## **THE GATE CHURCH** ## **TRUSTEE ANNUAL REPORT for the year ended 31 March 2022** ## **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 2022 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 2022, 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. One other Trustee, acting in the year to 31 March 2022, received a financial benefit from the church in the form of a grant of £2,500 towards the cost of his training, completing a Masters in Christian Ministry at Crosslands Seminary. An individual Elder does not participate in the determination of the grant funding 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 offered online access to nearly all of its in person meetings throughout the year, so as not to prevent any person from benefitting from its activities due to health concerns. 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. 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 and events at Christmas and Easter to provide the local community with more opportunities to connect with the Christian faith during those seasons. The church also offered termly Family Fun Days for local families from a wide variety of backgrounds to attend with children aged 0-11 provided for. 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 Birmingham Collective for Church Planting, 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 £91,840.89. Resources expended in the year were £106,362.19. This resulted in an overall deficit for the year of £14,521.30. The Church’s funding principally comes from gifts and donations made by members of the congregation. The deficit is as a result of recognising previously that the levels of reserves held were more than necessary, so some of these reserves have been used up this 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 £46,197.08, of which £6,395.62 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 2022 is more than three month of costs, but it is anticipated this will decrease during the next financial year based on the upcoming budget, agreed by Trustees and voted on by the Church membership. 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. ## **Trustees’ Responsibilities** Charity law requires us as Charity Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year. We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011. We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities. ## **Approval** This report was approved by the Trustees on 4 October 2022 and signed on their behalf by: ……………………………………………………… D Albon ## **THE GATE CHURCH** ## **for the year ended 31 March 2022** ## **INDEX** Legal & Administrative Details 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 Jonathan Richards Mr David Albon 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** ## **STATEMENT OF FINANCIAL ACTIVITIES Receipts & Payments Account for the year ended 31 March 2022** |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
£
90,572.60
1,022.67
0
**91,595.27**
(15,482.82)
(89,879.37)
**(105,362.19)**
**(13,766.92)**
(7,150.00)
**(20,916.92)**
£60,718.38
(20,917)
**39,801.46**|Restricted
Funds
£
245
0
0.62
**245.62**
0
(1,000)
**(1,000)**
**(754.38)**
7,150.00
**6,395.62**
0.00
6,395.62
**6,395.62**|2022
Total
£
90,817.60
1,022.67
0.62
**91,840.89**
(15,482.82)
(90,879.37)
**(106,362.19)**
**(14,521.30)**
0.00
**(14,521.30)**
60,718.38
(14,521.30)
**46,197.08**|2021
Total
£
78,324.39
1,655.00
0.00
**79,979.39**
(8,828.64)
(79,756.98)
**(88,585.62)**
**(8,606.23)**
0.00
**(8,606.23)**
69,324.61
(8,606.23)
**60,718.38**| |---|---|---|---|---| ## **THE GATE CHURCH** **STATEMENT OF ASSETS & LIABILITIES as at 31 March 2022** |**Fixed Assets**
**_The value of the assets owned are:_**
At 1 April 2021
Purchased in year
Disposed of in year
At 31 March 2022
**Bank & Cash Balances**
Lloyds Bank Treasurers Account
Lloyds Bank Online Saving Account (Restricted Funds)
Cash in hand
**Other Assets & Liabilities**
**_Assets:_**
**_Liabilities:_**|**31 March 2022**
**£**
2,599
2,599
0
0
2,599
**31-Mar-22**
**£**
39,801.46
6,396
0
46,197.08
0
0
0
0
0|**31-Mar-21**
**£**
60,718.38
0
0
60,718.38
0
0
0
0
0| |---|---|---| The accounts were approved by the trustees and signed on their behalf on 30/07/2022 by David Albon **1** **2** (a) **3** ## **THE GATE CHURCH** ## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2022** ## **Accounting Policies** The accounts have been prepared on a receipts and payments basis with a statement of assets and liabilities. (b) (a) |**Incoming resources**
**Voluntary income**
Gifts from Individuals
Gift Aid
**Other incoming resources**
Grants
Weekend Together
Event donations
Other (refunds)
**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
UWM
Acts 29
Safe Families
Failed Attempted Payments
Other £300 or less
Grants to organisations (for individuals):
Grants to individuals:
Grants £150 or more
Grants £150 or less|Unrestricted
Funds
£
£69,255.82
£21,316.78
£90,572.60
£1,022.67
£1,022.67
Unrestricted
Funds
£
-500.00
0.00
-2261.74
-1200.00
-1855.68
-1300.00
-5035.15
-1100.25
-500.00
-1530.00
-200.00
-15482.82
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
-15482.82|Restricted
Funds
£
£245.00
£0.00
£245.00
£0.00
£0.00
£0.00
£0.00
£0.00
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|2022
