2025-03-31-accounts

GATEWAY

Trustee’s annual report & financial statements

For the period ending 31[st] March 2025

Gateway Church Glasgow

Report and Financial Statement

FOR THE YEAR ENDED 31[st] March 2025

CONTENTS:

1. Title pages

2. Trustee’s report

3. Independent Examiner’s report

4. Statement of financial activities

5. Other

Pages 1-2

Pages 3-8

Page 9 Pages10-14 Page 15

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Gateway Church Glasgow

(Formerly known as “Champion Life Church”: to the 23[rd] January 2017)

TRUSTEE’S ANNUAL REPORT

The Trustees have pleasure in presenting their report for the financial year ending 31[st] March 2025

REFERENCE AND ADMINISTRATION DETAILS

Charity Name : Gateway Church Glasgow Charity Number (OSCR) : SC039354 Charity Number (HMRC) : CR61594 Principal Address : 231 Dalmarnock Road, Bridgeton, Glasgow G40 4NB Scotland Constitutional form : Unincorporated Association Constitutional form date : 1[st] March 2008 Accounting reference date : 31[st] March

Website : www. gatewaychurchglasgow.com

Charity Trustees

Bankers : Clydesdale Bank. 135 Almada Street, Hamilton. ML3 0EX

Senior Staff member responsible for day-to-day management of the charity:

The charity has income below £250,000, and as such is eligible to prepare its accounts on a “Receipts and Payments” Basis. The governing document does not require the charity to prepare fully accrued accounts and neither does it require an audit. The accounts have been prepared in accordance with SORP 2015 issued by the Office of the Scottish Charity Regulator in its role as a SORP making body, recognised by the Financial Reporting Council. The charity has had the accounts independently examined by Ann Baird, 6 Holmwood Grove, 11 Netherlee Place, Glasgow G44 3YL.

STRUCTURE, GOVERNANCE, MANAGEMENT

Governing document: The Trust is administered in accordance with the terms of the Trust Deed. The Charity is registered with the “Office of Scottish Charity Regulator”.

Organisational structure and decision-making process: The Trustees are the managerial arm of the charity. They meet regularly and make decisions for and on behalf of the church. Major decisions of a managerial and financial nature are minuted.

How trustees are appointed and recruited: Appointment and removal is in accordance with the Trust Deed which requires that appointment is approved by unanimous agreement of the existing trustees and removal of any trustee by the unanimous agreement of the others.

Risk Management: It is considered by the Trustees that there is no foreseeable risk where the charity is exposed.

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Affiliations and connections: The charity is affiliated with the “Assemblies of God, Great Britain”. (“Assemblies of God” is a company limited by guarantee (No. 2873415) registered in England, having its registered office at “Gf/F12 No. 1-2 The Cottages, Deva Centre, Manchester, England, M3 7BE” and is also a registered charity (No. 1032245)).

OBJECTIVES AND ACTIVITIES

The Purpose of the charity as set out in the governing document: The purpose of the charity is the advancement of religion; provision of assistance to those in need through age, ill-health, disability, financial hardship or other disadvantage. The church building is located in the heart of the east end of Glasgow and is a central focal point for the local community.

Summary of the main activities in relation to those purposes:

• ✓ continual weekly meetings; Sunday morning, Tuesday evening.

• ✓ children’s programme on Tuesday evening for children in the community from deprived homes.

Volunteers: The church would not be able to function without the help of volunteers in the areas of supervision of children, music, serving and cooking, teaching, maintenance & administration. The Trustees would like to thank all volunteers for their invaluable contribution to the life of the charity. The Trustees acknowledge that the public benefit would not be possible without these volunteers.

ACHIEVEMENTS AND PERFORMANCE

The 2024–2025 year has been one of meaningful progress and impact for Gateway Church Glasgow. As a growing congregation based in Springburn, Glasgow, we continue to see lives transformed through weekly worship, discipleship, community engagement, and outreach initiatives. The Trustees are grateful for the many ways the church has served both its members and the wider community.

