OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-03-31-accounts

Gateway Foundation

Reports & Accounts Financial Year Ending 31/03/2025

Contents

Legal & Administrative Details Trustees Report Independent Examiners Report Statement of Financial Activities Statement of Financial Position Notes - Accounting Policies Notes - Analysis of Income & Expenditure Notes - Analysis of Net Assets Between Funds Notes - Other

Legal & Administrative Details

Charity Name: Gateway Foundation

Charity Number: 1206385 Charity Address: 213 Yorkshire Street, Rochdale, OL12 0DS Trustees: Mohammed Juhel Miah (Appointed 04/01/2024) Aminur Rahman (Appointed 04/01/2024) Mohammed Alaur Rahman (Appointed 01/06/2024) Mahbub Ali Hero Khan (Appointed 04/01/2024) (Resigned 30/11/2024)

Key Management Personnel: Mohammed Juhel Miah (Chair) Mohammed Alaur Rahman (Trustee) Aminur Rahman (Trustee)

Name & Address of Primary Virgin Money Banker: 9, 11 Yorkshire Street, Rochdale, OL16 1BL

The Co-Operative Bank 110 Yorkshire Street, Rochdale OL16 1JY

Lloyds Bank 58 Yorkshire Street, Rochdale, OL16 1JP

Independent Examiner: Towers Accountancy Services Ltd 32 Landseer Street Oldham Greater Manchester OL4 1RS

2

Trustees Report

For the period ended 31 March 2025

Introduction

We extend our heartfelt appreciation to all our donors, volunteers, staff and partner organisations for their unwavering support and commitment to our mission. Your contributions have made a significant difference in the lives of many.

As we reflect on the past year, we are grateful for the opportunities to serve and uplift communities here in the UK and abroad. We are committed to continuing our efforts in alignment with Islamic values and principles, ensuring that our work contributes to a more just and equitable society. 2024/25 has been a very tough year for Muslim charities that are responding to global challenges. The war on Gaza has been hard to watch, not only the mass killings since October, but also the continued forced evictions of Palestinians in the West Bank. We call for Palestinians to be given their due right and the perpetrators of injustice to be held to account. Through Unity Aid, we are proud to have brought amazing charities together to respond and assist the people of Gaza in unity.

Locally, the Rochdale Community Mosque has gone from strength to strength in serving the community of Rochdale and surrounding areas. The Mosque remains committed to fostering greater understanding, harmony, and social cohesion between Muslim and non-Muslim communities through outreach and engagement activities.

Objectives and activities

Our charity is guided by Islamic principles and is committed to the advancement of the Islamic Faith for the benefit of the public by such means as the trustees see fit including but not limited to:

During the year, we focused on the following key projects:

Structure, governance and management

The charity is a Charitable Incorporated Organisation registered the Charity Commission – Charity Number 1206385.

3

The trustees who served during the year and up to the date of signature of the financial statements were:

Mr Mohammed Juhel Miah Mr Aminur Rahman Mr Mahbub Ali Khan Hero (Resigned 30 November 2024) Mr Mohammed Alaur Rahman (Appointed 01 June 2024)

The charity is governed by a board of Trustees who meet regularly to oversee operations, ensure compliance with regulatory requirements, and guide the strategic direction of the organisation. The board seeks to meet monthly; this enables optimal agility and for the organisation to take a balanced approach to taking advantage of opportunities that emerge while staying focused on its strategic plan.

Our financial management practices ensure transparency and accountability. The charity’s accounts are independently examined, and we adhere to the principles set forth by the Charity Commission.

Financial review

The trustees consider the state of the charity's affairs to be satisfactory.

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised.

Statement of Trustees' responsibilities

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

Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charity as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements, the trustees are required to:

  1. select suitable accounting policies and apply them consistently;

  2. observe the methods and principles in the Charities SORP;

  3. make judgements and estimates that are reasonable and prudent;

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

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

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 and the Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence

4

for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Accountants

The Trustees appointed Towers Accountancy Services Ltd as accountants and Independent Examiners of the Charity,

The Trustees' report was approved by the Board of Trustees.

