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2026-03-31-accounts

Trustee’s Annual Report & Financial Statements

For the period ending 31[st] March 2026

Gateway Church Glasgow

Report and Financial Statement

FOR THE YEAR ENDED 31[st] March 2026

CONTENTS:

  1. Title pages Pages 1-2

  2. Trustee’s report

Pages 3-11

  1. Independent Examiner’s report

Page 12

  1. Statement of financial activities

Pages13-16

  1. Other Page 17

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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 2026

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.co.uk Charity Trustees Andrew Smith (Chair) Lois Smith (Treasurer)(Resigned 15/9/2025) Kenneth O’Donnell (Secretary)(Appointed 28/4/2025) Ronald Edwards

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

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

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 charity has prepared these accounts on the Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity has had the accounts independently examined by Peter Hall, 131 Garvock Hill, Dunfermline, KY11 4JU

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.

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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: The Trustees actively review operational and financial risks facing the charity and are satisfied that appropriate procedures and safeguards are in place to mitigate identified risks where reasonably practicable.

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:

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 Trustees are pleased to report another active and encouraging year in the life of Gateway Church Glasgow. Throughout the year, the Church continued to advance its charitable purposes through the advancement of religion, practical community support, pastoral care, youth and children’s ministry, and both local and overseas mission engagement.

Gateway Church remains committed to serving the Bridgeton and wider East End Glasgow community through worship, discipleship, hospitality, outreach and compassionate support for those experiencing hardship or isolation. The Church building continued to operate as a vibrant community hub throughout the week and was regularly utilised for worship services, prayer meetings, small groups, youth activities, children’s ministry, community outreach, leadership development and pastoral support initiatives.

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Worship, Teaching and Spiritual Development: Regular public worship services continued each Sunday alongside weekly prayer meetings, small groups and discipleship gatherings. During the year, the Church undertook a number of teaching series including studies through the Psalms, Elijah and Elisha, Nehemiah, and the small group programme “Goliath Must Fall”, focusing on overcoming issues such as fear, rejection, addiction and personal struggles.

The Church also continued monthly prayer and fasting gatherings throughout the year as part of a wider commitment to spiritual growth and discipleship. Trustees noted increased participation in worship and prayer activities, with a growing emphasis on creating opportunities for spiritual encounter and pastoral support.

The Church welcomed a range of guest speakers and ministries during the year including Daniel Sutherland (Apex Church, Peterhead), Kevin Peat, Barry Woodward, Clem Ferris (USA), Chris Greenhalgh (Open Doors), and Pastor Sean Mullarkey during a leadership development day held at Westerwood Hotel.

Children, Youth and Young Adult Ministry: Children’s and youth ministry remained central to the Church’s activities during the year. The weekly Junction Kids Club continued to provide food, teaching, activities and pastoral care for over 50 primary school children from the local community each week. Many of the children attending come from areas of deprivation and social need within the East End of Glasgow.

The Church also continued its Community Café ministry, providing meals, hospitality and support to members of the local community.

One of the highlights of the year was the continued development of the Connect Kids Camp at Lendrickmuir. Approximately 80 children and leaders attended the second annual camp weekend involving worship, Bible teaching, activities and outdoor instruction. Trustees noted the significant spiritual and social impact the camp had on many young people attending from the local community.

Gateway also participated in the Magnitude Youth Festival at Lendrickmuir, where around 2,000 young people from across Scotland gathered for worship and teaching. Young people from Gateway Church attended and benefited greatly from the experience.

A new youth ministry for P7–S2 age groups was launched during the year under dedicated leadership teams, with encouraging attendance levels from local young people. The Church also continued developing ministry opportunities for young adults.

Community Outreach and Public Benefit: The Church remained heavily engaged in practical community outreach throughout the year. Significant partnership work continued with the Celtic Charitable Foundation and Islamic Relief Foundation through large-scale food distribution projects supporting local schools and families in need. Several tonnes of food were distributed within the local community during organised outreach events.

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Additional practical support included:

Following a serious house fire near the Church premises, the congregation provided financial assistance and practical support to the affected uninsured family.

The Church also hosted a “Back to School” style outreach initiative supporting children and families within the local area.

Missions and Overseas Support: Gateway Church continued its longstanding commitment to overseas missions, particularly through its partnership with Ron and Joanna Domingo and ministry activities in Tondo, Manila, Philippines.

Financial support continued to be provided towards feeding programmes, children’s work and missionary activities overseas. The Church also prepared a short-term missions team to travel to the Philippines for ministry activity involving youth work, feeding programmes, church ministry and practical assistance projects.

