2025-08-31-accounts

Charity registration number 1201455 (England and Wales)

GATEWAYS

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

GATEWAYS

CONTENTS

	Page
Legal and administrative information	1
Trustees' report	2 - 5
Statement of Trustees' responsibilties	6
Independent examiner's report	7
Statement of financial activities	8
Balance sheet	9
Notes to the financial statements	10 - 18

GATEWAYS

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees	Ruth Green
	Aviva Ruth Steinberg
	Julia Alberga(Chair)
	Dr Andrew Hope
	Chris Samuel Paul Sanders
	Nicola Cohen
	Mark Hurst
	Samantha Miller	(Appointed 29	/11/2025)
	Jeff Hartstone	(Appointed 04/06/2026)
Senior management	Laurence Field	Chief Executive Officer
Charity number	1201455
Registered office	Kennedy Leigh Centre
	Edgeworth Close
	LONDON
	NW4 4HJ
Independent examiner	Sobell Rhodes LLP
	The Kinetic Centre
	Theobald Street
	Elstree
	Borehamwood
	Hertfordshire
	United Kingdom
	WD6 4PJ
Bankers	Lloyds Bank
	Chelmsford Legg Street
	1 Legg Street
	Chelmsford
	Essex
	CM1 1JS

• 1 -

GATEWAYS

TRUSTEES' REPORT FOR THE YEAR ENDED 31 AUGUST 2025

The Trustees present their annual report and financial statements for the year ended 31 August 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with Gateways (the Charity's) Consitution, the Charities Act 2011 and "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).

The Charity was established as a Charitable Incorporated Organisation (CIO) on 15 December 2022.

Objectives and activities

The relief of children and young adults, in particular within the Jewish community, who are in need by reason of mental or physical ill-health, social exclusion, abuse, neglect, financial hardship or other disadvantage through the provision of academic and emotional support, vocational training and mentoring.

Public benefit

The trustees confirm that they have referred to the Charity Commission's general guidance on public benefit when reviewing the Charity's aims and objectives and in planning future activities. The activities undertaken provide a clear public benefit by advancing education and fostering community development.

Achievements and Performance:

Over the past year, Gateways has continued to provide exceptional support, education, and opportunities for our students. Our impact is reflected in the following key achievements:

• Exceeded our initial fundraising goals, achieving our year 2 target. This success was driven by a robust fundraising strategy, effective community engagement, and strong donor relations.

• Appointed a Volunteer Manager to oversee and coordinate all volunteers involved in our work. This has enabled greater engagement with the local community, increasing opportunities for individuals to support and contribute to our programmes.

• Launched a careers provision, enabling students to receive dedicated careers advice and support for life beyond Gateways.

• Held our first graduation event, ensuring students at Gateways have the same experience as their peers. The event celebrated their achievements and was attended by over 80 people.

• Achieved an excellent overall pass rate of 91%, across a mix of Entry Level Certificates, Functional Skills, GCSEs and BTEC qualifications.

• Delivered our first residential trip to Brighton, offering students the opportunity to spend time away from home for the first time. The trip included a visit to, and stay at, the Brighton Jewish Community Centre.

• Our student enrichment programme has continued to thrive, offering a wide range of activities including trips, guest speakers, discussion groups, community group visits, and social action projects such as cooking for the homeless.

• We were pleased to receive a visit from Baroness Gillian Merron, Parliamentary Under-Secretary of State for Women's Health and Mental Health at the Department of Health and Social Care. She showed interest in our model and discussed how it might be adapted or shared for use in other communities.

• Held our first fundraising event, an intimate dinner for 30 guests. The event was catered by our cooking students, with parents and students speaking, which made the evening particularly impactful and personal.

These achievements reflect the unwavering commitment of our staff and the resilience of our students. As we continue to grow, we remain dedicated to providing life-changing opportunities for every student at Gateways.

• 2 -

GATEWAYS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

Challenges and Responses:

• Lack of space continues to be a significant challenge as demand for our services grows. We are exploring ways to manage this, including developing additional classroom space within our existing site, as well as actively considering alternative options.

• Demand continues to exceed supply. As our reputation grows, we are experiencing increasing numbers of applications and are not always able to meet this demand.

• We are careful not to accept too many students at once, as this can be overwhelming for students. Maintaining an appropriate balance remains a key priority.

• An increasing number of students present with more complex needs, placing additional pressure on capacity and resources. We have therefore strengthened our intake process to ensure a thorough understanding of each student’s needs prior to admission, so we can assess our ability to provide appropriate support.