Mr Mohammed Juhel Miah Chair, Board of Trustees

6 October 2025

5

Independent Examiners Report

I report to the trustees on my examination of the accounts of Gateway Foundation ('the charity') for the year ended 31/03/2025.

Responsibilities and Basis of Report

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

I report in respect of my examination of the charity’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 2011 Act.

Independent Examiners Qualification

I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants England and Wales (ICAEW), which is one of the listed bodies.

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 accordance with section 130 of the 2011 Act; or

  2. the accounts do not accord with the accounting records.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Independent Examiner’s Details

Name: Towers Accountancy Services Ltd

Address: 32 Landseer Street Oldham Greater Manchester OL4 1RS

Mohammed Faraz ACA CFE

16 October 2025

6

Statement of Financial Activities

Unrestricted Restricted Total Prior Year
Incoming Resources
Donations & Legacies 39,086 408,718 447,805 0
Charitable Activities 2,117 0 2,117 0
Investments 0 0 0 0
Trading Activities 0 0 0 0
Other 0 0 0 0
Total incoming resources 41,204 408,718 449,922 0
Resources Used
Charitable Activities 0 291,906 291,906 0
Raising Funds 5,214 0 5,214 0
Governance Costs 600 0 600 0
Support 21,659 0 21,659 0
Other 0 0 0 0
Total resources used 27,474 291,906 319,380 0
Net Incoming / Outgoing
Resources (before transfers)
13,730 116,812 130,542 0
Fund Transfers In 0 0 0 0
Fund Transfers Out 0 0 0 0
Net Incoming / Outgoing
Resources (before gains/losses)
13,730 116,812 130,542 0
Investment Gains (or Losses) 0 0 0 0
Net Incoming / Outgoing
Resources (before Asset
Revaluation)
13,730 116,812 130,542 0
Asset Revaluation 0 0 0 0
Net Movement of Funds 13,730 116,812 130,542 0
Total Funds Brought Forward 0 0 0 0
Total Funds Carried Forward 13,730 116,812 130,542 0
Represented By
Gaza Emergency (Restricted) 0 0 0 0
Gaza Zakat (Restricted) 0 0 0 0
Rohingya Hand Pump
(Restricted)
0 1,249 1,249 0
Shaam Fund (Restricted) 0 28,692 28,692 0
Shaam Fund Zakat (Restricted) 0 39,916 39,916 0
Mosque Construction
(Restricted)
0 7,582 7,582 0
Ummah Crisis Fund (Restricted) 0 522 522 0
Zakat Fund (Restricted) 0 2,465 2,465 0
Administration Fund
(Unrestricted)
13,730 0 13,730 0
Rochdale Community Mosque
(Restricted)
0 36,385 36,385 0
Qurbani Lebanon (Restricted) 0 0 0 0
Qurbani Rohingya (Restricted) 0 0 0 0

7

Qurbani Syria (Restricted) 0 0 0 0
Qurbani Yemen (Restricted) 0 0 0 0
Bangladesh Emergency
(Restricted)
0 0 0 0
Bangladesh Zakat (Restricted) 0 0 0 0
Qurbani Afghanistan (Restricted) 0 0 0 0
Qurbani Gaza (Restricted) 0 0 0 0

8

Statement of Financial Position

Unrestricted Restricted Total Prior Year
Current Assets
Cash 14,339 89,917 104,256 0
Accounts Receivable 0 0 0 0
Prepayments 0 0 0 0
Total 14,339 89,917 104,256 0
Non-Current Assets
Fixed Assets 0 27,000 27,000 0
Investments 0 0 0 0
Total 0 27,000 27,000 0
Non-Current Assets
Accounts Payable 609 105 714 0
Deferred Income 0 0 0 0
Total 609 105 714 0
Non-Current Liabilities
Long Term Loan / Mortgage 0 0 0 0
Total 0 0 0 0
Net Current Assets 13,730 89,812 103,542 0
Total Net Assets (Assets Minus
Liabilities)
13,730 116,812 130,542 0
Represented By

Signature

These accounts have been approved by the trustees, and are signed on their behalf by:

Mohammed Juhel Miah

06 October 2025

9

Notes - Accounting Policies

Basis of Preparation

These financial statements have been prepared in accordance with the "Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102") and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.