Fundraising activities during the year included a successful curry, quiz and auction night which raised over £5,000 towards overseas mission work and travel costs.

Although international conflict and travel disruption later resulted in cancellation of flights connected with the missions trip, the Church remains committed to overseas mission involvement when circumstances allow..

Pastoral Ministry and Church Life: The Church continued to provide pastoral support to members and attendees throughout the year. This included hospital visitation, bereavement support, counselling, family support and pastoral care during difficult personal circumstances.

During the year:

The Trustees recognise the faithful work undertaken by staff, volunteers and ministry leaders across all areas of church life.

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Leadership & Governance: The Church continued strengthening its governance structures during the year. Kenneth O’Donnell was appointed as a Trustee during the year following a transition from the Senior Leadership Team into formal governance responsibilities.

The Trustees also implemented further improvements to administrative systems and financial processes, including increased digitalisation of financial records and delegated processing arrangements to improve governance, accountability and operational resilience.

Leadership & Governance : The Trustees continued to invest responsibly in maintaining and improving the Church property to ensure the facilities remain safe, welcoming and suitable for ministry and community use.

The Church premises continue to be heavily utilised throughout the week and remain an important resource within the local community.

The Trustees give thanks to God for His continued faithfulness throughout the year and remain encouraged by the ongoing growth, ministry opportunities and community impact of Gateway Church Glasgow.

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FINANCIAL REVIEW

Income Overview

Total income for the year amounted to £193,095 (2025: £186,181). The majority of income continued to arise from voluntary donations and Gift Aid contributions from members and supporters of the church.

General donations totalled £144,969, with additional designated and restricted donations received for specific ministry purposes and overseas mission activity. The Church also received grant income of £24,000 from the Celtic FC Foundation in support of community and outreach initiatives. HMRC Gift Aid recoveries amounted to £23,589.

The Trustees remain grateful for the faithful financial support of the congregation and external supporters which has enabled the Church to continue and expand its ministry activities throughout Glasgow and overseas.

Expenditure Overview

Total expenditure during the year was £202,745 (2025: £222,202). The reduction in expenditure compared to the prior year reflects lower one-off property and infrastructure costs following significant expenditure in the previous year on the church boiler and related building works.

Key expenditure areas during the year included:

The Trustees consider these expenditures to be in furtherance of the charity’s charitable objectives and consistent with the Church’s ongoing commitment to ministry, discipleship, outreach, pastoral care and community engagement.

Restricted Funds

Restricted funds carried forward at the year end totalled £8,599. These funds relate to deposits received from church attenders towards a planned short-term missions trip to the Philippines. Flights were cancelled due to international events. Accordingly, the Trustees have continued to treat these monies as restricted funds held for their original designated purpose.

Financial Position and Reserves

At the year end, the charity held total funds of £36,659 (2025: £46,309), comprising unrestricted funds of £28,061 and restricted funds of £8,599.

The net deficit for the year was £9,650. The Trustees consider this deficit manageable within the context of the Church’s current reserves position and ongoing income levels.

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The Trustees continue to monitor cash flow carefully and maintain a prudent reserves policy to ensure the Church can continue operating effectively and respond to unforeseen expenditure requirements.

Analysis of movement in funds;

Unrestricted
General fund
Restricted
Café
Philippines
Missions trip		 Balance
1.4.2025
Incoming
Resources
Resources
Expended
Movement
in funds
Transfers
Balance
31.3.2026
46,309
160,497
202,745
24,000
28,061
24,000
(24,000)
-
8,599
8,599
-
Total funds 46,309
193,095
202,745
36,659

There were no outstanding grant or loan applications at the balance sheet date.

The financial effect of significant events: No significant financial events other than what is noted in this report.

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: The Trustees have reviewed cash flow forecasts, current financial resources, and expected future income. On the basis of this review, the Trustees consider the charity to be a going concern and are satisfied that the Church has adequate resources to continue its operational activities for the foreseeable future.

Public Benefit: In planning and carrying out the activities of the charity, the Trustees have had regard to the guidance on public benefit published by the Office of the Scottish Charity Regulator (“OSCR”).

The Trustees believe that the charity continues to provide clear public benefit through the advancement of religion and through practical support to the local community.

Activities are open to members of the public regardless of background, faith, age, ethnicity or financial circumstances.

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Public benefit provided during the year included:

The Church building is used throughout the week for charitable and community-focused activities and serves as a welcoming and accessible resource within the East End of Glasgow.

The Trustees are satisfied that the charity’s activities during the year were consistent with its charitable purposes and delivered tangible public benefit.

Environmental Statement: The Trustees recognise the importance of responsible environmental stewardship and seek to manage the Church premises and activities in a manner that is environmentally responsible and sustainable where reasonably practicable.