• Securing EHCP funding : Securing Education, Health and Care Plan (EHCP) funding remains crucial to supporting students with special educational needs. We have continued to engage in ongoing dialogue with local authorities, navigating the complexities of the funding process through detailed applications and advocacy for our students. While we have achieved our overall EHCP funding targets, we continue to face challenges with some local authorities in being named on EHCPs, as we are not Ofsted registered. This is due to our status as a part-time provision, meaning we do not meet the threshold for Ofsted registration. We are working closely with our SENCO and external consultants to explore ways to address this challenge.

• As a new organisation that evolves, so do the demands on staffing. Recruitment continues to be an ongoing challenge, particularly as we adapt roles and responsibilities to meet the changing needs of our provision.

Financial review

Below is a summary of financial performance during the year.

Financial Performance:	Year-end 31st August 2025	Year-end 31st August 2024
Total income for the year	£878,354	£1,296,155
Total expenditure for the year	£1,204,505	£1,062,197
Net position	(£326,151)	£233,958

• 3 -

GATEWAYS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

Below is a breakdown of the sources of income:

Principal Funding Sources:	Year-end 31st August 2025	Year-end 31st August 2024
Course fees & EHCP funding	£256,038	£152,221
Capital Income	£28,590	£26,000
Funding commitments	£363,690	£700,000
Voluntary donations – Patrons	£ -	£25,000
Voluntary donations - Private donors	£35,315	£17,090
Voluntary donations - Trusts	£100,683	£348,837
Gift aid on donations	£30,309	£27,007
Fundraising Events and Campaigns	£ 63,729	£ -
Total	£878,354	£1,296,155

Reserves policy

As a newly established charitable organisation, reserves need to be built up over the initial period after creating the organisation. Our intention is to achieve circa 4 months running expenditure held. We aim to achieve this over the initial 4 to 6 years of operations through additional income received in excess of operational requirements. As of 31 August 2025, the charity has unrestricted reserves of £1,233,159. This is due to two large multi-year grants having been recognised in 2023/24; free cash reserves stood at £556,874, which is in line with the reserves policy to retain funds equivalent to 4-6 months of operational expenditure.

Investment policy

The Charity’s investment policy aims to balance risk and return. Investments are made in line with ethical guidelines and are reviewed annually to ensure they remain appropriate.

Plans for future periods

� Responding to Regulatory Change:

Looking ahead, we are increasingly mindful of potential statutory and regulatory changes affecting alternative provision. The team is proactively considering how Gateways may need to adapt, including reviewing our delivery model and the number of hours students can attend, to ensure continued compliance and high-quality provision.

� Develop an Impact Study:

To measure and demonstrate our effectiveness, we will undertake a comprehensive impact study. This will involve analysing data and gathering testimonials to evidence the positive impact Gateways has had over the past decade. The findings will inform future strategy, support funding applications, and strengthen stakeholder engagement by clearly demonstrating both successes and areas for development.

� Financial Sustainability:

We are exploring ways to become more financially sustainable and reduce reliance on income from trusts and foundations. This includes increasing income through fees and EHCP funding, as well as developing additional revenue streams such as weekend and evening programmes. We are also considering appropriate adjustments to student-to-teacher ratios, while maintaining the quality of provision.

• 4 -

GATEWAYS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

Future Developments:

� Explore Social Enterprise Opportunities:

• We will explore social enterprise opportunities to create sustainable revenue streams and increase our impact. This includes the development of a Gateways food truck. By identifying and developing business ventures aligned with our mission, we aim to generate income while providing valuable services to the community and creating meaningful work opportunities for our young people.

� Launch Gateways in Other Communities:

Building on our success, we plan to expand Gateways to other communities, starting with Manchester. This expansion will involve replicating our model, adapting it to the unique needs of new locations, and establishing local partnerships. By bringing Gateways to more communities, we aim to extend our reach and positively impact more individuals and families.

Structure, governance and management

The Charity is a Charitable Incorporated Organisation (CIO) and is governed by its constitution dated 15 December 2022 and by the regulations of the Charity Commission.

The Trustees who served during the year and up to the date of signature of the financial statements were: Ruth Green Aviva Ruth Steinberg Julia Alberga (Chair) Patrick Moriarty (Resigned 1 January 2025) Dr Andrew Hope Chris Samuel Paul Sanders Nicola Cohen Mark Hurst Samantha Miller (Appointed 29 November 2025) Jeff Hartstone (Appointed 4 June 2026)

Recruitment and appointment of trustees

Trustees are appointed by the existing board of trustees following an open recruitment process. Each trustee serves a three-year term, which may be renewed.

