Gateway Church Barnsley - Charities report - 21.2

REGISTERED COMPANY NUMBER: 07728123 (England and Wales)

REGISTERED CHARITY NUMBER: 1144050

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

FOR

GATEWAY CHURCH BARNSLEY

Page

Report of the Trustees

1

Independent Examiner's Report

2

Statement of Financial Activities

3

Balance Sheet

4

to

5

Notes to the Financial Statements

6

to

16

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of 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) (effective 1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

07728123 (England and Wales)

Registered Charity number

1144050

Registered office

15 Windsor Crescent

Monk Bretton

Barnsley

South Yorkshire

S71 2LU

Trustees

M Reasbeck Director

N Morris Director

J Crownshaw Director

J Tweedle

S Bandla

L Parsons

Independent Examiner

Cartwright & Co Ltd

Henry Morgan House

Industry Road

Carlton

Barnsley

South Yorkshire

S71 3PQ

Approved by order of the board of trustees on 28 January 2022 and signed on its behalf by:

M Reasbeck - Trustee

Independent examiner's report to the trustees of Gateway Church Barnsley ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1.	accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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

Cartwright & Co Limited

Cartwright & Co Ltd

Henry Morgan House

Industry Road

Carlton

Barnsley

South Yorkshire

S71 3PQ

Date: .............................................

2021

2020

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

57,442

45,969

103,411

75,029

EXPENDITURE ON

Raising funds

2

48,844

2,710

51,554

45,524

Other

14,803

9,911

24,714

34,584

Total

63,647

12,621

76,268

80,108

NET INCOME/(EXPENDITURE)

(6,205

)

33,348

27,143

(5,079

)

Transfers between funds

10

8,847

(8,847

)

-

-

Net movement in funds

2,642

24,501

27,143

(5,079

)

RECONCILIATION OF FUNDS

Total funds brought forward

12,518

76,894

89,412

94,491

TOTAL FUNDS CARRIED FORWARD

15,160

101,395

116,555

89,412

2021

2020

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

7

1,159

55,825

56,984

59,044

CURRENT ASSETS

Debtors

8

1,078

-

1,078

960

Cash at bank and in hand

14,885

45,570

60,455

31,066

15,963

45,570

61,533

32,026

CREDITORS

Amounts falling due within one year

9

(1,962

)

-

(1,962

)

(1,658

)

NET CURRENT ASSETS

14,001

45,570

59,571

30,368

TOTAL ASSETS LESS CURRENT LIABILITIES

15,160

101,395

116,555

89,412

NET ASSETS

15,160

101,395

116,555

89,412

FUNDS

10

Unrestricted funds

15,160

12,518

Restricted funds

101,395

76,894

TOTAL FUNDS

116,555

89,412

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 28 January 2022 and were signed on its behalf by:

M Reasbeck - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of 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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

at variable rates on reducing balance

Plant and machinery

-

25% on reducing balance

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2.	RAISING FUNDS

Raising donations and legacies

2021

2020

£

£

Trustees' remuneration etc

19,007

21,779

Staff costs

28,574

19,270

Rates and water

75

207

Light and heat

800

1,238

Telephone and internet

345

-

Postage and stationery

23

1,416

Support costs

2,730

1,614

51,554

45,524

3.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2021

2020

£

£

Depreciation - owned assets

3,046

3,509

4.	TRUSTEES' REMUNERATION AND BENEFITS

2021

2020

£

£

Pastors salary

16,717

15,818

Trustees' fees

1,975

5,670

Trustees' pensions paid

315

291

19,007

21,779

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.

5.	STAFF COSTS

The average monthly number of employees during the year was as follows:

2021

2020

Pastor

1

1

Employee

3

2

4

3

No employees received emoluments in excess of £60,000.

6.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

46,934

28,095

75,029

EXPENDITURE ON

Raising funds

31,281

14,243

45,524

Other

13,615

20,969

34,584

Total

44,896

35,212

80,108

NET INCOME/(EXPENDITURE)

2,038

(7,117

)

(5,079

)

Transfers between funds

907

(907

)

-

Net movement in funds

2,945

(8,024

)

(5,079

)

RECONCILIATION OF FUNDS

Total funds brought forward

9,573

84,918

94,491

TOTAL FUNDS CARRIED FORWARD

12,518

76,894

89,412

7.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 April 2020

52,923

3,215

14,472

4,139

74,749

Additions

-

420

-

566

986

At 31 March 2021

52,923

3,635

14,472

4,705

75,735

DEPRECIATION

At 1 April 2020

1,245

2,311

9,408

2,741

15,705

Charge for year

1,034

305

1,265

442

3,046

At 31 March 2021

2,279

2,616

10,673

3,183

18,751

NET BOOK VALUE

At 31 March 2021

50,644

1,019

3,799

1,522

56,984

At 31 March 2020

51,678

904

5,064

1,398

59,044

8.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2021

2020

£

£

Other debtors

184

208

Prepayments

894

752

1,078

960

9.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2021

2020

£

£

Social security and other taxes

-

224

Accrued expenses

1,962

1,434

1,962

1,658

10.	MOVEMENT IN FUNDS

Net

Transfers

movement

between

At

At 1/4/20

in funds

funds

31/3/21

£

£

£

£

Unrestricted funds

General fund

12,518

(6,205

)

