1209130
Charity Number
GATEWAY OASIS CHURCH
TRUSTEES REPORT AND FINANCIAL STATEMENTS
For the year ended 31st JULY 2025
GATEWAY OASIS CHURCH
Statement of financial activities (including Income and Expenditure Accounts) For the year ended 31st July 2025
| CONTENTS | 2 |
|---|---|
| Legal and administrative information | 3 |
| Report of the trustees | 4 – 5 |
| Accountants Report | 6 |
| Statement of financial activities | 7 |
| Balance Sheet | 8 |
| Notes forming part of the financial statements | 9 – 13 |
| The following pages do not form part of the statutory accounts | |
| Details income and expenditure account | 14 |
GATEWAY OASIS CHURCH
LEGAL AND ADMINSTRATIVE INFORMATION For the year ended 31st July 2025 Trustee 1 Rev Emmanuel Sule 2 Dr Michael Omoniyi Odetayo 3 Dr Killion Handros Mbewe 4 Raymond Oppong Management Committee 1 Rev Emmanuel Sule (Minister in Charge) Charity Number 1209130 Registered Office Birmingham Christian College Hamilton Drive Selly Oak Birmingham B29 6AJ Accountants D&J Accounting Solutions Kingsway House 40 Forgate Street WR1 1EE Bankers Barclays bank
GATEWAY OASIS CHURCH
For the year ended 31st July 2025
The trustees present their annual report and financial statements of Gateway Oasis Church,
for the year ended 30[th] July 2025. The Trustees confirm that the annual report
and financial statements of the Charity comply with the Charities act 2011, and the Companies Act 2006, the church's governing document, and the provisions of the Statement of Recommended Practice (SORP) “Accounting and reporting by Charities," issued in April 2005.
Method of Appointment or Election of trustees
The management of the charity is the responsibility of the trustees, who are elected and co-opted with the terms of the trust.
Constitution Policies
The objective of the charity is the advancement of the Christian faith worldwide in accordance with the doctrine set out in the statement of believe contained in schedule 2. The trustees must use the income and may use the capital of the trust in promoting its objectives.
Objectives of the Charity, Principal Activities and Organisation of Our Work
Gateway Oasis Church, Birmingham, is a community-based charity
providing a strong Christian foundation for young people and their families. The principal aim of the church are to promote the teachings of Jesus Christ and support the holistic development of individuals - spiritualy, mentally and physically.
Principal activities
The charity’s main activity during the year continued to be the advancement of the Christian faith in the United Kingdom and worldwide, in accordance with the doctrine set out in its trust deed. The charity also supports the relief of poverty among vulnerable groups in the general public.
Risk management
The trustee have a duty to identify and review the risks to which the charity is exposed. Appropriate internal controls are in place to provide reasonable assurance against fraud and error.
Organization structure and decision making
The charity is managed and governed by the trustees, who are responsible for strategic direction and decision-making.
Review of activities
During the year the Charity received a total of £39,297.29 from Church services. The financial results for the year are presented in the annexed accounts.
Reserves policy
It is the policy of the Trustees to maintain a minimun level of reserves to ensure the charity can meet its commitments for at least three months.
GATEWAY OASIS CHURCH
For the year ended 31st July 2025
Trustees' Responsibilities
Charity Law applicable to charities in England and Wales requires the Trustees to prepare financial statements for
each financial year that give a true and fair view of the state of affairs of the charity and of its income and expenditure for that period.
In preparing these financial statements, the trustees are required to:
-
Select suitable accounting policies and apply them consistently;
-
Made judgments 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;
-
Prepare the financial statements on a going concern basis
The trustees are responsible for ensure that the charity maintains 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.
comply with the charities Act 2011.
They are also responsible for safeguarding the assets of the charity and for taking reasonable steps to detect and and prevent fraud and other irregularities.
The report was approved by the trustees on …........................................ and signed on its behalf by
Rev Emmanuel Sule
Minister in Charge
GATEWAY OASIS CHURCH
For the year ended 31st July 2025
We report on the accounts of Gateway Oasis Church for the year ended 31 July 2025, which are set out on pages 9 to 13.