Organisational structure

The board of trustees, which meets quarterly, administers the Charity. The day-to-day operations are managed by the Chief Executive Officer, supported by a team of staff and volunteers.

Induction and training of trustees

New trustees undergo a comprehensive induction programme, which includes an overview of the Charity’s objectives, activities, governance, and the roles and responsibilities of trustees. Ongoing training is provided to ensure trustees are kept up to date with current regulations and best practices.

The trustees report was approved by the Board of Trustees.

D99F0000-7388-E6B6-21A9-08DED108B363

..............................

Julia Alberga - Chairperson

Trustee

23/06/2026

Date: .............................................

D99F0000-7388-E6B6-21BB-08DED108B363

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GATEWAYS

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 AUGUST 2025

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

The law applicable to charities in England and Wales 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 year.

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 operation.

The Trustees are responsible for keeping sufficient 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 Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They 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.

• 6 -

GATEWAYS

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GATEWAYS

I report to the Trustees on my examination of the financial statements of Gateways (the Charity) for the year ended 31 August 2025.

Responsibilities and basis of report

As the Trustees of the Charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the Charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the Charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of ACCA, which is one of the listed bodies.

Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.

I have completed my examination. I confirm that no 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 Charity as required by section 130 of the Charities Act 2011.

• 2 the financial statements do not accord with those records; or

• 3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 financial statements to be reached.

D99F0000-7388-E6B6-21E9-08DED108B363

Adam Shelley FCCA Sobell Rhodes LLP

The Kinetic Centre Theobald Street Elstree Borehamwood Hertfordshire WD6 4PJ United Kingdom Date: ............................ 23/06/2026

D99F0000-7388-E6B6-21F1-08DED108B363

• 7 -

GATEWAYS

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 AUGUST 2025

Unrestricted Restricted funds funds 2025 2025 Notes £ £ Income from: Donations and legacies 3 645,766 102,903 Charitable activities 4 126,131 - Investments 5 3,554 - Total income 775,451 102,903 Charitable activities 6 1,115,482 89,023 Net income/(expenditure) (340,031) 13,880 Transfers between funds - - Net movement in funds (340,031) 13,880 Reconciliation of funds: Fund balances at 1 September 2024 1,573,190 96,593 Fund balances at 31 August 2025 1,233,159 110,473	Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 748,669 1,111,571 105,040 126,131 78,370 - 3,554 1,174 - 878,354 1,191,115 105,040 1,204,505 967,854 94,343 (326,151) 223,261 10,697 - 4,000 (4,000) (326,151) 227,261 6,697 1,669,783 1,345,929 89,896 1,343,632 1,573,190 96,593	Total 2024 £ 1,216,611 78,370 1,174
		1,296,155
		1,062,197
		233,958 -
		233,958 1,435,825
		1,669,783

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

• 8 -

GATEWAYS

BALANCE SHEET

AS AT 31 AUGUST 2025

Notes Fixed assets Tangible assets 9 Current assets Debtors 10 Investments 11 Cash at bank and in hand Creditors: amounts falling due within one year 12 Net current assets Total assets less current liabilities The funds of the Charity Restricted income funds 13 Unrestricted funds	2025 £ £ 252,406 668,517 184,728 372,146 1,225,391 (134,165) 1,091,226 1,343,632 110,473 1,233,159 1,343,632	2024 £ £ 353,537 1,037,389 121,174 216,247 1,374,810 (58,564) 1,316,246 1,669,783 96,593 1,573,190 1,669,783	2024 £ £ 353,537 1,037,389 121,174 216,247 1,374,810 (58,564) 1,316,246 1,669,783 96,593 1,573,190 1,669,783
			1,669,783
			96,593 1,573,190
			1,669,783

The financial statements were approved by the Trustees on ......................... 23/06/2026 D99F0000-7388-E6B6-21D1-08DED108B363 ~~............~~ .................. D99F0000-7388-E6B6-21CF-08DED108B363 Dr Andrew Hope Trustee

• 9 -

GATEWAYS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

1 Accounting policies

Charity information

Gateways is a Charitable Incorporated Organisation (CIO) registered in England and Wales. The address of the registered office is set out in the Legal and Administrative Information. The nature of the charity’s operations and principal activities are noted in the Trustee's Report.

