Charity registration number: 1171523 

## The Gateway Group 

Annual Report and Financial Statements for the Year Ended 31 March 2021 

Stables Thompson & Briscoe Chartered Accountants & Statutory Auditors Lowther House Lowther Street Kendal LA9 4DX 



## The Gateway Group 

## Contents 

## Reference and Administrative Details 

1 

Trustees' Report 2 to 3 Statement of Trustees’ Responsibilities 4 Independent Examiner's Report 5 Statement ofFinancial Activities 6 Balance Sheet 7 Notes to the Financial Statements Sto 14 



## The Gateway Group 

## Reference and Administrative Details 

## Trustees 

Trustees K Evans C Park M Seaton H Tomlinson P Lewis Principal Office 17 Finkle Street Kendal Cumbria LAS 4AB Charity Registration Number 1171523 Accountants Stables Thompson & Briscoe Chartered Accountants and Statutory Auditor Lowther House Lowther Street Kendal LA9 4DX 

## Principal Office 

## Accountants 

Page | 



## The Gateway Group 

## Trustees' Report 

The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2021. 

## Objectives and activities 

## Objects and aims 

The charity's objects are specifically restricted to the following: 

The promotion of the voluntary sector in the district of South Lakeland for the benefit of the public by providing management, governance and other support to small charities and voluntary organisations that provide a wide range of information, support and services. 

## Public benefit 

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. 

## Grant making policies 

The Gateway Group made grants in the year in line with its funding agreement with SLDC. 

## Financial review 

## Policy on reserves 

The trustees consider that as the purpose of the charity is to distribute grants and as it has no staff or property costs, that the level of reserves required is very low. At 31 March 2021 the level of unrestricted reserves at £67 was considered adequate. 

## Structure, governance and management 

## Nature ofgoverning document 

The charity was registered as a Charitable Incorporated Organisation (CIO) on 7 February 2017. The charity became active on 20 June 2017 when there was an initial transfer of money from a collaboration of various charities in Kendal 

## Recruitment and appointment oftrustees 

Apart from the first charity trustees, every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees. 

In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO. 

The charity trustees will make available to each new charity trustee, on or before his or her first appointment: 

a) a copy of the current version of this constitution; and 

b) a copy of the CIO’s latest Trustees’ Annual Report and statement of accounts. 

## Organisational structure 

The charity is registered as a CIO - Foundation. Its members are the charity trustees. Number ofcharity trustees 

## Page 2 



## The Gateway Group 

## Trustees' Report 

a) There must be at least Four (4) charity trustees representing at least Four Core Group organisations. If the number falls below this minimum, the remaining trustee or trustees may act only to call a meeting of the charity trustees, or appoint a new charity trustee. 

b) The maximum number of charity trustees is Twenty (20). The maximum number of Core Group organisations is Ten (10). The charity trustees may not appoint any charity trustee if as a result the number of charity trustees would exceed the maximum. 

c) Each Core Group organisation will have the right to have up to Two (2) appointed charity trustees. 

d) A Core Group organisation can have Two (2) appointed trustees attending each meeting and they may fully participate in the agenda and any other business discussions. 

e) When a vote is being taken, a Core Group organisation with two trustees in attendance will only register one vote. In this circumstance, reasonable time, up to five (5) minutes must be allowed for Core Group members with two trustees attending to agree their voting position. Where agreement between the two trustees is not reached within five (5) minutes, that vote will be considered as an abstention. 

The first charity trustees were appointed for a two year term, they are as follows: 


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ore Group Organisation<br>age UK South Lakeland<br>Sight Advice South Lakes<br>South Lakeland Cares<br>Citizens Advice Bureww——iRerenEvans<br>**----- End of picture text -----**<br>


## Financial instruments 

## Objectives and policies 

The charity’s activities expose it to very few risks as it principally acts as a distributor of grants to other charities within its objectives. 

e annual report was approved by the trustees of the charity on 2 September 2021 and signed on its behalf by: 


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H Tomlinson 

Trustee 

Page 3 



## The Gateway Group 

## Statement of Trustees' Responsibilities 

The trustees are responsible for preparing the trustees’ report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations. 