Respective Responsibilities of Trustees and Accountants
The trustees are responsible for the preparation of the accounts in accordance with applicable law and the charity's governing document.
The trustees consider that an audit is not required for the year under section 144 (2) of the charities Act 2011 (the 2011 Act) and that an independent examination is appropriate.
Our responsibility is to:
� Follow the procedures laid down in the general directions given by the charity commission under section 145(5) (b) of the 2011 Act; and
� State whether any matters have come to our attention which require reporting.
Basis of Independent Examiner's report
Our examination was conducted in accordance with the general directions given by the Charity Commission. An independent examination involves a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters.
The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, we do not express an audit opinion on the accounts.
Independent examiner's statement
In connection with our examination, no matter has come to our attention:
� which gives us reasonable cause to believe that, in any material respect, the requirements to keep accounting records in accordance with section 130 of the 2011 Charities Act; and to prepare accounts which are consistent with the accounting records and comply with the applicable requirement of the 2011 Act, have not been met; or
� To which, In our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached
D&J Accounting Solutions Kingsway House 40 Forgate Street WR1 1EE
GATEWAY OASIS CHURCH
For the year ended 31st July 2025
| Note INCOMING RESOURCES Donations Legacies and similar incoming resources 2 RESOURCES EXPENDED Charitable expenditure: Cost of activities in furtherance of the charity’s objects Support costs for Church Services and Activities 3 Resources expended on Managing and administering the charity 4 Capital expenditure – building (restricted) TOTAL RESOURCES EXPENDED 5 MOVEMENT IN TOTAL FUNDS FOR THE YEAR – NET INCOME/(EXPENDITURE) FOR THE YEAR TOTAL FUNDS AT 31st July 2025 (Note 12 & Balance Sheet) 12 |
Restricted Funds Unrestricted Funds Total Funds 2025 2025 2025 0 39297 39297 |
|---|---|
| 0 39297 39297 |
|
| 0 18757 18757 0 65 65 0 0 0 |
|
| 0 18822 18822 |
|
| 0 20475 20475 |
|
| 0 20475 20475 |
The notes on pages 9 – 13 form part of these financial statements
GATEWAY OASIS CHURCH
BALANCE SHEET as at 31st July 2025
| FIXED ASSETS Note Tangible fixed assets 8 CURRENT ASSETS Cash at bank and in Hand 9 Debtors 9 Prepayment 9 NET CURRENT ASSETS CREDITORS Amount falling due after more than one year 10 NET ASSETS 12 CHARITY FUNDS Restricted Funds 11 Unrestricted funds 11 |
20475 0 0 |
20475 0 0 |
2025 2024 0 0 0 0 0 20475 0 0 0 0 20475 0 0 0 20475 0 20475 0 |
2025 2024 0 0 0 0 0 20475 0 0 0 0 20475 0 0 0 20475 0 20475 0 |
|---|---|---|---|---|
| 0 | ||||
| 0 0 |
||||
| 0 |
The financial statements were approved by the trustees on the and were signed on their behalf by:
…………………..
The notes on pages 9 – 13 form part of these financial statements
GATEWAY OASIS CHURCH
NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st July 2025
1 ACCOUNTING POLICIES
1.1 Basis of preparation of Financial statements
The financial statements have been prepared under the historical cost convention and in accordance with the financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charites SORP (FRS 102) (Second Edition - effective 1 January 2019), as issued by the Charity Commission.
1.2 Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the charity's general and are not designated for other specific purposes
Restricted funds are to be used in accordance with specific restrictions imposed by donors. The cost of raising and administering such funds is charged against the specific fund. The purpose and use of each restricted fund is explained in the notes to the financial statements.
1.3 Incoming resources
All income is recognised when the charity has entitlement to the funds, the amount can be measured reliably, and it is probable the income will be received.
Gifts in kind are recognised when distributed or sold. Donated facilities and services are recognised where the benefit can be reliably measured and where a third party bears the cost.
No income is recognised for volunteer time.
Gift Aid and other tax recoverable donations are recognised when receivable.
1.4 Resources Expended
Expenditure is recognised on an accruals basis and allocated to activities where possible. Support and administrative costs are apportioned based on usage.