The Charities (Accounts and Reports) Regulations 2008 (the '2008 Regulations') requires charities to prepare their accounts in accordance with 'Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005' but this accounting standard has since been withdrawn and has been replaced by the Charities SORP mentioned in the preceding paragraph. The charity has prepared these financial statements in accordance with the new Charities SORP; this departure from the 2008 Regulations is believed to be necessary for these financial statements to give a 'true and fair view'.

The principles adopted in the preparation of the financial statements are set out in the accounting policies below.

Going Concern

The Trustees consider Gateway Foundation a going concern at the date for approving the accounts. There are no material uncertainties that the charity can continue as a going concern for the next year.

Key Risks & Uncertainties

The charity is exposed to various risks, including operational, financial and reputational risks. The trustees review the charity's activities regularly to identify significant risks and, where possible, they take appropriate measures to mitigate those risks.

Fund Accounting

Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for a specific purpose. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or the term of specific appeal. Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Incoming Resources

All incoming resources are recognised once the charity has entitlement to the resources, it is probable that the resources will be received, and the monetary value of incoming resources can be measured with sufficient reliability.

10

Resources Expended

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognied where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Governance Costs

Governance costs include costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity. Governance costs are shown within ‘Analysis of Expenditure’ note.

Liability Recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Tangible Fixed Assets

Assets over the value of £5000 are capitalised. Depreciation is provided on tangible fixed assets at rates calculated to write off the cost of an asset, less its estimated residual value, over the expected useful economic life of that asset, as follows:

Pensions

The charity is not currently required to operate a pension scheme nor does it choose to do so.

11

Operating Leases

Rental charges payable under operating leases are charged on a straight-line basis over the terms of the lease.

Taxation

The charity is exempt from tax on its charitable activities.

Judgements and Key Sources of Estimation

The trustees do not consider that there are any material sources of estimation or uncertainty at the balance sheet date that could result in a material adjustment to the carrying values of assets and liabilities in the next reporting period.

In preparing financial statements certain judgements, estimates and assumptions have to be made that affect the amounts recognised in the financial statements. The trustees consider the following to be significant:

Concessionary Loans

There are currently no concessionary loans.

12

Notes - Analysis of Income & Expenditure

Analysis of Income

Current Year

Unrestricted Restricted Total
Incoming Resources
Donations & Legacies
Donations 10,217 408,718 418,936
Gift Aid 28,869 0 28,869
Grants 0 0 0
Charitable Activities
Event Income 2,117 0 2,117
Investments
Bank Interest 0 0 0
Trading Activities
Rental Income 0 0 0
Sales 0 0 0
Other
Other Income 0 0 0
Total incoming resources 41,204 408,718 449,922

Prior Year

Unrestricted Restricted Total
Incoming Resources
Donations & Legacies
Donations 0 0 0
Gift Aid 0 0 0
Grants 0 0 0
Charitable Activities
Event Income 0 0 0
Investments
Bank Interest 0 0 0
Trading Activities
Rental Income 0 0 0
Sales 0 0 0
Other
Other Income 0 0 0
Total incoming resources 0 0 0

13

Analysis of Expenditure

Current Year

Unrestricted Restricted Total
Resources Used
Charitable Activities
Activities 0 291,906 291,906
Depreciation 0 0 0
Raising Funds
Event Costs 0 0 0
Fundraising Transaction Fees 5,214 0 5,214
Governance Costs
Governance Costs 600 0 600
Support
Admin 9,878 0 9,878
Advertising 7,641 0 7,641
Bank Charges 7 0 7
Gifts Given 0 0 0
Other Expenditure 0 0 0
Premises 0 0 0
Staff Costs 4,134 0 4,134
Total resources used 27,474 291,906 319,380

