's report on the accounts Section A Indepèndent Examiner's Report Report to the trusteesl mambers of Thg G*• Church On accounts for th• year •nd•d 3181 Mwch 2021 Charlty no Ilf any) 1171487 S•t out on pages 4t07 I rèport to th8 trust88s on my examinth.on of the accounts of the abo charity {Yhe Tntsf) forlhe year ended 31103 12021 Ro8ponAlbllltl•• Ind As chanty trustees (rf ihe Trust, ylx are re¥pon3ible ft>r the preparation bul• of report of iho accounts in a￿rdarKe the requireffffits ￿ the Charities Act 2011 Acfj) The charity's trustees Cl￿S￿ler Ihai ￿ a￿JIt is rKrt required for thiy year undèr section 14412) of the Charities Ad 2011 (the 2011Act) and that an Inder￿n￿ent exanlnalion Is needthj l rnport in r88P8Ct ol my exarrina￿On of the Tru8t'g ￿c1)Unt8 ￿rrIed out undèr section 145 of the 2011 Act and in ¢arying out my examinabon. I have followthd the appkable Dirocaions giv￿ by the Charity Commission und8r section 14515hbl ofthe A¢a. My Examlnatlon was carrfed out In ac£ordance ¥hih the General Dlrectlon$ 91￿ by the Charfty Comrrission An •xaminallon Incr￿86 a on tha actA)unting récords kept by the chanty and a companson of the ￿L￿rtts presented ￿th thc>se r￿d8. 11 also InclLth8 consideratson of ￿ unusual items or diadosurns in the accounts and aeeking exrAanalJ'ons Irom th8 mw*rnnt o)mmittee conceming any suth matters. The prctedure undertak8n do rK)t provKle ai ihe evidence Ihat would be required In a full authL and consequorrtly I do not exwess an aiKlit opni(Y* on the ¥£counts. IER Oct 2018 Independent examinerfs statement I have compieted my examin*ion I confim that no material maters have comé to my attèntion in wnn6dion w11h1tr￿ exanination which gi¥*S me cause to believe that in. any matenal unting reuxds were not kept in arxa)rdartt wilh se(*.￿ 130 01 the Ad or the accojnls ¢$) nol Kcoi¢ *ith Ihe a(xOUr￿ftg recofds I have no con(xns ond have corne mss other rnattets In Connection wrth the eX￿in￿on to whith attention should be drfftvn In order to enat4e pmpef undethding of the xcourts to be re&￿￿d. Sbgnod: 6" September 2021 Nam•: Llub¢ ort, FICB PM. Thp Relevant profe$$lon•l qualificaliM($l or body (rfany): Fellow of Instrtule of Certified 8(K>kkeepets (ICB) Addr•A8: 5 Hole Fann 139 Pk)lo Lane Bimynghwn, West Midlands B312DE Sectlon B Disclosure Only complete rf Ihe examiner r.eeds io h￿h1￿h1 matters ol ￿ncern Isee CL32. Indèperbjanl examinats'on of ¢harrty aCC￿nts diroctions and gU￿ance for examiw8). IER Oct 2018 Givg here brief details of any items thattho examinor wishes to disclose. IER Oct 2018 ## **THE GATE CHURCH** ## **STATEMENT OF FINANCIAL ACTIVITIES Receipts & Payments Account for the year ended 31 March 2021** |Notes
**Incoming resources**
Voluntary income
2(a)
Other incoming resources
2(b)
Interest received
**Total incoming resources**
**Resources expended**
Grants
3(a)
Church activities
3(b)
**Total resources expended**
**Net outgoing resources before transfers**
Transfer between funds
5
**(Deficit)/Surplus for the year**
**Reconciliation of funds**
Funds brought forward
5
(Deficit)/Surplus for the year
**Funds carried forward**
5|Unrestricted
Funds
£
78,324.39
1,655.00
0
**79,979.39**
(8,828.64)
(79,756.98)
**(88,585.62)**
**(8,606.23)**
0.00
**(8,606.23)**
£69,324.61
0
**69,324.61**|Restricted
Funds
£
0
0
0
**0**
0
0
**0**
**0**
0
**0**
0
0
**0**|2021
Total
£
78,324.39
1,655.00
0.00||2020
Total
£
68,527.24
32,034.99
0.00| |---|---|---|---|---|---| ||||**79,979.39**
(8,828.64)
(79,756.98)||**100,562.23**
(7,418.00)
(47,940.00)| ||||**(88,585.62)**
**(8,606.23)**
0.00||**(55,358.00)**
**45,204.23**
0.00| ||||**(8,606.23)**||**45,204.23**| ||||69,324.61
(8,606.23)||32,765.54
36,559.07| ||||**60,718.38**||**69,324.61**| ||||||| •• * 31 x*vth 2011 Ji 2,599 yyy Ai i 1020 rthdse¢ In At )h ?IlPQ 2.59 Urtyds ear* 60.71e_)& h•nO 60.7l&J8 69.324.61 f•rft ahy cam ay ¥ 31 2Dii IoEd l￿bIll￿ a: 3: f¢¥th 2018 bv **1** **2** **3** ## **THE GATE CHURCH** ## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2021** ## **Accounting Policies** The accounts have been prepared on a receipts and payments basis with a statement of assets and liabilities. (a) (b) (a) |**Incoming resources**
