2024-03-31-accounts - The Gate Church

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THE GATE CHURCH TRUSTEE ANNUAL REPORT for the year ended 31 March 2024

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 2024 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 2024, was remunerated for his work as an Elder of the Church throughout the year and from 24 March 2024 another employee of the church who is remunerated for his work as a Local Outreach Worker was appointed a Trustee and Elder. 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 and Easter community events.

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 throughout the year. 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.

The Church also runs intermittent marriage counselling courses for couples experiencing marital or relational difficulties, and also for engaged couples about to step into marriage.

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 for a free summer holiday club in the school summer holidays for local children aged 5-10 to attend from a wide variety of backgrounds.

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 £117,917.60. Resources expended in the year were £106,008.29, with a transfer between funds of £20,000. This resulted in an overall surplus for the year of £18,304.41.

The Church’s funding principally comes from gifts and donations made by members of the congregation. The surplus was unplanned and is as a result of generous end of year gifts in addition to backdated gift aid claims.

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 £59,622.81, of which £26,000 is ring-fenced.

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 2024 is slightly more than three month of costs, but it is anticipated this will decrease during the next financial year based on the 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 15/12/2024 and signed on their behalf by:

……………………………………………………… Michael Dugan

CHARITY COMMISSION FOR ENGLAND ANO WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report lo the tru8tee•l momborn of The Gate Church On accounts for tho yoar •nd•d 314t March 2024 Charity no (if any) 1171487 Sot out on pago8 4t07 I report to the trustees on my examination of the accounts of th8 above harty ("the Trusf) for the year ended 3110312024. R••ponsibiliti88 and AS the ¢hanty trustees of the Trust, you are responsibk for the preparation ba818 of roport of the accounts in accordance with the requirements of the Charities Act 2011 ('the Acr). The charty's trustees consider that an audit is not required for this year under section 144{2) of the Charities Act 2011 (the 2011Actl and that an independent examination is needed. I report in respect of my examination of the Trust's accounts carried out under SeCn 145 of the 2011 Act and in carwng out my examination, I have followed the appIThb Directions gsven by the Chanty Commission under section 145(5)(b) of the Act. My Examination was carried out in accordance with the General DirectKJns gtven by the Charty Commission. An examination includes a re¥ on the accounting records kept by the charty and a wmparison of the accounts presented wth those rècords. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the management cornmittee conceming any such matters. The procedure undertaken do not provide all the evidence that would be required in a lull audTrt. and consequently I do not express an audit opinion on the accounts. IER Oct 2018

Indep•ndent examinorfs statement I have completed my examination. I confim that no material matters have come to my attention in connertion with the examuth wlith gives me rAuse to believe that in. any mater1 respect: accounting records were not kept in accordan with section 130 of the Act or the acUnts do not accord with the accounting records I have no o)ncems and have come across no other matters in connection with the examination to which attenb'on should be drawn in order to enable a proper understsnding of the accounts to be rea¢hed. Signod: 2 Septemb8r 2024 Nam•: Liubov Short. FICB PM. Dp Rolevant prof088ional quallficatlon{•) or body (If any): Fellow Member of Institute of Certified 8ookkeep8rs (ICB) Addrnm: 5 Hole Fam 139 Hole Lane Bimingham, West Midlands 8312DE Soction B Disclosure Only cornpte If the examiner needs to hghlighl matters of concern (see CC32, Independent examinalion of charty accounts. directions and guidance for 8xaminers). IER Oct 2018

Give here brièf detsils of any Itoms that t oxaminor wishes to disclose. IER Oct 2018