Fundraising costs relate to seeking voluntary income.
Management and governance costs relate to compliance with statutory requirements.
GATEWAY OASIS CHURCH
NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st July 2025
1.5 Cash flow
The financial statements do not include a cash flow statement because the charity, as a small reporting entity is exempt from the requirement to prepare such statement under the Financial Reporting Standard for Smaller Entities (effective April 2008).
1.6 Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated as cost less depreciation. Depreciation is charged to write off the cost of fixed assets, less any estimated residual value, over their expected useful lives as follows:
Asset Rate Motor Vehicle - 25% Straight Line Furnitures and Fixtures - 25% Straight Line - Church Equipment 25% Straight Line
Depreciation of Buildings
Buildings are held at historical cost. In line with the Charity SORP (FRS 102), no depreciation is charged on the building acquired during the year, as it is considered to have a long useful economic life and is primarily used for charitable purposes. The trustees believe the residual value will not materially differ from cost. Depreciation will be reviewed annually, and applied when deemed material and appropriate.
2 DONATIONS, LEGACIES AND SIMILAR INCOMING RESOURCES
| Restricted Funds Unrestricted 2025 Church services 0 Grants 0 0 |
Restricted Funds Unrestricted 2025 Church services 0 Grants 0 0 |
Funds Total 2025 39297 0 |
Funds Total Funds 2025 2024 39297 0 0 0 |
|---|---|---|---|
| 0 | 39297 | 39297 0 |
| 3 SUPPORT COSTS FOR CHURCH SERVICES AND CHARITABLE ACTIVITIES Restricted Funds Unrestricted Funds Total Funds Total Funds 2025 2025 2025 2024 Honorarium 0 0 0 0 Property Rent 0 0 0 0 Entertainment 0 0 0 0 Evangelism 0 0 0 0 Sunday School Manual 0 0 0 0 Pastor Allowance 1000 0 1000 0 Choir Running Expenses 0 0 0 0 Toiletries and First Aid 0 0 0 0 Retreat and Conferences 0 0 0 0 Travel and Subsistence 0 0 0 0 Postages 0 0 0 0 Hotel & Accommodation 0 0 0 0 Welfare Expenses 0 17757 17757 0 Printing & Stationary 0 0 0 0 Advertisement 0 0 0 0 Total 1000 17757 18757 0 |
3 SUPPORT COSTS FOR CHURCH SERVICES AND CHARITABLE ACTIVITIES Restricted Funds Unrestricted Funds Total Funds Total Funds 2025 2025 2025 2024 Honorarium 0 0 0 0 Property Rent 0 0 0 0 Entertainment 0 0 0 0 Evangelism 0 0 0 0 Sunday School Manual 0 0 0 0 Pastor Allowance 1000 0 1000 0 Choir Running Expenses 0 0 0 0 Toiletries and First Aid 0 0 0 0 Retreat and Conferences 0 0 0 0 Travel and Subsistence 0 0 0 0 Postages 0 0 0 0 Hotel & Accommodation 0 0 0 0 Welfare Expenses 0 17757 17757 0 Printing & Stationary 0 0 0 0 Advertisement 0 0 0 0 Total 1000 17757 18757 0 |
3 SUPPORT COSTS FOR CHURCH SERVICES AND CHARITABLE ACTIVITIES Restricted Funds Unrestricted Funds Total Funds Total Funds 2025 2025 2025 2024 Honorarium 0 0 0 0 Property Rent 0 0 0 0 Entertainment 0 0 0 0 Evangelism 0 0 0 0 Sunday School Manual 0 0 0 0 Pastor Allowance 1000 0 1000 0 Choir Running Expenses 0 0 0 0 Toiletries and First Aid 0 0 0 0 Retreat and Conferences 0 0 0 0 Travel and Subsistence 0 0 0 0 Postages 0 0 0 0 Hotel & Accommodation 0 0 0 0 Welfare Expenses 0 17757 17757 0 Printing & Stationary 0 0 0 0 Advertisement 0 0 0 0 Total 1000 17757 18757 0 |