Infrastructure and Facility Use

This year saw the completion of a new car park accommodating 20 vehicles, resolving long-standing parking challenges. A new industrial boiler was also installed in December to improve heating throughout the church building. The facility is now in active use seven days a week, supporting church services, small groups, youth and children’s ministries, community events, and outreach projects.

Outreach and Community Support

Gateway Church has been actively involved in practical outreach, including two significant food campaigns in partnership with the Celtic Charitable Foundation and the Islamic Relief Foundation. Over five tonnes of food were distributed to local schools and families in Glasgow’s East End, often within 24 hours of receipt.

The church hosted a “Back to School” day where 50 children received school bags, uniforms, and haircuts. At Christmas, the church distributed £3,200 in Asda vouchers to 16 families, and hosted its first Christmas Day lunch for around 40 guests who would otherwise have spent the day alone.

Discipleship and Regular Ministry

The church maintains a strong rhythm of discipleship and worship with activities throughout the week:

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lond2T. Junction Kids Club 2nd Dinllei Project Tuesday. Piayei 2nd Small Gioiips Wednesdar. Commi￿llY Calé Thi￿sdar. Toddler Gioiip Sund2v: It'eeLlI' Worsliip and Pie2 This veat incliided foiw baptisms and A b2bv dedicAtion. A Yoiu]g Adillts gtoiip (ages 18-30) also laiu]ched iu]dei tlie leadeiskn'p ot , add￿ momentsun to oiu woiL with emeigllig geLieiations. Events and Nation21 Engagement G2teii"ar membeis 2ttended the "God I£)ves You" erent at tlie OVO Hvtho. The chiwcli also launclied its first chddten's catnp at L£ndticLmiiit, welcoming 60 cliildten foi a weeLend of teachiLiS and Actirities. Giiest speaLeis atid risitiiig miiiistties Added fiutliei valiie, including the Watoto Cliildten's Clioit ￿la Apex chi￿Cli,$ Gateii-ar also hosted leadeis for a SEND event pl2nnii¥ meetiiig and beg￿1 2 monthl! rlirtllln of pia}Ter 2tid fastillg for 2025, deepeiiillg commitment to Spiritt￿ foinyation. I£adership Uiidei tlie yud211ce 0￿, Gatewav Cliiiicli contiliiies to 8foThT ill Stteiigdi ￿la risioIi. L£adeiship dei-elopnieiii &t-2s einphasised thtOii8h a leadeiship dar at Westetwood Hotel with yiest iiipiit fioin

FINANCIAL REVIEW

Income Overview

Total income for the financial year was £186,181. While this represents a slight decrease from the previous year’s income of £196,261, the Trustees recognise this as part of a natural fluctuation in charitable giving and timing of grants. The majority of the church’s income continues to come from voluntary donations, both Gift Aid and non-Gift Aid, reflecting the faithful generosity of church members and friends.

Gift Aid donations amounted to £98,401, while non-Gift Aid donations were £30,998. A total of £24,974 was reclaimed from HMRC under the Gift Aid scheme, further enhancing the overall value of donations received. The church expresses sincere thanks to all donors, and especially to those who enable their contributions to be Gift Aided.

Designated donations totalled £21,822 and were directed towards specific ministry projects and outreach initiatives, in line with donor intentions. Grants received during the year amounted to £7,500, which included funding from the Celtic Football Club Foundation to support communityfacing initiatives. Additional income was derived from interest on deposits (£1,585) and miscellaneous giving including missions income (£900).

The Trustees remain encouraged by the continued support from the church family and external partners, enabling Gateway Church Glasgow to maintain its ministry activities and invest in growth areas.

Expenditure Overview

Expenditure during the year totalled £222,202, compared to £180,890 in the previous year. This increase reflects planned and strategic spending in line with the church’s vision for ministry development, building maintenance, and outreach engagement. Key areas of expenditure are as follows:

• Salaries and wages: £68,327 was expended on staff costs, covering pastoral, administrative and ministry-related personnel. The church continues to employ a team of individuals committed to the spiritual and operational development of the church community.