1.1 Accounting convention

The financial statements have been prepared in accordance with the Charity's Constitution, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The Charity is a Public Benefit Entity as defined by FRS 102.

The Charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the charitable objectives of the Trustees.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

• 10 -

GATEWAYS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

1 Accounting policies

(Continued)

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements 20% p.a Fixtures and fittings 25% p.a Computers 33.33% p.a

1.7 Impairment of fixed assets

At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts, if any, are shown within borrowings in current liabilities.

1.9 Pensions

The Charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in independently administered funds. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.

1.10 Current asset investments

Investments are stated at cost, representing cash held in deposit accounts where the primary intention is to generate a return on funds not required for day-to-day operations. Income from such investments is recognised on a receivable basis.

2 Critical accounting estimates and judgements

In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

• 11 -

GATEWAYS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

3 Income from donations and legacies

Unrestricted Restricted funds funds 2025 2025 £ £ Donations and gifts 490,823 102,903 Security Provision Grant 25,036 - Local authority placement income 129,907 - 645,766 102,903 Income from charitable activities Charitable activities Course fees Income from investments Interest receivable	Total Unrestricted Restricted Total funds funds 2025 2024 2024 2024 £ £ £ £ 593,726 1,000,822 105,040 1,105,862 25,036 36,898 - 36,898 129,907 73,851 - 73,851 748,669 1,111,571 105,040 1,216,611 Unrestricted Unrestricted funds funds 2025 2024 £ £ 126,131 78,370 Unrestricted Unrestricted funds funds 2025 2024 £ £ 3,554 1,174	Total 2024 £ 1,105,862 36,898 73,851
		1,216,611

4 Income from charitable activities

5 Income from investments

• 12 -

GATEWAYS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

6 Expenditure on charitable activities

	Charitable	Charitable
	activities	activities
	2025	2024
	£	£
Direct costs
Depreciation	104,035	97,331
Provision of education and support for children and young adults.	1,087,787	939,894
	1,191,822	1,037,225
Share of support and governance costs
Governance	12,683	24,972
	1,204,505	1,062,197
Analysis by fund
Unrestricted funds	1,115,482	967,854
Restricted funds	89,023	94,343
	1,204,505	1,062,197

7 Trustees

Donations of £11,000 gross were received from two trustees.

A donation of £25,000 (2024 £25,000) was received from a close family member of the senior management team.

These donations were made without conditions and on the same basis as donations from the general public.

No trustees received remuneration for their services.

8 Employees

The average monthly number of employees during the year was:

2025	2024
Number	Number
5	5

The number of employees whose total employee benefits (excluding employer pension contributions) exceeded £60,000 in the reporting period was as follows:

• 13 -

GATEWAYS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

8	Employees		(Continued)
	The number of employees whose annual remuneration was more than £60,000
	is as follows:
		2025	2024
		Number	Number
	£60,000 - £70,000	1	1
	£70,000 - £80,000	1	1

The total remuneration, including employer pension contributions, paid to key management personnel during the year was £162,157. (2024: £217,467)

9 Tangible fixed assets

Leasehold improvements Fixtures and fittings £ £ Cost At 1 September 2024 285,206 124,123 Additions 6,023 - Disposals (1,523) (3,063) At 31 August 2025 289,706 121,060 Depreciation and impairment At 1 September 2024 53,477 33,483 Depreciation charged in the year 57,844 31,018 Eliminated in respect of disposals (376) (1,230) At 31 August 2025 110,945 63,271 Carrying amount At 31 August 2025 178,761 57,789 At 31 August 2024 231,729 90,640 10 Debtors Amounts falling due within one year: Trade debtors Prepayments and accrued income		Computers £ 45,501 - (448) 45,053 14,333 15,160 (296) 29,197 15,856 31,168 2025 £ 36,109 632,408 668,517	Total £ 454,830 6,023 (5,034)
			455,819
			101,293 104,022 (1,902)
			203,413
			252,406
			353,537
			2024 £ 1,104 1,036,285
			1,037,389

• 14 -

GATEWAYS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

11 Current asset investments

Current asset investments
	2025	2024
	£	£
Unlisted investments	184,728	121,174

The charity holds cash balances of £184,728 (2024 - £121,174) in a call deposit account. The balance has been classified as an investment, as it is held to generate a return on funds not required for immediate charitable activities.