3 SUPPORT COSTS FOR CHURCH SERVICES AND CHARITABLE ACTIVITIES Restricted Funds Unrestricted Funds Total Funds Total Funds 2025 2025 2025 2024 Honorarium 0 0 0 0 Property Rent 0 0 0 0 Entertainment 0 0 0 0 Evangelism 0 0 0 0 Sunday School Manual 0 0 0 0 Pastor Allowance 1000 0 1000 0 Choir Running Expenses 0 0 0 0 Toiletries and First Aid 0 0 0 0 Retreat and Conferences 0 0 0 0 Travel and Subsistence 0 0 0 0 Postages 0 0 0 0 Hotel & Accommodation 0 0 0 0 Welfare Expenses 0 17757 17757 0 Printing & Stationary 0 0 0 0 Advertisement 0 0 0 0 Total 1000 17757 18757 0 |
3 SUPPORT COSTS FOR CHURCH SERVICES AND CHARITABLE ACTIVITIES Restricted Funds Unrestricted Funds Total Funds Total Funds 2025 2025 2025 2024 Honorarium 0 0 0 0 Property Rent 0 0 0 0 Entertainment 0 0 0 0 Evangelism 0 0 0 0 Sunday School Manual 0 0 0 0 Pastor Allowance 1000 0 1000 0 Choir Running Expenses 0 0 0 0 Toiletries and First Aid 0 0 0 0 Retreat and Conferences 0 0 0 0 Travel and Subsistence 0 0 0 0 Postages 0 0 0 0 Hotel & Accommodation 0 0 0 0 Welfare Expenses 0 17757 17757 0 Printing & Stationary 0 0 0 0 Advertisement 0 0 0 0 Total 1000 17757 18757 0 |
|---|---|---|---|---|
| 1000 | 17757 | 18757 0 |
GATEWAY OASIS CHURCH
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31st July 2025
4 Resources expended on managing and administering the charity
| Repairs Audit & Accountancy Fees Professional Fees Bank Charges Telephone & Fax Depreciation – Motor Depreciation – Office Equipment Depreciation – Fixtures & Fittings |
Restricted Funds Unrestricted Funds Total Funds Total Funds 2025 2025 2025 2024 £ £ £ £ 0 0 0 0 0 0 0 0 0 0 0 0 0 65 65 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 |
|---|---|
| 0 65 65 0 |
5 ANALYSIS OF RESOURCES EXPENDED BY EXPENDITURE TYPE
| Wages and salaries Support costs for church services and charitable activities Resources expended on managing and administering the charity Capital expenditure – building (restricted) Total Resources Expended |
Other Costs Total Total 2025 2025 2024 £ £ £ 0 0 0 18757 18757 0 65 65 0 0 0 0 |
|---|---|
| 18822 18822 0 |
6 NET INCOMING RESOURCES (RESOURCES EXPENDED)
| Total | Total | |
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| This is stated after charging Depreciation of tangible fixed assets owne | 0 | 0 |
| Audit & Accountancy Fees | 0 | 0 |
| Professional Fees | 0 | 0 |
| 0 | 0 |
GATEWAY OASIS CHUARCH
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31st July 2025
During the year no trustee received any Remuneration (2025 - £Nil) During the year no trustee received any Benefit in kind (2025 - £Nil) During the year no trustee received any reimbursement of expenses (2025 - £Nil)
7 STAFF COSTS AND NUMBERS
| STAFF COSTS AND NUMBERS | |
|---|---|
| Staff costs were as follows Wages and salaries The average monthly number of employees during the year was as follows Administrative |
2025 2024 £ £ 0 0 |
| 2025 2024 0 0 |
No employee received remuneration amounting to more than £50000 in either year
TANGIBLE FIXED ASSETS
| Buildings | Equipment | Fixtures & Fitting Total | Fixtures & Fitting Total | |||||
|---|---|---|---|---|---|---|---|---|
| £ | £ | £ | £ | |||||
| Cost | ||||||||
| At 1st August 2024 | 0 | 0 | 0 | 0 | ||||