8,847

15,160

Restricted funds

Mottram Hall upgrade

2,876

(719

)

-

2,157

Chairs

136

(34

)

-

102

Shine

151

-

700

851

Fridge

22

(5

)

-

17

Food bank

200

6

-

206

Barnsley CAP

587

(500

)

(87

)

-

Humber Learning Consortium

53

(13

)

-

40

Community Development Foundation

133

(33

)

-

100

Benevolent Fund

39

-

183

222

Ward Alliance

408

(102

)

-

306

Bible Academy

183

-

(183

)

-

Ministry Exps

3,326

(160

)

-

3,166

Didymus CIO Grant

148

(37

)

-

111

Outreach Centre

177

-

(177

)

-

Pension Scheme Funding

536

(430

)

(106

)

-

Youth Club

550

(228

)

-

322

To Grow Project

660

(165

)

-

495

Mottram Hall Refurb

53,060

(1,326

)

(90

)

51,644

Pool

211

(53

)

-

158

Food For Thought No. 2 Funding

178

(45

)

-

133

Shoestrings No. 4 Funding

117

(29

)

-

88

Church Planting Funding

415

1,220

-

1,635

Gen A Project

4,500

16,347

(4,299

)

16,548

Cooking Matters

7,827

(2,611

)

(4,744

)

472

Street Evangelist Course

357

-

-

357

Mottram Hall Parking Vouchers

10

-

(10

)

-

Outreach Centre Repair

34

-

(34

)

-

Gift to CAP

-

5,000

-

5,000

Playing In

-

9,794

-

9,794

HMRC Gift Aid to CAP

-

7,120

-

7,120

Gateway Internet

-

351

-

351

76,894

33,348

(8,847

)

101,395

TOTAL FUNDS

89,412

27,143

-

116,555

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

57,442

(63,647

)

(6,205

)

Restricted funds

Mottram Hall upgrade

-

(719

)

(719

)

Chairs

-

(34

)

(34

)

Shine

279

(279

)

-

Fridge

-

(5

)

(5

)

Food bank

6

-

6

Barnsley CAP

-

(500

)

(500

)

Humber Learning Consortium

-

(13

)

(13

)

Community Development Foundation

-

(33

)

(33

)

Ward Alliance

-

(102

)

(102

)

Ministry Exps

-

(160

)

(160

)

Didymus CIO Grant

-

(37

)

(37

)

Pension Scheme Funding

-

(430

)

(430

)

Youth Club

-

(228

)

(228

)

To Grow Project

-

(165

)

(165

)

Mottram Hall Refurb

41

(1,367

)

(1,326

)

Pool

-

(53

)

(53

)

Food For Thought No. 2 Funding

-

(45

)

(45

)

Shoestrings No. 4 Funding

-

(29

)

(29

)

Church Planting Funding

1,231

(11

)

1,220

Gen A Project

16,847

(500

)

16,347

Cooking Matters

3,262

(5,873

)

(2,611

)

Gift to CAP

5,000

-

5,000

Playing In

11,758

(1,964

)

9,794

HMRC Gift Aid to CAP

7,120

-

7,120

Gateway Internet

425

(74

)

351

45,969

(12,621

)

33,348

TOTAL FUNDS

103,411

(76,268

)

27,143

Comparatives for movement in funds

Net

Transfers

movement

between

At

At 1/4/19

in funds

funds

31/3/20

£

£

£

£

Unrestricted funds

General fund

9,573

2,038

907

12,518

Restricted funds

Mottram Hall upgrade

3,835

(959

)

-

2,876

Chairs

181

(45

)

-

136

Shine

282

(281

)

150

151

Fridge

29

(7

)

-

22

Food bank

-

200

-

200

Barnsley CAP

-

487

100

587

Humber Learning Consortium

71

(18

)

-

53

Community Development Foundation

177

(44

)

-

133

Benevolent Fund

399

(360

)

-

39

Ward Alliance

544

(136

)

-

408

Bible Academy

173

10

-

183

Ministry Exps

3,916

(590

)

-

3,326

Mottram Hall Building

7,387

(7,031

)

(356

)

-

Didymus CIO Grant

197

(49

)

-

148

Outreach Centre

93

(18

)

102

177

Pension Scheme Funding

1,005

(469

)

-

536

Youth Club

564

(14

)

-

550

To Grow Project

880

(220

)

-

660

Mottram Hall Refurb

54,989

(1,929

)

-

53,060

Pool

281

(70

)

-

211

Food For Thought No. 2 Funding

4,097

(2,086

)

(1,833

)

178

Shoestrings No. 4 Funding

3,402

(2,908

)

(377

)

117

Gateway To Growth No. 3 Funding

1,086

(2,143

)

1,057

-

Living Life Well

1,330

(973

)

(357

)

-

Church Planting Funding

-

415

-

415

Gen A Project

-

4,500

-

4,500

Cooking Matters

-

7,827

-

7,827

Street Evangelist Course

-

(250

)

607

357

Mottram Hall Parking Vouchers

-

10

-

10

Outreach Centre Repair

-

34

-

34

84,918

(7,117

)

(907

)

76,894

TOTAL FUNDS

94,491

(5,079

)

-

89,412