WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP (REGISTERED NUAIBER.. 03073426) REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022 111 ACCAFXIS• 18IW2023 COMPMIES HOUSE A15 WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP (Company limrted by guarantee and not having a share capitsll INDEX Page Legal and administralNe iiforrnats"r Trustees annual repLVt Indepeftdenl examinels rewt Stslemenl of Financ?al AG￿￿￿e5 Balance sheet io Cash flow stalement Notes lo Ihe ae￿jnts 13 WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP (Company limited by guarantee and not havirrfj a share capilal) LEGAL AND ADMINISTRATNE INFORMATION Tru5t8e5 Nigel Hemmtng NvJel Jamesc Graham Matth Matthew Park R￿er Tetslall Ruth Christy ￿'Ml￿ Sno Laura Trevett (chair[￿9￿) {Appcinted 13 December 20221 {Popcinled 2 May 20231 (ResvJned 3 February 20221 Ch*ity nurnbEr 1047868 Company nurnber 03073426 Registered office Unil A B¥ End lThJustrpl Estate Bar End Road Wirthster S023 9NP Indfjpendent ex3rnin•r5 Knight G¢>)dhead Limbted 7 Bwmern￿1h Road Chandws F(xd Easueigh Hampshire S053 30A Banke 33 Okl Broad Streel WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2022 The trustees. are also the iJrect(Ys for the pU￿￿)Se5 of Q￿panY law, wesenl thai reKY)rt aNI the aCr￿ntS for the year ended 31 DeceM￿r 2022. Directors The direcltxs served durirrfJ the pencrtl were: Nigel Hemming Nigel Jameson Graham Malthev Matthew Parker Roger Tetstall Ruth Christy Simon Snobvball Laura Trevett (ChairFer￿) IN4JpJnled 13 DecpJnber 20221 IA4pcinted 2 May 20231 IRe54ned 3 Fe￿ 20221 I status Winchesler Vineyard christi￿ Fe1k)￿lp was Ir￿ra￿ on 28 thjne 1935 aThJ is o)nstituied under its MerrKJrandum and Ar￿deS of Assoaation.11 was fegistered as a tharity on 11 July 1995 an(i its Chanty registrat￿ number is 1047868. ectiv• The objects of Winchesler Vineyard Christian FdltrKhip. a5 lawj dMI li the IlwnoTandurn ofAss￿l#tJ￿ are.. The furtheran￿ of relbjious or secular put4ic edU￿"C the advancement of the Chislian faith I￿￿1ng missionary acbvtbes ￿ the United Pfjngdcrfn and overseas aThJ also incljding i￿[ not lunrted lo the ￿anbr￿j of new thurc**s and tygan1satv￿S of corwJregations the reliefdihe pcw and neety the relief of the and el such other charitable objects and for the benefil of 5uth otFw d￿ritable t￿lieS In￿"tUl10nS as the Tnjslees shall in their absdule disc￿￿On see fft A¢bwties The charity'5 main focus is pr(￿tr"ng spiitual WKI c*oract¥ gTtyvlh. aThJ he￿ir￿￿ those i) need regardless of faith or background. We airn lo make a tangible and F¢)siti￿ difference in the communth'es which we live and work in, as well as partnerir¥J and supports.ng those who are dung similar lurther ar￿d. The charivs services and premL8es are availat4e lo the general putAic. The dwrity trustees have cw)l*d with Ih&r duty lo have due regard lo the guidance on publK beneffit wblished by Ihe tharty cornmissM in exeragng Ih•r duties. Our charitable puwe5 are for the benefi( and a￿ deubed in deta'l belw. To devel)p and run worship ServI￿S and asscoaled minLStn"e5. w￿dIng overyghl and support for vdunleers, develcping ourses and other events that encwrage ¥4ritual growth. WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2022 Icontinued) Activlties continued To support and trin le*rs, coathiThJ ar¥J trwirq Ihrough Ihe Leadership Cornmurmty wilh a parbular emphasis on identsty.ng aTrJ trainirMJ new leadvs. To grcpAt and