CHARITY REGISTRATION NUMBER: 105029
Carrickfergus and District Senior Gateway Club
Unaudited Financial Statements
31 December 2024
ELL
Chartered Accountants & Statutory Auditors
631 Lisburn Road
Belfast
BT9 7GT

Carrickfergus and District Senior Gateway Club
Financlal Statements
Year ended 31 December 2024
Page
Trustees, annual report
Independent examiner's report to the trustees
Statement of financial activities
Statement of financial position
Notes to the financial statements

Carrickfergus and Distrlct Senior Gateway Club
Trustees, Annual Report
Year ended 31 December 2024
The trustees present their report and the unaudited financial statements of the charity for the year
ended 31 December 2024.
Reference and admlnistrative detalls
Carrickfergus and District Senior Gateway Club
Regisler8d charity name
Charlly registratlon number
105029
Principal office
35 Craigs Road
Carrickfergus
County Antrim
BT38 9RL
The trustees
Mrs M Nicholson
Mr T Haighton
Mrs T Johnston
Ms J Snoddy
Ms N Lamont
Mrs R Hart
Independent examiner
John Magee Aubrey Campbell & Co.
631 Lisburn Road
Belfast
BT9 7GT
Struclure. governance and management
All of our services support people to live life as they choose, provlding independence. advlce, and a
voice for changes that people with a learning disabiltty want.
The Senior Gateway Club in Ca￿iCkIerguS is a charity in its own right. working to ensure that people
with a learning disabillty and their lamilies have support locally. We have a Board of Trustees, with a
traditional structure.
Stalulory compliance and admlnistration has traditionally been under the control of the Treasurer,
although all Trustees are aware of their responsibility to act collectively to ensure the propof
administration of the charity, safeguard its assets and resources lo ensure that they are used solely in
the furtherance ol the objectives of the charity, and act in the best interests ol the charily. avoiding
conllicts belween it and their personal interests.
Public Beneflt Statement
The trustees conflrm that they have had due regard for the guidance produced on public benefit by the
Charity Commission for Northern Ireland and are pleased to report that during the period the charitable
company has continued lo provide public benefits through the programmes and s8rvices we oller.

Carrickfergus and District Senior Gateway Club
Truslees. Annual Report (conflnued)
Year ended 31 December 2024
Oblectlves and activltles
The charitable purpose of Carrickfergus & District Senior Gateway Club is to provide leisure and
recreational activities for adults wilh a learning dlsabilily. who live in our town and the surrounding
areas. When they attend Senior Gateway on a Wednesday night it provides their families and carers a
time of respite. There is a huge benefit to the community as they witness the teamwork between
members and volunteers at fundraising events, day trips and weekly excursions.
Achlevements and performance
Senior Gateway's mission is to provide mutual encouragement and support by participating in leisure
activilies. building friendships, and - in turn
development.
enabling participants to advance their own personal
Weekly activities have continued during 2024.
Flnanclal review
The Club experienced an overall decrease in income to £22,924 (2023 £40,693) in the current year.
Inevitably, expenditure also decreased, to £19,119 {2023 £37,446). Overall, therefore. the year has
seen a net increase in total funds of £3,725 (2023 £3,247).
The irustees, annual report was approved on
trustees by".
and signed on behalf ol the board of
Mrs M Nicholson
Trustee
Mr T Haighton
Truslee
Mrs T Johnston
Truslee
Ms J Snoddy
Trustee
Ms N Lamont
Trustee
Mrs R Hart
Trustee

Carrickfergus and District Senior Gateway Club
Independent Examiner's Report to the Trustees of Carrickfergus and District
Senior Gateway Club
Year ended 31 December 2024
I report to the trustees on my examination of the financlal statements of Carrickfergus and District
Senior Gateway Club {'the Gharity'l lor the year ended 31 December 2024.
Responsiblllties and basls of report
As the trustee5 of the Gharity you are responsible lor the preparation of the financial statements in
accordance with the requirements of the Charities Act 2011 ('th8 Act.).
I report in resp9Ct ol my examination of the charills financial statements 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 Ihe Act.
Independent examlner's statement
I have completed my examination. I confirm that no material matters have come to my attention in
connection wlh the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the charity as required by section 130 of the
Act; or
the financlal statements do nol accord wilh those records. or
the financial statements do not comply with the applicable requirements concerning the form
and content of accounts set out in the Charities {Accounts and Reports) Regulaitons 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 attenlion should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
J[hA Magee
Aubrey Ca
pbell & Co.
Independent Examlner
631 Lisburn Road
Belfast
BT9 7GT

Carrickfergus and District Senior Gateway Club
Statement of Financial Activitles
Year ended 31 December 2024
2024
Restricted
funds Total funds Total funds
2023
Unrestricted
lunds
Note
Income and endowments
Donations and legacies
Investment income
21.140
1,000
22.140
784
40.543
150
Totsl Income
21,924
1,000
22,924
40,693
Expendlture
Expenditure on charitable actlvltlas
Total expendlture
6,7
17,069
17,069
2,130
2,130
19,199
19,199
37,446
37,446
Net Income
4,855
(1,130)
3,725
3,247
Transfers between funds
(1,130)
1.130
Net movement In funds
3,725
3,725
3,247
Reconclllatlon of funds
Total funds brought lorward
Total tunds carrfed forward
44,890
48,615
44,890
48.615
41,643
44,891
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from contlnuing activities.
The notes on pages 6 10 12 form part of these linanclal Slatemenls.