• Repairs and maintenance: The sum of £39,970 was invested into property upkeep and essential repairs, ensuring that the church facilities remain safe, welcoming, and functional for both congregational use and community outreach.

• Ministry and outreach: Over £30,000 was spent across various ministries including youth, children’s work, women’s ministry, and hospitality. These investments reflect the church’s heart for community engagement and creating a nurturing environment for people of all ages.

• Missions giving: £21,481 was allocated to overseas and local mission partners. Gateway Church Glasgow remains committed to supporting missionaries and projects that align with the church’s vision and values.

• Utilities and insurance: £19,483 was spent on regular operating costs including heating, electricity, water, and insurance coverage.

• Professional services: £3,400 covered legal, accounting, and consultancy costs to support governance and compliance activities.

• Software, subscriptions and communication: £7,880 was used to maintain digital infrastructure, licenses, online presence, and effective internal communications.

These figures reflect the church’s continued investment into sustaining ministry quality, expanding outreach capacity, and fulfilling operational responsibilities.

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Financial Position and Reserves

At the start of the financial year, Gateway Church Glasgow held total reserves of £82,330. At yearend, the charity held unrestricted funds of £46,309, with no restricted funds carried forward. The net deficit for the year was £36,021, primarily due to planned use of reserves for ministry expansion and one-time property expenditures.

The Trustees are satisfied that the charity remains financially sound and continues to operate within its means. The church has no outstanding debts or significant liabilities, and all accounts have been managed in accordance with OSCR guidelines and good financial practice.

Besides reimbursements of expenses, all expenses were for the continuing operation of the church.

Analysis of movement in funds;

Unrestricted General fund Restricted Cafe	Balance 1.4.2024 Incoming Resources Resources Expended Movement in funds Transfers Balance 31.3.2025
	82,330 178,681 222,202 7,500 46,309 7,500 (7,500) -
	7,500 -
Total funds	82,330 186,181 222,202 46,309

The Examiner did not charge for her services.

There was no debt. There are no grant or loan applications.

The financial effect of significant events:

The Church continued to be generous and gave donations to the Arch Settlement in Glasgow; a charity for the homeless, Open Doors and missionaries.

Investment policy & objectives set: Should funds be available, the Trustees will seek financial advice.

Charity’s policy on reserves: The Trustees ensure that the balance of the bank account does not fall below a balance of £1,000. This will ensure cash is available for any unforeseeable circumstances. The Trustees review the reserves policy each Trustees meeting.

Going Concern: As at the date of approval of this report, and the financial accounts, the Trustees have assessed that there is no uncertainty about the Charity’s ability to continue as a going concern.

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FUTURE PLANS

Plans for future periods: More ministry is planned throughout the year.

The Trustees believe that this report is a fair, balanced and an understandable review of the charity’s structure, legal purposes, objectives and activities, financial performance & financial position.

The Trustees would like to thanks all those volunteers to help make it possible for Gateway Church Glasgow to function.

The Charity Trustees declare that they have approved the report above. Signed on behalf of the Charity Trustees.

Date : 11[th] November 2025

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INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS

REPORT TO THE TRUSTEES OF “GATEWAY CHURCH GLASGOW”

Scottish Registered Charity SC039354

I report on the accounts of the charity for the year ended 31[st] March 2025 which are set out on pages 10 to 14.

Respective responsibilities of Trustees and Auditors

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of Independent Examiner’s statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes 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 seeks 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, I do not express an audit opinion on the accounts.