Tota
£
£69,500.82
£21,316.78
£90,817.60
£0.00
£0.00
£0.00
£1,022.67
£1,022.67
2022
Tota
£
-500.00
0.00
0.00
-2261.74
-1200.00
-1855.68
0.00
-1300.00
-5035.15
-1100.25
-500.00
-1530.00
-200.00
-15482.82
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
-15482.82|l


l
























|2021
Total
£
£76,763.39
£7,761.00
£78,324.39
£1,650.00
£0.00
£0.00
£5.00
£1,655.00
2021
Total
£
0.00
1000.00
1000.00
1032.96
0.00
1855.68
0.00
1258.00
1432.00
1000.00
250.00
8828.64
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
8828.64| |---|---|---|---|---|---| **3** (b) **5** ## **THE GATE CHURCH** ## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2022** **----- Start of picture text -----**
Resources expended (continued)
Unrestricted Restricted 2022 2021
Church activities Funds Funds Total Total
£ £ £ £
Staff costs: 0.00
Gross Salary -59071.09 0.00 -59071.09 47817.14
Employer's NI Contributions -5710.78 -5710.78 4645.88
Employment Allowance 4000.00 4000.00 -3966.46
Employee Pension Contribution 984.36 984.36 -774.21
Employers' Pension Contributions -4310.64 0.00 -4310.64 6195.27
Stewardship Payroll Processing Fee -550.80 -550.80 503.55
Childcare Vouchers 0.00 0.00 0.00 846.21
-64658.95 0.00 -64658.95 55267.38
Mercy Minisitries -414.09 0.00 -414.09 334.60
Leadership development and resources -1911.93 0.00 -1911.93 7211.18
Training Costs -4750.00 0.00 -4750.00
Sabbatical -1206.77 0.00 -1206.77
Hospitality -693.64 0.00 -693.64 154.23
Outreach events and resources -2200.28 0.00 -2200.28 576.76
Kids Church -440.86 0.00 -440.86 378.91
Church Events -777.11 0.00 -777.11 412.01
Love fund -80.01 0.00 -80.01 3502.40
Weekend Together 0.00 0.00 0.00 0.00
Publicity -615.35 0.00 -615.35 573.46
Equipment -1065.87 0.00 -1065.87 4851.62
Professional fees -1380.51 0.00 -1380.51 1262.05
Rent -9650.00 0.00 -9650.00 4806.00
Safeguarding -34.00 0.00 -34.00 426.38
Other 0.00 0.00
-25220.42 0.00 -25220.42 79756.98
**----- End of picture text -----**
**4** ## **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)
IT Costs
Church Planting Fund(designated fund)
Crosslands Fees
**Restricted funds**
Premises fund (designated fund)
IT Costs
Church Planting Fund(designated fund)
Crosslands Fees|At 1 April
2021
£
54,518.38
4,000.00
0.00
2,000.00
200.00
60,718.38
0.00
0.00
0.00
0.00
0.00|Income
£
91,595.27
0.00
0.00
0.00
0.00
0.00
245.00
245.00|Expenditure
£
(105,362.19)
0.00
0.00
0.00
0.00
(105,362.19)
(1,000.00)
(1,000.00)|£
At 31 March
Transfers
2022
£
£
0.00
40,751.46
(4,000.00)
0.00
(300.00)
(300.00)
(2,000.00)
0.00
(850.00)
(650.00)
(7,150.00)
39,801.46
4,000.00
4,000.00
300.00
300.00
2,000.00
2,000.00
850.00
95.00
7,150.00
6,395.00| |---|---|---|---|---| 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. CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteesl mèmbers of The Gate Church On accouirts for the year endod 31" March 2022 Charlty no {rfany) 1171487 Set out on pages 4t07 I report to the trustees on my examination of the accounts of the above chanty Ilhe Trusf) for the year ended 31103 12022. Responsibilltles and As the chanty trustees of the Trust. you are responsible for the preparation basls of report of the a¢xounts in accordance V￿th the requirements of the Chanties Act 2011 {Ihe Acr}. The charity's trustees consider that an audit is not required for this year under section 144{21 of the Charities Act 2011 (the 2011Act) and that an independent examination is needed. I report in rnspect of my examination of the Tnjst's accounts carried out under section 145 of the 2011 Act and in carying out my examination, I have followed the appliGgble Directs'ons given by the Chanty Commission under section 14515)(b) ol the Acl. My Examination w83 canied out in accordantx with the General Direclions given by the Charity Commission. An examination includes a on Ihe accounting records kept by the charity and a Comparison of the accounts p￿sented with those records. It also indudes ¢onsiderats"on of any unusual items or disclosures in the accounts and seeking explanations from the management commrtiee conceming any such matters. The prttedure undertaken do not provide all the evidence th8t would be required in a full audit. and consequently I do not express an audit opinion on the ￿unts. IER Oct 2018 Independent examiner's statement I have completed my examination. I confim that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material . respect.. acojunting records were not kept in actordance wrth section 130 of the Act or the accounts do not ￿COrd with the a￿ntIng records I have no COn￿mS and have come across no other matters in connedion wrth the examinats'on to whith attention should be drawn in order to enable a proper understanding of the aoyx)unts to be reached. Signod: 24 August 2022 Name: Liubov Short, FICB PM. Dip Relevant professional quallficatlonlsl or body (If any): Member of Institute of Certified BrM)kkeepers (IC8) Addr•u: 5 Hole Fam 139 Hole Lane Bimiinoham, West Midlands B312DE Section 8 Disclosure Only complete If Ihe examiner needs to highlight rnatt815 of ¢xncern (seè CC32, IndeperKlent examination of chanty ￿countS.. directions and guidance for examiners). IER Oct 2018 Glve here brief detalb of any items thatthe examiner wishès to dlsclose. IER Oct 2018