Prior Year

Unrestricted Restricted Total
Resources Used
Charitable Activities
Activities 0 0 0
Depreciation 0 0 0
Raising Funds
Event Costs 0 0 0
Fundraising Transaction Fees 0 0 0
Governance Costs
Governance Costs 0 0 0
Support
Admin 0 0 0
Advertising 0 0 0
Bank Charges 0 0 0
Gifts Given 0 0 0
Other Expenditure 0 0 0
Premises 0 0 0
Staff Costs 0 0 0
Total resources used 0 0 0

14

Notes - Analysis of Net Assets Between Funds

Current Year

Unrestricted Restricted Total
Current Assets 14,339 89,917 104,256
Non-Current Assets 0 27,000 27,000
Current Liabilities 609 105 714
Non-Current Liabilities 0 0 0
Total Net Assets (Assets Minus
Liabilities)
13,730 116,812 130,542

Prior Year

Unrestricted Restricted Total
Current Assets 0 0 0
Non-Current Assets 0 0 0
Current Liabilities 0 0 0
Non-Current Liabilities 0 0 0
Total Net Assets (Assets Minus
Liabilities)
0 0 0

15

Notes - Other

Volunteers

The charity benefits greatly from the voluntary contributions of time and money. Please refer to the trustees' report for further detail about volunteer contributions in the organisation.

Independent Examination Fees

Fees payable to the independent examiner for independent examination were: £600.

Staff Costs

The total staff costs and employee benefits for the reporting period are analysed as follows: Gross wages and salaries: £9155, Employers NI costs £0, Employers Pension costs £0

The average number of employees during the period was 2.

No employees received salaries at a rate of more than £60,000 per annum.

Key Management Personnel

The charity considers its key management personnel to be:

The total employee benefits received by the key management personnel (including employer national insurance and pension contributions) was £0.

Trustee Remuneration

During the period, no trustees received remuneration.

Trustee Expenses

During the period, no trustees incurred out-of-pocket expenses. All expenses incurred for the day-to-day running of the charity's activities were funded by the charity.

Trustee Donations

There were no conditions attached to the donations made by the trustees to the charity during the period.

16

Tangible Fixed Assets

Land Total
Cost
Prior to 1st January 2024 0 0
Additions in financial year 27,000 27,000
Total as at 31st March 2025 27,000 27,000
Depreciation
Prior to 1st January 2024 0 0
Additions in financial year 0 0
Total as at 31st March 2025 0 0
Net Book Value
As at 31st March 2025 27,000 27,000
As at 31st December 2023 0 0

Debtors

Accounts Receivable

Description Amount
Gift Aid 0
Trade Debtors 0
Total 0

Prepayments

Description Amount
Prepayments 0
Total 0

Creditors

Accounts Payable

Description Amount
Accruals 714
Finance Lease Liabilities 0
Tax & Social Security 0
Trade Creditors 0
Total 714