The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to: 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charities SORP; 

- make judgements and estimates that are reasonable and prudent; 

- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. 

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees 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 the charity on 2 September 2021 and signed on its behalf by: 

H Tomlinson 

Trustee 

Page 4 



## The Gateway Group 

## Independent Examiner's Report to the trustees of The Gateway Group 

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2021 which are set out on pages6 to 14. 

## Respective responsibilities of trustees and examiner 

As the charity’s trustees of The Gateway Group you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). 

I report in respect of my examination of the The Gateway Group's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 

## Independent examiner’s statement 

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

1. accounting records were not kept in respect of The Gateway Group as required by section 130 of the Act; or 

2. the accounts do not accord with those records; or 

3. the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination. 

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. 

Helen Holmes BSc FCA 

## ICAEW 

Chartered Accountants & Statutory Auditors 

Lowther House Lowther Street 

Kendal 

LA9 4DX 

## pate:...! 14} 2- 

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## The Gateway Group 

## Statement of Financial Activities for the Year Ended 31 March 2021 

|||Unrestricted|Restricted|Total|
|---|---|---|---|---|
|||funds|funds|2021|
||Note|£|£|£|
|Income and Endowments from:|||||
|Charitable activities||-|131,945|131,945|
|Total income||-|131,945|131,945|
|Expenditure on:|||||
|Charitable activities||-|(119,080)|(119,080)|
|Total expenditure||-|ql19,080)|ie}19,080)|
|Net income||-|12,865|12,865|
|Netmovement in funds||-|12,865|12,865|
|Reconciliation offunds|||||
|Total funds brought forward||67|16,968|17,035|
|Total funds carried forward|10|67|29,833|29,900|
|||Unrestricted|Restricted|Total|
|||funds|funds|2020|
||Note|£|£|£|
|Income and Endowments from:|||||
|Charitable activities||-|98,467|98,467|
|Total income||-|98,467|98,467|
|Expenditure on:|||||
|Charitable activities||-|(87,278)|(87,278)|
|Total expenditure||-|(87,278)|(87,278)|
|Netincome||-|11,189|11,189|
|Netmovement in funds||-|11,189|11,189|
|Reconciliation offunds|||||
|Total funds brought forward||67|5,779|5,846|
|Totalfundscarriedforward|10|67|16,968|17,035|



All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2020 is shown in note 10. 

The notes on pages 8 to 14 form an integral part of these financial statements. Page 6 



## The Gateway Group 

## (Registration number: 1171523) Balance Sheet as at 31 March 2021 

|||2021|2020|
|---|---|---|---|
||Note|£|£|
|Current assets||||
|Cash atbank and in hand||34,011|105,979|
|Creditors: Amounts fallingdue within oneyear|9|(4,111)|(88,944)|
|Net assets||29,900|17,035|
|Funds ofthe charity:||||
|Restricted income funds||||
|Restricted funds|10|29,833|16,968|
|Unrestricted income funds||||
|Unrestricted funds||67|67|
|Totalfunds|10|29,900|17,035|



The financial statements on pages 6 to 14 were approved by the trustees, and authorised for issue on 2 September 2021 and signed on their behalf by: 


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H Tomlinson Trustee 

The notes on pages 8 to 14 form an integral part of these financial statements. Page 7 



## The Gateway Group 

## Notes to the Financial Statements for the Year Ended 31 March 2021 

## 1 Accounting policies 

## Statement of compliance 

The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. 