Carrickfergus and District Senior Gateway Club
ststement of Flnancial Posltlon
31 December 2024
2024
2023
Note
Current assels
Debtors
Cash at bank and in hand
12
613
49,502
587
45,803
50,115
46,390
Credltors: amounts falling due wllhln one year
Net current assets
13
1,500
48,615
48,615
48,615
1,500
44,890
44,890
44,890
Total assets less current Ilabilllles
Net assets
Funds of the charity
Unrestricted funds
48,615
48.615
44,891
44,891
Total charlty funds
14
The
e fi
anci
statements were approved by the board of trustees and authorised for issue on
and are signed on behalf of the board by-
Mrs M Nicholson
Trustee
Mr T Haighton
Twstee
Mrs T Johnston
Trustee
Ms J Snoddy
Trustee
Ms N Lamont
Trustee
Mrs R Hart
Trustee
The noles on pages 6 10 12 form part ol these financial ststements.

Carrickfergus and District Senior Gateway Club
Notes to the Financial Statements
Year ended 31 December 2024
General Informatlon
The charity is a public benefit entity and a registered charity in England and Wales and is
unincorporated. The address of the principal off ice is 35 Craig's Road. Carrickfergus, BT38 9RL,
Northern Ireland.
Z Slatement of compllance
These financial statements have been prepared in compliance with FRS 102. The Financiai
Fleporting Standard applicable in Ihe UK and the Flepublic of Ireland,, the Statement ol
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} (Charities
SORP {FRS 102)) and the Charlties Act 2011.
Accounling pollcles
Basls of preparatlon
The financial statements have been prepared on the historical cost basis, as modified by the
revalualion of certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The charity is confidenl that it will be able to continue irs activities and meet any future financing
requirements in the near future.
Bank reserves remain strong, and donalions have been growing since the charity has re-opened
ils doors. As the charity continues to grow from strength to strength following reduced activities
and fundraising efforts during the pandemic, the management committee is planning to return to
normal fundraising efforts by running local community events in 2025.
Judgements and key sources of estimallon uncertalnty
The preparation of the financial statements requires management to make judgements.
estimates and assumpiions that affect the amounts reported. These estimates and judgemenls
are continually reviewed and are based on experience and other factors, including expectations of
future events that are believed to be reasonable under the Gircumstances.
Fund a¢oountlng
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charivs purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitmenl.
Restricted lunds are subjected to restrictions on their expendlture declared by the donor or
through the terrns of an appeal, and fall Into one of two sub-classes.. restricted income lunds or
endowment funds.

Carrickfergus and District Senior Gateway Club
Notes to the Financial Statements (¢ontlnued)
Year ended 31 December 2024
Accounting pollcles (contlnued)
Incomlng resources
All incoming resources are included in the statement of financial activlties when entitlement has
passed to the charity., it is probable that the economic benefits associated with the transaction will
Ilow to the chaflty and the amount can be rellably measured. The following specific policies are
applied to particular categories of income:
income from donations or grants is recognised when there is evidence of entitlemerrt to the
glft, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is rneasured at the fair value of Ihe goods unless this is
impractical to measure reliably, in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services are recognised in the accounts
when received if the value can be reliably measured. No amounts are included for the
contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent. in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability Is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement of
financial activities to which It relates:
expendiiure on raising lunds includes the costs ol all fundraising activities, events, non-
charilable trading activities, and the sale of donated goods.
expenditure on charitable acllvities includes all costs incurred by a charity In undertaking
activities that further its charitable aims for the benelit of Its beneficiaries, including those
support costs and costs relating to the governance of the charity apportioned to charitable
activitles.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expenditure on charitable activitles.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that aclivf(y. Shared costs are apportioned
between the activities they contribute to on a reasonable, justiliable and consistent basis.
Financial Instruments
A financial asset or a financial liability is recognised only when the charity becomes a paty to tha
contractual provisions of the instrument.
Basic financlal instruments ar8 inltially recognised at the arnount receivable or payable including
any related transaction costs.