Independent Examiner’s statement

In the course of my examination, no matter has come to my attention

1. which gives me reasonable cause to believe that in any material respect the requirements: • to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

2. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

have not been met, or

1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Date: 24/11/2025

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Gateway Church Glasgow Statement of Financial Activities 12 months ending 31[st] March 2025

Scottish Registered Charity SC039354

	Unrestricted	Restricted	Total	2024	Further
	funds	funds	funds	total	Details
				funds
	£	£	£	£
Receipts from:
Donations & Legacies	152,121	7,500	159,621	169,915	1
Charitable Activities					2
Other Trading Activities
Investments	1,585		1,585	1,652
Other	24,974		24,974	24,694	3
Total	178,681	7,500	186,181	196,261
Payments on:
Raising Funds
Charitable Activities	222,202		222,202	180,890	4
Other
Total	222,202		222,202	180,890
Net Receipts/(Payments)	(43,521)	7,500	(36,021)	15,370
Transfers between funds	7,500	(7,500)
Reconciliation of funds					5
Total funds bought forward	82,330	-	82,330	66,960
Total funds carried forward	46,309	-	46,309	66,960

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Notes to the Statement of Financial Activities	Note	2025	2024
Income & Endowments
Income from Donations & Legacies
General donations	1	152,121	147,915
Grants (Celtic Football Club Foundation)		7,500	22,000
Income from Charitable Activities	2
Other Income
HMRC Gift Aid payments	3	24,974	24,694
Investments – Bank Interest		1,585	1,652
Expenditure
Expenditure on Charitable Activities	4	222,202	179,177
All costs to further charity's aims
Reconciliation of funds	5
Main Account. Clydesdale bank, Cambuslang.		38,802	71,094
Project account		7,507	11,235

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BALANCE SHEET as at 31[st] March 2025

CURRENT ASSETS Cash at bank – Main account Cash at bank – project account Total cash in hand TOTALCURRENT ASSETS LIABILITIES Loans greater than 1 year NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS (Liabilities) FUNDS Unrestricted Restricted TOTAL FUNDS	2025 £ 38,802 7,507 _ 46,309 _ 46,309 _ 46,309 46,309 __ 46,309 ====== 46,309 46,309	2024Note £ 71,094 11,235 _ 82,330 5 _ 82,330 _ 82,330 82,330 __ 82,330 ====== 82,330 82,330

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Gateway Church Glasgow

Scottish Registered Charity SC039354

Receipts & Payments (detailed)

Year ending 31[st] March 2025

Receipts Designated Donations Donations Received - Gift Aid Donations Received -Non Gift Aid Grants Interest Missions Other Income Tax Reclaimed Total Income Less: Payments Advertising Charitable Contributions Conferences Donations & Gifts Electricity Gas Water Honorarium Insurance Kitchen Requisites Licenses & Permits Literature & Resources Ministry Expenses - Children Ministry Expenses - Women Ministry Expenses – Youth Missions - Overseas Missions - Local Office Supplies Outreach Ministry & Hospitality incl Café Outreach – Community Pastor Printing & Stationary Professional Services Repairs & Maintenance Repairs & Maintenance – Comm. Café Salaries & Wages Software Sound equipment Subscriptions & Memberships

2025 2024 21,822 4,380 98,401 91,672 30,998 38,175 7,500 22,000 1,585 1,652 900 13,687 10 24,974 24,684

186,181 196,261 99 3,100 100 6,960 1,905 7,550 7,280 15,298 16,616 5,755 4,055 4,185 3,894 968 1,134 779 954 253 268 12,687 4,780 400 30 211 67 21,481 18,233 4,079 18 11,194 15,145 3,664 3,796 249 350 3,400 6,486 39,970 10,828 1,713 68,327 62,909 1,092 764 703 4,959 4,090

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Tdephoiie & inteniet Tiarel & Accoll]tnodation 1,829 7,794 1,763 5,782 Total Payments 222202 180,890 Net Recei ts airynents 36,021 15,370 Unrestricted Restricted fi]nds funds Statefflent of Balances Total 2024 C2slI & B￿]L b2lAnces at start OE the ve2r sI￿PIE1S1(defiClt) sli0￿ Cash & Bank balances at end of the year 81330 (36,021) 46009 82,330 66,960 (36,021) 15,370 46,309 82,330 DESIGMATED arim spac STAq ￿PAI UER£ 14

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