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REGISTERED COMPANY NUMBER: 02998493 (England and Wales)
REGISTERED CHARITY NUMBER: 1045775














REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

GREENGATES

GREENGATES






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Balance Sheet 5

Notes to the Financial Statements 6 to 8

GREENGATES (REGISTERED NUMBER: 02998493)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025


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 2025. 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).

OBJECTIVES AND ACTIVITIES
Objectives and aims
At an Extraordinary General Meeting held on 23 July 2007, the Memorandum of Association was changed, with the consent of the Charity Commission. Clause 3 now reads: 'The Company is established for the relief of persons with a learning disability and people with long-term or chronic mental disorders and their families, particularly by the provision of grants to such persons and/or their families when in need.' The trustees have referred to the Charity Commission guidance on public benefit in planning grant-making activity.

Grantmaking
Greengates established its grant-making policy to achieve its objectives for the public benefit by endeavouring to directly improve the lives of individuals with learning disabilities and/or long-term or chronic mental disorder (and/or their families). Applicants must be in receipt of disability-related benefit and live in the Borough of Greenwich. Grants are normally "one off" payments and do not normally exceed £500 each. Grants are awarded for a variety of purposes, which cannot be met from another funding source, and the individual (or family) cannot afford, such as a special need arising from a disability (eg specialist disability aid) or an exceptional need, such as the cost of a holiday or replacement white goods. Greengates particularly encourages applications for grants to help individuals develop their life skills and independence.

ACHIEVEMENTS AND PERFORMANCE
During the year under review, Greengates has been open to grant applications and to making grants to individuals and/or their families under the terms of the revised Memorandum of Association. Funds are invested to maximise income with the minimum of financial risk. Greengates began making grants in April 2008. In the course of the financial year 2024-25 no grants were awarded (2023-24 none), totalling £0 (2023-24 £0).

FINANCIAL REVIEW
Financial position
A summary of income and expenditure for the year is shown in the financial statements.

FUTURE PLANS
Greengates does not actively fundraise, but seeks to continue its charitable work by careful stewardship and investment of existing resources. The Board meets quarterly to consider grant applications.

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.

Recruitment and appointment of new trustees
Board members put themselves forward for re-appointment, annually at the Annual General Meeting. In considering new Board Members, the Directors principally seek to ensure that the balance of the Board provides the range of professional and other skills needed for the effective and forward looking functioning of Greengates. Where there is a vacancy for a particular professional or technical expertise that fact is appropriately advertised and those interested are invited to contact the Chair or Secretary. New Board members are made aware of the history and strategy of Greengates, its administrative procedures and the responsibilities of being a Company Director and Charity Trustee. New Trustees also receive a copy of the previous year's Annual Report and Financial Statements, other background information and relevant Charity Commission guidance notes.

Risk management
The Board of Directors acknowledges its responsibility to identify and assess the major risks Greengates faces. The Board has put in place appropriate control systems to manage and mitigate risks foreseeable as a grant-making entity. The Board will ensure that risk management is considered on a regular basis.


GREENGATES (REGISTERED NUMBER: 02998493)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
02998493 (England and Wales)

Registered Charity number
1045775

Registered office
409-411 Croydon Road
Beckenham
Kent
BR3 3PP

Trustees
Ms S P Brokenshire
Ms N E Jones
Ms M Roberts
Ms J Ormerod

Company Secretary

Independent Examiner
John Duggan FCA
Edwards Chartered Accountants
409-411 Croydon Road
Beckenham
Kent
BR3 3PP

Approved by order of the board of trustees on 6 June 2025 and signed on its behalf by:





Ms M Roberts - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
GREENGATES

Independent examiner's report to the trustees of Greengates ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

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.








John Duggan FCA

Edwards Chartered Accountants
409-411 Croydon Road
Beckenham
Kent
BR3 3PP

6 June 2025

GREENGATES

STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025

2025 2024
Unrestricted Total
fund funds
Notes £    £   
INCOME AND ENDOWMENTS FROM

Investment income 2 8,733 8,386

EXPENDITURE ON
Raising funds 144 138


Other 649 651
Total 793 789

NET INCOME 7,940 7,597


RECONCILIATION OF FUNDS
Total funds brought forward 183,579 175,982

TOTAL FUNDS CARRIED FORWARD 191,519 183,579

GREENGATES (REGISTERED NUMBER: 02998493)

BALANCE SHEET
31 MARCH 2025

2025 2024
Unrestricted Total
fund funds
Notes £    £   
CURRENT ASSETS
Cash at bank 192,213 184,261

CREDITORS
Amounts falling due within one year 5 (694 ) (682 )

NET CURRENT ASSETS 191,519 183,579

TOTAL ASSETS LESS CURRENT
LIABILITIES

191,519

183,579

NET ASSETS 191,519 183,579
FUNDS 6
Unrestricted funds 191,519 183,579
TOTAL FUNDS 191,519 183,579

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 6 June 2025 and were signed on its behalf by:





N E Jones - Trustee

GREENGATES

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

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.

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.

2. INVESTMENT INCOME
2025 2024
£    £   
Deposit account interest 8,733 8,386

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.



GREENGATES

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£   
INCOME AND ENDOWMENTS FROM

Investment income 8,386

EXPENDITURE ON
Raising funds 138


Other 651
Total 789

NET INCOME 7,597


RECONCILIATION OF FUNDS
Total funds brought forward 175,982

TOTAL FUNDS CARRIED FORWARD 183,579

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 5 5
Accruals and deferred income 689 677
694 682

6. MOVEMENT IN FUNDS
Net
movement At
At 1/4/24 in funds 31/3/25
£    £    £   
Unrestricted funds
General fund 183,579 7,940 191,519

TOTAL FUNDS 183,579 7,940 191,519

GREENGATES

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

6. MOVEMENT IN FUNDS - continued

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 8,733 (793 ) 7,940

TOTAL FUNDS 8,733 (793 ) 7,940


Comparatives for movement in funds

Net
movement At
At 1/4/23 in funds 31/3/24
£    £    £   
Unrestricted funds
General fund 175,982 7,597 183,579

TOTAL FUNDS 175,982 7,597 183,579

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 8,386 (789 ) 7,597

TOTAL FUNDS 8,386 (789 ) 7,597

7. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.