Carrickfergus and District Senior Gateway Club
Notes to the Flnanclal Stalements (¢onllnu8dJ
Year ended 31 December 2024
Accountlng pollcies (¢ontlnu•d)
Financlal instruments (Contlftt￿dj
Gurrent assets and current liabilitles are subsequently measured at the cash or other
consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured
reliably, the investment is subsequently measured at lair value with changes in fair value
recognised in income and expenditure. All other such investments are subsequently measured at
cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value. unless
payment for an asset is deferred beyond normal business terms or financed at a rate of interest
that is not a market rate. in which case the asset 15 measured at the present value of the future
payments discounted at a market rate of interest for a similar debt instrumenl.
Other financial instruments are subsequently measured at fair value, with any changes
recognised in Ihe stalem8nl of linancial activities, with the exception of hedging instruments in a
designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objeclive evidence
of impairmenl at the end of each reporting date. If Ihere is objective evidence of impairment, an
impairrnent loss is recognised undgr the appropriate heading in the statement of financial
activities in which the initial gain was recognised.
For all equity instruments regardless of significance. and other financial assets that are
individually significant, these are assessed indlvidually for impairment. Other financial assets are
either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately. to the extent that the reversal does not
result in a carrying amount of the financial asset that exceeds what the carrying amounl would
have been had the impairment not previously been recognised.
Donatlons and legacle5
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Donatlons
Donalions
Grants
21,140
21,140
1.000
1,000
1,000
21,140
22,140

Carrickfergus and District Senior Gateway Club
Notes to the Financlal Slatements (cl￿tInUed)
Year ended 31 December 2024
Donalions and legacles (conJnu•d}
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Donations
Donations
Grants
7,868
12,675
20,543
7,868
32,675
40.543
20.000
20,000
Investment Income
Unrestricted Total Funds Unrestricted Tolal Funds
Funds
2024
Funds
2023
Bank interest receivable
784
150
150
Expendlture on charitable activltles by fund type
Unreslricted
Funds
Restricted Total Funds
Funds
2024
Charitable activity
Support costs
14,260
2,809
17,069
2,130
16,389
2.810
19,199
2.130
Unrestricted
Funds
Restricted Tolal Funds
Funds
2023
Charilable aclivty
Support costs
11,140
2,434
13,574
23,871
35,010
2,436
37.446
23,871
Expenditure on charitable actlvities by activity type
Activilies
undertaken
directly Support costs
Tolal funds
2024
Total fund
2023
Charitable activity
Governance costs
16,389
791
2,019
2,810
17,180
2.019
35,751
1.695
37,446
16,389
19,199

Carrickfergus and District Senior Gateway Club
Notes to the Financlal Slatements (contlnued)
Year ended 31 December 2024
Analysls of support costs
Analysis of
SUPPOrt costs
activity 1 Total 2024
Total 2023
Prernises
Governance costs
791
1,950
2,741
791
1,950
2,741
740
1,594
2,334
Indepandent examinallon fe•s
2024
2023
Fees payable to the independent examiner for:
Independent examination of Ihe financial statements
1,662
1,520
10. Slaff costs
The total staff costs and employee benelits for the reporting period are analysed as follows".
2024
2023
Wages and salaries
5,505
4,474
The average head count of 6mploy8es during the year was 3 (2023: 3).
No employee received employee benefits of more than £60.000 during the year {2023: Nil).
11. Trustee remuneration and expenses
The following trustees r&Geived remuneration during the current period:
2024
2023
Thomas Haighton
Nichola Lamont
Jgnny Snoddy
Donations
2,173
1,666
1,666
1,792
1,341
1,341
4.474
5,505
12. Debtors
2024
2023
Prepayments and accrued income
613
587
10

Carrickfergus and District Senior Gateway Club
Notes to the Financial Statements fcontlnu8d)
Year ended 31 December 2024
13. Credltors: amounts falllng due wlthln one year
2024
2023
Accruals and deferred income
1,500
1,500
14. Analysis of charltab16 funds
Unrestricled funds
At
1 January 202
Al
31 December
2024
Income Expenditure
Transfers
General funds
44,890
21.924
(17,069)
(1,130}
48.615
At
1 January 202
At
31 December
2023
Income Expenditure
Transfers
General funds
37,772
20,693
(13,574)
44,891
Restrlcled funds
At
1 January 202
At
31 December
2024
Income Expenditure
Transfers
Restricted Fund 1
Learning Disability Pride
Restricted Fund 2 -
Gateways Got Talent
1,000
1,000
12.130)
12,130)
1.130
1,130
At
1 January 202
Al
31 December
2023
Income Expenditure
Transfers
Restricted Fund 1
Learning Disability Pride
Restricted Fund 2 -
GatevRy's Got Talent
3,871
20,000
(23,871)
3,871
20,000
(23,871)
11

Carrickfergus and District Senior Gateway Club
Notes to the Flnanclal Statements (¢onNnued)
Year ended 31 December 2024
15. Analysls ot net assets between funds
Unrestricted Total Funds
Funds
2024
Current ass8ts
Creditors less than 1 year
Net assets
50,115
(1,500)
48,615
50,115
(1.500)
48,615
Unrestrtcted Total Funds
Funds
2023
Current assets
Greditors18SS than 1 year
Net assets
46,391
(1,400)
44,991
46,391
(1.4001
44.991
12