## Basis of preparation 

The Gateway Group is a Charitable Incorporated Entity (CIO) registered in England . In the event of the charity being wound up, the members of the CIO have no liability to contribute to its assets and no personal responsibility for settling its debts and liabilities. The address of the registered office is given in the charity information page of these financial statements. The nature of the charity’s operations and principal activities are as stated in the trustees’ report. 

The Gateway Group meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. 

The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £. 

## Exemption from preparing a cash flow statement 

The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements. 

## Going concern 

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. 

## Income and endowments 

## Deferred income 

Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when: 

~ The donor specifies that the grant or donation must only be used in future accounting periods; or 

- The donor has imposed conditions which must be met before the charity has unconditional entitlement. 

## Expenditure 

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs. 

## Page 8 



## The Gateway Group 

## Notes to the Financial Statements for the Year Ended 31 March 2021 

## Charitable activities 

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. 

## Grant provisions 

Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable. 

## Governance costs 

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses. 

## Taxation 

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. 

## Cash and cash equivalents 

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. 

## Fund structure 

Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity. 

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose. 

## 2 Income from charitable activities 

||Restricted<br>funds|Total<br>2021|Total<br>2020|
|---|---|---|---|
||£|£|£|
|SLDCGateway funding grants|$8,500|$8,500|98,467|
|CCFfunding grant|43,445|43,445|-|
||131,945|131,945|98,467|



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## The Gateway Group 

## Notes to the Financial Statements for the Year Ended 31 March 2021 


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3 Expenditure on charitable activities<br>Restricted Total<br>funds 2021<br>Note £ £<br>Grant funding of activities 118,013 118,013<br>Governance costs ___ 1067 si67<br>119,080 119,080<br>Restricted Total<br>funds 2020<br>Note £ £<br>Grant funding of activities 85,380 85,380<br>Governance costs 1,898 1,898<br>87,278 87,278<br>Grant funding<br>of activity 2021<br>£ £<br>Grants payable BONS eel 18,013<br>Grant funding<br>of activity 2020<br>£ £<br>Grants payable 85,380 85,380<br>4 Analysis of governance and support costs<br>Governance costs<br>Restricted Total<br>funds 2021<br>£ £<br>Independent examiner fees<br>Examination of the financial statements 466 466<br>Other governance costs 601 601<br>1,067 1,067<br>Restricted Total<br>funds 2020<br>£ £<br>Independent examiner fees<br>Examination of the financial statements 1,296 1,296<br>Other governance costs 602 602<br>1,898 1,898<br>**----- End of picture text -----**<br>


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## The Gateway Group 

## Notes to the Financial Statements for the Year Ended 31 March 2021 

## 5 Grant-making 

## Analysis of grants 

Analysis Grants payable The support costs associated with grant-making are £Nil (31 March 2020 - £Nil). 

|Grants to|institutions|
|---|---|
|2021|2020|
|£|£|
|118,013|85,380|



## Below are details of material grants made to institutions. 

||||2021|2020|
|---|---|---|---|---|
|Name ofinstitution|Activity||£|£|
|South Lakes Citizens Advice|||58,782|62,370|
|CumbriaCVS|||3,645|4,050|
|Dignity inDementia CIC|||500|2,000|
|StMarks School,Natland|||-|2,000|
|Springfield DomesticAbuse|||-|2,000|
|Kendal Windows onArt|||500|1,500|
|With Singing inMind|||-|1,000|
|B4RNPR|||-|1,000|
|Friends ofNobles Rest|||-|1,000|
|Kendal Dementia Action|||-|1,000|
|TheBeckCommunity Centre|||-|1,000|
|Growing Well|||-|1,000|
|StMartin& StMary School PTA|||-|1,000|
|NWCCT|||-|1,000|
|LevensGoodNeighbours|||-|960|
|Enso Taekwando|||.|500|
|Natland& Oxenholme Table|||-|500|
|Community Meals on Wheels|||-|500|
|TheKentEstuary Youth Project|||-|500|
|The Grange Shed|||-|500|
|Grants ofotherInstitutions, £500 or|||||
|less|||645|-|
|Gateway Partnershipwork up|||7,840|-|
|Kendal Community First|||500|-|
|Learning Plus|||500|-|
|Ambleside Parish Centre|||500|-|
|Sandylands Resident|||500|-|
|AgeUK SouthLakeland|||10,400|-|
|Gateway Church|||500|-|
|Kendal Gymnastics|||500|-|
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## The Gateway Group 

