REGISTERED CHARITY NUMBER: 1194868
Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 December 2025
for
Gateway Church
Ark Accountancy Limited Chartered Certified Accountant 56-58 High Street Ewell Epsom Surrey KT17 1RW
Gateway Church
Contents of the Financial Statements for the Year Ended 31 December 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | ||
| Notes to the Financial Statements | 7 | to | 11 |
| Detailed Statement of Financial Activities | 12 | to | 13 |
Gateway Church
Report of the Trustees for the Year Ended 31 December 2025
The trustees present their report with the financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of 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 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The object of the CIO is, for the public benefit, the advancement of the Christian faith in accordance with the statement of faith in Epsom Surrey and such other parts of the United Kingdom and the world as the charity trustees may from time to time decide
Significant activities
Overview - The Church continues to build a strong Christian community. It does this through meeting as a church group either through community-based activities that take place midweek or as a large group meeting on a Sunday in any given week. We have continued to meet in a local Secondary School on Sunday mornings. We also have a successful and thriving youth group that meets every week.
Finances - Our giving to the church has been made up of regular giving of people within Gateway church, friends of Gateway church and one-off gifts. It is intended that sufficient reserves are maintained in order to enable the charity to undertake its financial commitments.
Midweek - We have continued to meet in the week in smaller groups. These are great opportunities to build friendships and connect with those in our community.
Prayer - This continues to be a priority and we meet monthly to pray as well as ad-hoc early morning prayer or lunchtime prayer gatherings which anyone is welcome to join. We also pray with other church leaders in Epsom and attend prayer days organised centrally by ChristCentral Churches and New Frontiers.
Kids and Youth - We have a small number of children in our church ranging from new born to secondary school age. Every Sunday there are a range of activities to cater from each age group with parents and youth getting stuck into help serve on a Sunday morning. The youth have a separate meeting in the week on a Friday night where they meet to build friendship and learn more about their Christian faith. The youth went to Newday again this summer, a Christian youth festival where we took our biggest group yet. Here they met with other Christians, had some great teaching and enjoyed lots of fun activities.
Leadership/Training - As a church community we have encouraged everyone to come and serve at the Newday festival, this gives us opportunity to have community together and serve the 9000 young people that attend.
Youth weekend at home - In the Autumn this year we had our first youth weekend at home. This was a time of growing in their relationship with each other and with God. It was also an opportunity for the youth to learn more about their Christian faith as well as how to put in into practice.
Pastoral Care - This takes place through the church leader and his wife, within small midweek groups and church members caring for each other.
Epsom churches - We are members of Churches Together in Epsom where we continue to build stronger connections with other Christians and churches within our local area. We had an opportunity to share the changes we had seen in our young people at the annual ecumenical service.
Public benefit
Activities undertaken for the public benefit include Sunday morning meetings, the youth group, picnic in the park, café church and goody bags on Halloween night
Volunteers
All church members are volunteers to do some serving within the life of the church, There are no specific contracts for this service. These numbered 15-20
Page 1
Gateway Church
Report of the Trustees for the Year Ended 31 December 2025
FINANCIAL REVIEW
Financial position
The charity has a stable financial position, although in 2025 the charity needed to use some of its reserves. The charity had an income of £39,660 (2024 £41,286), expenditure of £53,304 (2024 £55,626) and a deficit for the year of £13,644 (2024 £14,314). This was due to extra salary costs, youth work and the church weekend away.
Principal funding sources
The principal funding sources were donations totalling £5,439 (2024 £7,210) from gift aid tax refunds and £27,498 (2024 £31,345) from individuals who either attend Gateway Church or support the charity's work.
Going concern
It is anticipated that the church will continue to exist in the future with no expectation of closure. The charity is in a financially stable position going forward.
FUTURE PLANS
These include a weekend away for church community, leadership team expansion, an on the ground youth team rather than online and future relaunch of Alpha courses,
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a constitution, and constitutes a charitable incorporated organisation, company number CE025559, a charity registered as a body corporate under part 11 of the Charities Act 2011
Recruitment and appointment of new trustees
Responsibility for setting policy and for determining the parameters within which the charity should operate rests with the trustees who meet regularly to monitor the activities of the charity. Responsibility for the day to day operation of the charity has been delegated to Rob Carter. New trustees are recruited and appointed by the existing trustees and receive relevant training.
Organisational structure
This consists of trustees/leadership team, small group leaders and church members
Induction and training of new trustees
All new trustees read the document 'The role and responsibilities of trustees', have a chance to attend trustees meetings and are fully appraised of the requirements of being a trustee.Four trustees did trustee training with stewardship in May 2020.