As owners of the Church building at Dalmarnock Road, the Trustees continue to invest in the maintenance and improvement of the property to enhance operational efficiency and preserve the long-term usability of the premises. During the year, attention continued to be given to heating efficiency, building maintenance and responsible management of utilities.

The Church seeks to minimise waste through increased use of electronic communication, digital record keeping and reduction of unnecessary printing where possible. Recycling facilities are utilised where available and volunteers are encouraged to use resources responsibly.

The Trustees acknowledge that environmental responsibility forms part of good stewardship and will continue to consider practical and financially appropriate measures to reduce the environmental impact of the Church’s activities over time.

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.

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The Trustees would like to thank 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 : 23[rd] June 2026

Full Name : Andrew Smith Position : Trustee/Chair/Pastor

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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 2026 which are set out on pages 13 to 16.

Respective responsibilities of Trustees and Independent Examiner

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:

  2. to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or

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

Date: 2[nd] July 2026

Peter Hall Fellow Certified Public Accountant 131 Garvock Hill, Dunfermline. KY11 4JU

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Gateway Church Glasgow Statement of Financial Activities 12 months ending 31[st] March 2026 Scottish Registered Charity SC039354

Unrestricted Restricted Total 2025 Further
funds funds funds total Details
funds
£ £ £ £
Receipts from:
Donations & Legacies 144,969 24,000 168,969 159,621 1
Charitable Activities 2
Other Trading Activities
Investments 537 537 1,585
Other 14,990 8,599 23589 24,974 3
Total 160,497 32,599 193,095 186,181
Payments on:
Raising Funds
Charitable Activities 202,745 202,745 222,202 4
Other
Total 202,745 202,745 222,202
Net Receipts/(Payments) (42,248) 32,599 (9,650) (36,021)
Transfers between funds 24,000 (24,000)
Reconciliation of funds 5
Total funds brought forward 46,309 - 46,309 82,330
Total funds carried forward 28,061 8,599 36,659 46,309

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Notes to the Statement of Financial Activities Note 2026 2025
Income & Endowments
Income from Donations & Legacies
General donations 1 144,969 152,121
Grants (Celtic Football Club Foundation) 24,000 7,500
Income from Charitable Activities 2
Other Income
HMRC Gift Aid payments 3 14,990 24,974
Investments – Bank Interest 537 1,585
Expenditure
Expenditure on Charitable Activities 4 202,745 222,202
All costs to further charity's aims
Reconciliation of funds 5
Main Account. Clydesdale bank, Cambuslang. 27,986 38,802
Project account 8,674 7,507

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Gateway Church Glasgow

Scottish Registered Charity SC039354

Receipts & Payments (detailed)

Year ending 31[st] March 2026

Receipts
Designated Donations
Donations Received - Gift Aid
Donations Received -Non Gift Aid
Grants
Interest
Missions
Other Income
Tax Reclaimed
Total Income
Less: Payments
Advertising
Bank charges
Charitable Contributions
Cleaning
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 & Stationery
Professional Services
Repairs & Maintenance
Repairs & Maintenance – Comm. Café
Salaries & Wages		 2026
2025
34,551
21,822
85,173
98,401
22,745
30,998
24,000
7,500
537
1,585
2,500
900
23,589
24,974
193,095
186,181
45
99
1
3,700
3,100
600
2,498
6,960
8,508
7,550
9,556
15,298
6,385
5,755
4,294
4,185
334
968
580
779
397
253
13,896
12,687
57
400
672
211
19,858
21,481
936
77
15,586
11,194
1,316
3,664
334
249
3,400
3,400
17,328
39,970
825
76,668
68,327

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Software 1,131 1,092
Sound equipment
Subscriptions & Memberships 5,904 4,959
Telephone & internet 1,867 1,829
Travel & Accommodation 5,992 7,794
Total Payments 202,745 222,202
Net Receipts(Payments) (9,650) (36,021)
Unrestricted Restricted
Statement of Balances funds funds Total 2025
Cash & Bank balances at start of the
year 46,309 46,309 82,330
Surplus/(deficit) shown (18,248) 8,599 (9,650) (36,021)
Cash & Bank balances at end of the
year 28,061 8,599 36,659 46,309

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Web : www.gatewaychurchglasgow.co.uk

Facebook : www.facebook.com/GatewayChurchGlasgow

231 Dalmarnock Road, Bridgeton, Glasgow, G40 4NB. Scotland, UK.

Our prayer is the motto of the city:

‘Let Glasgow flourish by the preaching of His Word and the praising of His name’

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