## Notes to the Financial Statements for the Year Ended 31 March 2021 

|Windermere ParkforAll|500|-|
|---|---|---|
|WednesdayEvening Social|500|-|
|South Lakeland Hydrotherapy|500|-|
|Space2Create|500|-|
|The Well Communities|12,958|-|
|Cumbria Alcohol and Drug|4,042|-|
|LightUpLives CIC|1,191|-|
|SAFACumbria|5,700|-|
|SightAdvice SouthLakes|5,000|-|
|EGrovesMeals on Wheels|1,810|-|
||118,013|85,380|



## 6 Trustees remuneration and expenses 

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year. 

No trustees have received any reimbursed expenses or any other benefits from the charity during the year. 

## 7 Independent examiner's remuneration 

|7<br>Independent examiner's remuneration||||
|---|---|---|---|
||2021||2020|
||£||£|
|Examination ofthe financial statements||466|1,296|
|Accountancy fees||||
|Independent examination and accounts for2018,2019&2020||-|1,296|
|Independent examination and accounts for2021||466|:|
|||466|1,296|



## 8 Taxation 

The charity is a registered charity and is therefore exempt from taxation. 

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## The Gateway Group 

## Notes to the Financial Statements for the Year Ended 31 March 2021 

## 9 Creditors: amounts falling due within one year 


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|||||||||
|---|---|---|---|---|---|---|---|
|2021|2020|
|£|£|
|Accruals|4,111|444|
|Deferred|income|-|88,500|
|4,111|88,944|
|2021|2020|
|£|£|
|Deferred|income|at|1|April|2020|88,500|-|
|Resources|deferred|in|the|period|-|88,500|
|Amounts|released|from|previous|periods|(88,500)|-|
|Deferred|income|at year end|:|88,500|

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## 10 Funds 


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||||||||
|---|---|---|---|---|---|---|
|Balance|at|
|Balance at|1|Incoming|Resources|31|March|
|April 2020|resources|expended|2021|
|£|£|£|£|
|Unrestricted|funds|
|General|
|Unrestricted|general|funds|67|-|:|67|
|Restricted|funds|
|SDLC|funding|16,968|88,500|(75,635)|29,833|
|CCF fundng|-|43,445|(43,445)|-|
|Total|restricted|funds|16,968|131,945|(119,080)|29,833|
|Total|funds|17,035|131,945|(119,080)|29,900|
|Balance|at|
|Balance at|1|Incoming|Resources|31|March|
|April 2019|resources|expended|2020|
|£|£|£|£|
|Unrestricted|funds|
|General|
|Unrestricted|general|funds|67|-|-|67|
|Restricted|
|SDLC|funding|5,779|98,467|(87,278)|16,968|
|Total funds|5,846|98,467|(87,278)|17,035|

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## The Gateway Group 

## Notes to the Financial Statements for the Year Ended 31 March 2021 


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11 Analysis of net assets between funds<br>Unrestricted Total funds at<br>funds Restricted 31 March<br>General funds 2021<br>£ £ £<br>Current assets 67 33,944 34,011<br>Current liabilities - (4,111) (4,111)<br>Total net assets 67 29,833 29,900<br>Unrestricted Total funds at<br>funds Restricted 31 March<br>General funds 2020<br>£ £ £<br>Current assets 67 105,912 105,979<br>Current liabilities - (88,944) (88,944)<br>Total net assets 67 16,968 17,035<br>**----- End of picture text -----**<br>


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