| Addition in year | 0 | 0 | 0 | 0 | ||||
| At 31st July 2025 | 0 | 0 | 0 | 0 | ||||
| Depreciation | 0 | 0 | 0 | 0 | ||||
| At 1st August 2024 | 0 | 0 | 0 | 0 | ||||
| Addition in year | 0 | 0 | 0 | 0 | ||||
| At 31st July 2025 | 0 | 0 | 0 | 0 | ||||
| Net Book Value | ||||||||
| At 1st August 2024 | 0 | 0 | 0 | 0 | ||||
| At 31st July 2025 | 0 | 0 | 0 | 0 | ||||
| **9 ** | DEBTORS | |||||||
| 2025 | 2024 | |||||||
| £ | £ | |||||||
| Due within one year | 0 | 0 | ||||||
| Cash in hand and at bank | 20475 | 0 | ||||||
| Debtors | 0 | 0 | ||||||
| Prepayments | 0 | 0 | ||||||
| Total | 20475 | 0 |
EVANGELICAL CHURCH WINNING ALL (ECWA)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31st July 2025
10 CREDITORS
| Mortgage Payable Total Creditors > 1 Year |
2025 2024 £ £ 0 0 |
|---|---|
| 0 0 |
11 STATEMENT OF FUNDS
| Brought Forward Incoming Resources | Brought Forward Incoming Resources | Brought Forward Incoming Resources | Resources Expended Carried Forward | Resources Expended Carried Forward | |
|---|---|---|---|---|---|
| Unrestricted Funds | £ | £ | £ | £ | |
| General Funds | 0 | 39297 | 18822 | 20475 | |
| General Funds 1 | 0 | 0 | 0 | 0 | |
| Subtotal | 0 | 39297 | 18822 | 20475 | |
| RESTRICTED FUNDS | |||||
| Restricted funds | 0 | 0 | 0 | 0 | |
| 0 | 0 | 0 | 0 | ||
| SUMMARY OF FUNDS | |||||
| £ | £ | £ | £ | ||
| General Funds | 0 | 39297 | 18822 | 20475 | |
| Restricted Funds | 0 | 0 | 0 | 0 | |
| Total Funds | 0 | 39297 | 18822 | 20475 | |
| ANALYSIS OF NET ASSETS BETWEEN FUNDS | |||||
| Restricted Funds | Unrestricted Funds | Total Funds Total Funds | |||
| 2025 | 2025 | 2025 | 2024 | ||
| £ | £ | £ | £ | ||
| Tangible Fixed Assets | 0 | 0 | 0 | 0 | |
| Debtors due after more than 1year | 0 | 0 | 0 | 0 | |
| Current assets | 0 | 20475 | 20475 | 0 | |
| Creditors dues after more than one | 0 | 0 | 0 | 0 | |
| Total | 0 | 20475 | 20475 | 0 |
12 ANALYSIS OF NET ASSETS BETWEEN FUNDS
GATEWAY OASIS CHURCH
Income amd Expenditure statement For the year ended 31[st] July 2025
| INCOME Tithes Offering Thanksgiving Restricted Income - Building fund Gift Aid LESS: EXPENDITURE Wages & Salaries National Insurance Contributions Property rent and rate Insurance General Admin Expenses Sunday School Manual Printing & stationery Hotel & Accommodation Honorarium Evangelism Entertainment Pastor’s allowance Retreat and conference Events – New year dinner & Funday) Welfare Expenses Postages IT Software and Consumables Toiletries and first aid Travel and Subsistence Telephone & Fax General Expenses - Birmingham City Miss Motor Vehicle Expenses Legal & Professional Fees Audit & Accountancy fees Repairs Bank charges Loan & Mortgage fees Depreciation – Motor Vehicles Depreciation – Equipment Depreciation – Fixture and fittings TOTAL EXPENDITURE NET INCOME FOR THE YEAR |
£ £ £ £ 34795.86 0 4501.43 0 0 0 0 0 0 0 39297 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1000 0 0 0 0 0 17757 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 64.53 0 0 0 0 0 0 0 0 0 18822 0 20475 0 2025 2024 |
£ £ £ £ 34795.86 0 4501.43 0 0 0 0 0 0 0 39297 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1000 0 0 0 0 0 17757 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 64.53 0 0 0 0 0 0 0 0 0 18822 0 20475 0 2025 2024 |
|---|---|---|
| 0 |