12 Creditors: amounts falling due within one year

Notes Other taxation and social security Deferred income Trade creditors Other creditors Accruals	2025 £ 7,998 60,000 36,317 881 28,969 134,165	2024 £ 5,616 - 26,407 991 25,550
		58,564

13 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

	At 1	Incoming	Resources	Transfers At 31 August	Transfers At 31 August
	September	resources	expended		2025
	2024
	£	£	£	£	£
Jewish Child's Day - Science
resources	34,342	-	(27,607)	-	6,735
Jewish Child's Day - IT
Equipment	-	16,220	-	-	16,220
The Pears Foundation	21,042	-	(10,071)	-	10,971
Baltic Charitable Foundation	5,557	20,000	(2,000)	-	23,557
K C Shasha	14,542	-	(4,782)	-	9,760
Philip King Trust	16,110	35,200	(22,063)	-	29,247
Hobson Charity	5,000	5,000	-	-	10,000
The Hatter Foundation	-	15,000	(15,000)	-	-
Shoresh	-	3,983	-	-	3,983
Jewish Youth Fund	-	5,000	(5,000)	-	-
The Children's Aid Committee	-	2,500	(2,500)	-	-
	96,593	102,903	(89,023)	-	110,473

• 15 -

GATEWAYS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

13	Restricted funds					(Continued)
	Previous year:	At 1	Incoming	Resources	**Transfers **	At 31 August
		September	resources	expended		2024
		2023
		£	£	£	£	£
	Jewish Child's Day	55,096	-	(20,754)	-	34,342
	Speech and language
	foundation	30,800	-	(30,800)	-	-
	The Oxford & St George
	Foundation	4,000	-	-	(4,000)	-
	The Pears Foundation	-	26,000	(4,958)	-	21,042
	Baltic Charitable Foundation	-	10,000	(4,443)	-	5,557
	K C Shasha	-	28,840	(14,298)	-	14,542
	Philip King Trust	-	35,200	(19,090)	-	16,110
		-	5,000	-	-	5,000
		89,896	105,040	(94,343)	(4,000)	96,593

The aim and use of each restricted fund is as follows:

• Jewish Child's Day - for the purchase of scientific equipment and IT equipment

• Pears Foundation - for costs in relation to fitness and wellbeing studio.

• Baltic Charitable Foundation - a contribution towards the Hardship Fund

• K C Shasha - for costs in relation to the life skills programme.

• Philip King Trust - for costs in relation to provision of English teacher.

• Hobson Charity - a contribution towards the Hardship Fund

• The Hatter Foundation - for the provision of additional SENCO support hours.

• Shoresh - a contribution towards the Hardship Fund.

• Jewish Youth Fund - a contribution towards the Enrichment Coordinator salary cost.

• The Children's Aid Committee - for the purchase of laptop and associated equipment.

• 16 -

GATEWAYS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

14 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 September 2024 Incoming resources Resources expended £ £ £ General funds 1,573,190 775,451 (1,115,482) Previous year: At 1 September 2023 Incoming resources Resources expended £ £ £ General funds 1,345,929 1,191,115 (967,854)	Transfers At 31 August 2025 £ £ - 1,233,159 Transfers At 31 August 2024 £ £ 4,000 1,573,190

15 Analysis of net assets between funds

Unrestricted Restricted funds funds 2025 2025 £ £ At 31 August 2025: Tangible assets 252,406 - Current assets/(liabilities) 980,753 110,473 1,233,159 110,473 Unrestricted Restricted funds funds 2024 2024 £ £ At 31 August 2024: Tangible assets 353,537 - Current assets/(liabilities) 1,219,653 96,593 1,573,190 96,593	Total 2025 £ 252,406 1,091,226
	1,343,632
	Total 2024 £ 353,537 1,316,246
	1,669,783

• 17 -

GATEWAYS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

16 Operating lease commitments

Lessee

Operating leases represent rentals payable by the charity for the Gateways centre and printers,

The centre lease has been negotiated for terms of 25 years from September 2023 but includes five-yearly rent reviews according to prevailing market conditions.

Total lease payments during the period were £ 89,295 (2024:£88,098)

At the reporting end date the Charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Within one year Between two and five years In over five years	2025 £ 102,059 382,358 1,607,310 2,091,727	2024 £ 93,491 369,419 1,696,605
		2,159,515

• 18 -

Document electronically signed www.fusesign.com

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Document ID	6a170000-8bd5-fe47-ccb7-08ded108552b
Document bundle ID	6a170000-8bd5-fe47-c931-08ded10855d8
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Name Julia Alberga Email [e-mail] Mobile Not Provided IP Address/es 62.31.242.2 Signed on Pages 7 Verification Mode Email Code
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