Related parties
Remuneration was paid to one trustee which is permitted under the Constitution. All related parties left the trustees' meeting when this was discussed to ensure there was no conflict of interest
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1194868
Principal address
72 The Greenway Epsom Surrey KT18 7JA
Trustees
Mr R N Carter Pastor Mr R Horn Ms J S Lampard Mr B J Dunlop Mr A T Wells
Page 2
Gateway Church
Report of the Trustees for the Year Ended 31 December 2025
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
Mary E Ryan Ark Accountancy Limited Chartered Certified Accountant 56-58 High Street Ewell Epsom Surrey KT17 1RW
Approved by order of the board of trustees on 19 May 2026 and signed on its behalf by:
Mr R N Carter - Trustee
Page 3
Independent Examiner's Report to the Trustees of Gateway Church
Independent examiner's report to the trustees of Gateway Church
I report to the charity trustees on my examination of the accounts of Gateway Church (the Trust) for the year ended 31 December 2025.
Responsibilities and basis of report
As the charity trustees of the Trust 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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all 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:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable 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.
Mary E Ryan
Ark Accountancy Limited Chartered Certified Accountant 56-58 High Street Ewell Epsom Surrey KT17 1RW
19 May 2026
Page 4
Gateway Church
Statement of Financial Activities for the Year Ended 31 December 2025
| 31.12.25 | 31.12.24 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 32,937 | 38,555 | |
| Charitable activities | |||
| Church activities | 4,313 | 2,720 | |
| Investment income | 2 | 2,410 | 243 |
| Total | 39,660 | 41,518 | |
| EXPENDITURE ON | |||
| Charitable activities | |||
| Church activities | 53,304 | 55,626 | |
| NET INCOME/(EXPENDITURE) | (13,644) | (14,108) | |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 80,607 | 94,715 | |
| TOTAL FUNDS CARRIED FORWARD | 66,963 | 80,607 |
The notes form part of these financial statements
Page 5
Gateway Church
Balance Sheet 31 December 2025
| 31.12.25 | 31.12.24 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| CURRENT ASSETS | |||
| Debtors | 7 | 1,603 | 7,348 |
| Cash at bank | 66,409 | 73,584 | |
| 68,012 | 80,932 | ||
| CREDITORS | |||
| Amounts falling due within one year | 8 | (1,049) | (325) |
| NET CURRENT ASSETS | 66,963 | 80,607 | |
| TOTAL ASSETS LESS CURRENT | |||
| LIABILITIES | 66,963 | 80,607 | |
| NET ASSETS | 66,963 | 80,607 | |
| FUNDS | 9 | ||
| Unrestricted funds | 66,963 | 80,607 | |
| TOTAL FUNDS | 66,963 | 80,607 |
The financial statements were approved by the Board of Trustees and authorised for issue on 19 May 2026 and were signed on its behalf by:
Mr R N Carter - Trustee
The notes form part of these financial statements
Page 6
Gateway Church
Notes to the Financial Statements for the Year Ended 31 December 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 50% on cost
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
Page 7
Gateway Church
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
2. INVESTMENT INCOME
3.
| 31.12.25 | 31.12.24 | |
|---|---|---|
| £ | £ | |
| Deposit account interest | 2,370 | 232 |
| Interest on GA refunds | 40 | 11 |
| 2,410 | 243 | |
| TRUSTEES' REMUNERATION AND BENEFITS | ||
| 31.12.25 | 31.12.24 | |
| £ | £ | |
| Trustees' salaries | 28,033 | 27,279 |
| Trustees' pension contributions to money purchase schemes | 1,529 | 1,473 |
| 29,562 | 28,752 |
Robert Carter received the above employment benefits for serving as the church's senior pastor, not for serving as a trustee; this payment is permitted by the charity's governing document.
Trustees' expenses
Except for the reimbursement of expenses incurred when acting as agent for the charity, or incurred when undertaking employment duties, no expenses were paid to or for the trustees.
4. STAFF COSTS
The average monthly number of employees during the year was as follows:
5.
| 31.12.25 | 31.12.24 | |
|---|---|---|
| Pastor | 1 | 1 |
| Administration | 1 | 1 |
| 2 | 2 | |
| No employees received emoluments in excess of £60,000. | ||
| COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | ||
| Unrestricted | ||
| fund | ||
| £ | ||
| INCOME AND ENDOWMENTS FROM | ||
| Donations and legacies | 38,555 | |
| Charitable activities | ||
| Church activities | 2,720 | |
| Investment income | 243 | |
| Total | 41,518 | |
| EXPENDITURE ON | ||
| Charitable activities | ||
| Church activities | 55,626 |
continued...