Deferred Income

Description Amount
Deferred Income 0
Total 0

17

Analysis of Charitable Funds

Current Year

Fund Name Opening Balance Income Expenditure Fund Transfers Closing Balance
Unrestricted
Administration Fund
(Unrestricted)
0 41,204 27,474 0 13,730
Total 0 41,204 27,474 0 13,730
Unrestricted Total 0 41,204 27,474 0 13,730
Restricted
Gaza Emergency
(Restricted)
0 107,983 107,984 0 0
Gaza Zakat (Restricted) 0 80,718 80,718 0 0
Rohingya Hand Pump
(Restricted)
0 2,849 1,600 0 1,249
Shaam Fund (Restricted) 0 43,309 14,617 0 28,692
Shaam Fund Zakat
(Restricted)
0 64,946 25,030 0 39,916
Mosque Construction
(Restricted)
0 18,582 11,000 0 7,582
Ummah Crisis Fund
(Restricted)
0 1,200 678 0 522
Zakat Fund (Restricted) 0 2,465 0 0 2,465
Rochdale Community
Mosque (Restricted)
0 73,694 37,309 0 36,385
Qurbani Lebanon
(Restricted)
0 130 130 0 0
Qurbani Rohingya
(Restricted)
0 400 400 0 0
Qurbani Syria (Restricted) 0 360 360 0 0
Qurbani Yemen
(Restricted)
0 360 360 0 0
Bangladesh Emergency
(Restricted)
0 8,826 8,826 0 0
Bangladesh Zakat
(Restricted)
0 1,504 1,504 0 0
Qurbani Afghanistan
(Restricted)
0 190 190 0 0
Qurbani Gaza (Restricted) 0 1,200 1,200 0 0
Total 0 408,718 291,906 0 116,812
Restricted Total 0 408,718 291,906 0 116,812
TOTAL 0 449,922 319,380 0 130,542

Prior Year

Fund Name Opening Balance Income Expenditure Fund Transfers Closing Balance
Unrestricted
Administration Fund
(Unrestricted)
0 0 0 0 0
Total 0 0 0 0 0
Unrestricted Total 0 0 0 0 0
Restricted

18

Gaza Emergency
(Restricted)
0 0 0 0 0
Gaza Zakat (Restricted) 0 0 0 0 0
Rohingya Hand Pump
(Restricted)
0 0 0 0 0
Shaam Fund (Restricted) 0 0 0 0 0
Shaam Fund Zakat
(Restricted)
0 0 0 0 0
Mosque Construction
(Restricted)
0 0 0 0 0
Ummah Crisis Fund
(Restricted)
0 0 0 0 0
Zakat Fund (Restricted) 0 0 0 0 0
Rochdale Community
Mosque (Restricted)
0 0 0 0 0
Qurbani Lebanon
(Restricted)
0 0 0 0 0
Qurbani Rohingya
(Restricted)
0 0 0 0 0
Qurbani Syria (Restricted) 0 0 0 0 0
Qurbani Yemen
(Restricted)
0 0 0 0 0
Bangladesh Emergency
(Restricted)
0 0 0 0 0
Bangladesh Zakat
(Restricted)
0 0 0 0 0
Qurbani Afghanistan
(Restricted)
0 0 0 0 0
Qurbani Gaza (Restricted) 0 0 0 0 0
Total 0 0 0 0 0
Restricted Total 0 0 0 0 0
TOTAL 0 0 0 0 0

Fund Transfers

There were no Fund Transfers this financial year.

Fund Descriptions

Name Description
Gaza Emergency Fund for emergency relief projects in Gaza
Gaza Zakat Zakat Funds for eligible projects in Gaza
Rohingya Hand Pump Fund to install hand pumps for the displaced Rohingya
Shaam Fund Fund for projects in Gaza and Syria
Shaam Fund Zakat Zakat Funds for eligible projects in Gaza and Syria
Mosque Construction Fund to construct Mosques
Ummah Crisis Fund General fund for emergency projects around the world
Zakat Fund Zakat Funds for all eligible projects
Administration Fund Funds for administration costs
Rochdale Community Mosque Funds for the running and development of the Rochdale Community Mosque
Qurbani Lebanon Funds for Qurbani in Lebanon

19

Qurbani Rohingya Funds for Qurbani for the Rohingya
Qurbani Syria Funds for Qurbani in Syria
Qurbani Yemen Funds for Qurbani in Yemen
Bangladesh Emergency Fund for emergency relief projects in Bangladesh
Bangladesh Zakat Zakat funds for eligible projects in Bangladesh
Qurbani Afghanistan Funds for Qurbani in Afghanistan
Qurbani Gaza Funds for Qurbani in Gaza

Transactions to Related Parties

There were no transactions related parties during the accounting period.

Prior Period Adjustment

There were no prior year adjustments.

20