**Voluntary income**
Gifts from Individuals
Gift Aid
Gift Refund
**Other incoming resources**
Grants
Weekend Together
Event donations
Other
**Resources expended**
**Grants**
Grants to organisations:
AT3
Hope Church Kensington
Crosslinks
Greater Europe Mission US
New Life (Middlesbrough)
Eglise Protestante Evangelique de WSL
Church Central (CAP Centre)
FIEC
Acts 29
Safe Families
Other £300 or less
Grants to organisations (for individuals):
Grants to individuals:
Grants £150 or more
Grants £150 or less|||||| |---|---|---|---|---|---| ||Unrestricted
Funds
£
£76,763.39
£7,761.00
(£6,200.00)
£78,324.39
£1,650.00
£0.00
£0.00
£5.00
£1,655.00|Restricted
Funds
£
£0.00
£0.00
£0.00
£0.00
£0.00
£0.00
£0.00
£0.00
£0.00|2021
Total
£
£76,763.39
£7,761.00
(£6,200.00)||2020
Total
£
£61,324.48
£7,202.76| ||||£78,324.39||£68,527.24| ||||£1,650.00
£0.00
£0.00
£5.00||£30,438.96
£1,214.40
£0.00
£381.63| ||||£1,655.00||£32,034.99| ||||||| ||||||| ||Unrestricted
Funds
£
0.00
1000.00
1000.00
1032.96
0.00
1855.68
0.00
1258.00
1432.00
1000.00
250.00
8828.64
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
8828.64|Restricted
Funds
£
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00|2021
Total
£
0.00
1000.00
1000.00
1032.96
0.00
1855.68
0.00
1258.00
1432.00
1000.00
250.00||2020
Total
£
150.00
0.00
0.00
0.00
1650.00
1800.00
3069.63
967.00
360.00
0.00
200.00| ||||8828.64
0.00
0.00
0.00
0.00
0.00||8196.63
0.00
0.00
0.00
0.00
0.00| ||||0.00
0.00
0.00||0.00
0.00
0.00| ||||0.00||0.00| ||||8828.64||8196.63| ||||||| ||||||| **3** **5** ## **THE GATE CHURCH** ## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2021** (b) **4** |**Resources expended (continued)**
**Church activities**
Staff costs:
Gross Salary
Employer's NI Contributions
Employment Allowance
Employee Pension Contribution
Employers' Pension Contributions
Stewardship Payroll Processing Fee
Childcare Vouchers
Mercy Minisitries
Leadership development and resources
Hospitality
Outreach events and resources
Kids Church
Church Events
Love fund
Weekend Together
Publicity
Equipment
Proffesional fees
Rent
Safeguarding|||||| |---|---|---|---|---|---| ||Unrestricted
Funds
£
47817.14
4645.88
-3966.46
-774.21
6195.27
503.55
846.21
55267.38
334.60
7211.18
154.23
576.76
378.91
412.01
3502.40
0.00
573.46
4851.62
1262.05
4806.00
426.38
79756.98|Restricted
Funds
£
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00|2021
Total
£
47817.14
4645.88
-3966.46
-774.21
6195.27
503.55
846.21||2020
Total
£
29112.24
3384.84
2883.72| ||||55267.38
334.60
7211.18
154.23
576.76
378.91
412.01
3502.40
0.00
573.46
4851.62
1262.05
4806.00
426.38||35380.71
150.00
3305.23
1068.83
2523.83
444.06
575.68
587.13
3105.86
434.50
1363.54
915.27
5751.00
195.00| ||||79756.98||55800.64| ||||||| ## **Employees** The charity had two employees over the period to whom the employment costs above refer. One of the employees acted as trustees of the charity for the period. (a) (b) |**Funds**
**Unrestricted funds**
General fund
Premises fund (designated fund)
Church Planting Fund(designated fund)
Crosslands Fees
**Restricted funds**||||£|| |---|---|---|---|---|---| ||At 1 April
2020
£
0
4,000
2,000
0
6,000
0
0|Income
£
0
0
0
200
0
0
0|Expenditure
£
0
0
200
200
0
0|Transfers
£
0
0
0
0
0|At 31 March
2021
£
0
4,000
2,000
200| ||||||6,200| ||||||0| ||||||0| ||||||| The unrestricted funds are available to be spent for any purposes of the charity. The use of the restricted funds is limited to the specific purpose of each donation. ## **Details of funds:** Premises Fund - for any future costs in relation to new or improved premises Church Planting Fund - to be used in order to set up a new church from the Gate Church should the opportunity arise.