Page 8
Gateway Church
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
| 5. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | |
|---|---|---|---|---|
| Unrestricted | ||||
| fund | ||||
| £ | ||||
| NET INCOME/(EXPENDITURE) | (14,108) | |||
| RECONCILIATION OF FUNDS | ||||
| Total funds brought forward | 94,715 | |||
| TOTAL FUNDS CARRIED FORWARD | 80,607 | |||
| 6. | TANGIBLE FIXED ASSETS | |||
| Computer | ||||
| equipment | ||||
| £ | ||||
| COST | ||||
| At 1 January 2025 and 31 December 2025 | 1,588 | |||
| DEPRECIATION | ||||
| At 1 January 2025 and 31 December 2025 | 1,588 | |||
| NET BOOK VALUE | ||||
| At 31 December 2025 | - | |||
| At 31 December 2024 | - | |||
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 31.12.25 | 31.12.24 | |||
| £ | £ | |||
| Other debtors | - | 11 | ||
| Tax | 1,468 | 7,210 | ||
| Prepayments | 135 | 127 | ||
| 1,603 | 7,348 |
continued...
Page 9
Gateway Church
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| 31.12.25 | 31.12.24 | ||
|---|---|---|---|
| £ | £ | ||
| Taxation and social security | 92 | (435) | |
| Other creditors | 957 | 760 | |
| 1,049 | 325 | ||
| MOVEMENT IN FUNDS | |||
| Net | |||
| movement | At | ||
| At 1.1.25 | in funds | 31.12.25 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 80,607 | (13,644) | 66,963 |
| TOTAL FUNDS | 80,607 | (13,644) | 66,963 |
| Net movement in funds, included in the above are as follows: | |||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 39,660 | (53,304) | (13,644) |
| TOTAL FUNDS | 39,660 | (53,304) | (13,644) |
9. MOVEMENT IN FUNDS
Comparatives for movement in funds
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.1.24 | in funds | 31.12.24 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 94,715 | (14,108) | 80,607 |
| TOTAL FUNDS | 94,715 | (14,108) | 80,607 |
| Comparative net movement in funds, included in the above are as follows: | |||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 41,518 | (55,626) | (14,108) |
| TOTAL FUNDS | 41,518 | (55,626) | (14,108) |
continued...
Page 10
Gateway Church
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
10. RELATED PARTY DISCLOSURES
During the year the charity received donations totalling £7,437 (2024 £7,018) from related parties. There were no conditions attached to these.
Page 11
Gateway Church
Detailed Statement of Financial Activities for the Year Ended 31 December 2025
| Detailed Statement of Financial Activities for the Year Ended 31 December 2025 |
||
|---|---|---|
| 31.12.25 | 31.12.24 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Non-gift aided donations | 5,791 | 2,762 |
| Gift-aided donations | 21,707 | 28,583 |
| Gift aid | 5,439 | 7,210 |
| 32,937 | 38,555 | |
| Investment income | ||
| Deposit account interest | 2,370 | 232 |
| Interest on GA refunds | 40 | 11 |
| 2,410 | 243 | |
| Charitable activities | ||
| Events- New Day | 4,313 | 2,720 |
| Total incoming resources | 39,660 | 41,518 |
| EXPENDITURE | ||
| Charitable activities | ||
| Trustees' salaries | 21,025 | 20,459 |
| Trustees' pension contributions | 1,147 | 1,105 |
| Other operating leases | 6,359 | 6,900 |
| Refreshments & set-up costs | 278 | 337 |
| Outreach | 1,082 | 333 |
| Children's/youth work | - | 2,422 |
| CCLA/Zoom/Website | 242 | 653 |
| Guest speakers | 60 | 20 |
| PA equipment | 32 | 699 |
| Worship costs | 653 | 461 |
| Events - New Day | 7,441 | 1,499 |
| Events - weekend away | 88 | 5,273 |
| Grants to institutions | 1,534 | 1,535 |
| Grants to individuals | 212 | 182 |
| 40,153 | 41,878 | |
| Support costs | ||
| Management | ||
| Trustees' salaries | 7,008 | 6,820 |
| Trustees' pension contributions | 382 | 368 |
| Wages | 3,135 | 2,628 |
| Telephone | 535 | 719 |
| Advertising | 77 | 42 |
| Sundries | 420 | 1,399 |
| Membership | 274 | 240 |
| 11,831 | 12,216 |
This page does not form part of the statutory financial statements
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Gateway Church
Detailed Statement of Financial Activities for the Year Ended 31 December 2025
| Detailed Statement of Financial Activities for the Year Ended 31 December 2025 |
||
|---|---|---|
| 31.12.25 | 31.12.24 | |
| £ | £ | |
| Management | ||
| Finance | ||
| Insurance | 195 | 185 |
| Bank charges | 47 | 61 |
| 242 | 246 | |
| Information technology | ||
| Computer & IT costs | - | 16 |
| Human resources | ||
| Training | 106 | 298 |
| Governance costs | ||
| Accountancy fees | 972 | 972 |
| Total resources expended | 53,304 | 55,626 |
| Net expenditure | (13,644) | (14,108) |
This page does not form part of the statutory financial statements
Page 13