mulb'ply Sm￿1 groups eThJage With lh￿"r h)(xl crnnibes in a po$￿Ve way and en￿Urage the deveiopment of new groups in new locatic￿s. To m and operate a ￿rth buikling in Winthe5ter ￿duding ￿￿ting [L￿rn$ frA the laclity of ministy and the use ol hxal community groups. To pubfish inftymation in wnl and onlir* 0)mmuni￿ vahjes aTrJ acti￿ties fci the benefit of thurch members the wider comrnunily. To raise fvnds by ojmmitted giving. t¢quests and gifts of m(Yw LY otrer gwds and proth. To appty any assets so ctjlaned io defrwg Ihe *ukn"ng exFenses of Y￿nChester Vineyard Christian Fellowship and lo lund athwties that further the objects ol Winchester Vinewd Chrisb'an Feflmhw. To receive and admirisler any luThts. thjnab'ons. Wuests. g(¥)ds cff olher gfft& nrm or wi fuiure, lor tharitab￿ purposes connecied ￿￿th. LY ca￿1ated io furlher. ts oLyds ol Windwter Vineyard Chiisban Fe1k1￿hip. To assist or benefft Ih05e ¥1 need by Vdy of grants, loans, fcKxl, childrens Cblhing and equipment andlor other appropriate means. To make grants to any chanty. or Charits￿e fvnd N dwtsL4e N￿blUb.¢￿ e￿$ting w hereats establtshed whth. in the opinion of the Trustees, direclly ￿ indiredly benefits person5 in rwj. Review of activities Like rnany churches, Winthster Vineyard Churth w45 M a reLwikling phase at the beginnry of 2022. hawng restarted in*8rson seNces in September 2021 after the di$TupIJ'LM ol Co￿19. Tr pastoral emthasis locused mainty on spiribjal renewal. A significant number of new pecplejiined Ihe thurch. and by the end ol the year, the avera9e Sunday attendan￿ had cfimbed lo around 140 adults. A deliterale deosIt￿ was malle not lo broadcast a Ipie stream ol seNces, bul instead to continue filming talks and uploading Ihern lo YOUTU￿ after eath service to enable pwle lo catch up. Trre We￿ many guests alleThJed the Chnstrnas Carol se￿￿. Sorne Life Groups remwne¢ n*eting ￿￿'ne th'le other reeslablished In-per￿ meelsngs lo help build connection and ￿MMunity. Regular prayer gathering5 continued in a mix d in Ferw and orth'￿. Streams of HLY ICwnselk"ng aThJ Healirgl ap￿intMentS conts.nued ￿th ￿line and in.per50n. Children's & Yrth ministy ¢Mlinued to grow slthlity Ihwh Sunday Tr￿mIng groups and some Fnday evening groups for youlh. In Juty. 30 teenager5 and several18ader5 alteThJed DTearning the ImFossth YtyJth C￿p at Stafford Show Gi¢JJnd. WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2022 (continued) Review of artivities ontinu•d Com assion Our Compassion projects c￿linUe lo seek lo seNe the pracb'cal needs ofwr local wnmunty through the prowgon of a clolhes and baby equipment bank, f￿dhUb, fresh Icrfjd redIstribut￿)n and st￿1 teams. We ￿ abo wthing towards launching a youth bus project using a Converted double der*er tvJs that ads as a ThKtsle Y￿ wlre to suptKrt Jrjung peorAe'5 rnentsl heallh arhg welbelng. The SlorelTouse ccrtinued lo ￿VIde Children's Cblhes and Baby EqUitrfn￿I fLY those n genuine need, parfr'¢ulaty lo Ukrainian refugees and increasingly to ffKJre people are in ￿rk. Ixrt struggling to make ends meet due io rising We atso host seasonal events such as a Unrfonn Fair, Christinas Toy Fair Cth'slmas Hampers. The church works ￿ parts￿rship with Winthesler 88si¢s Bank as a kKal di￿ritn￿lOn hl￿ for foc•J. and also to swjpty adutt cbthes to those in need. In add1th￿. we receive surFlus svpermarkel PTryJuce partfW5hips I￿th FaTeShare and Neighbourty vthith we redtslriW lo local families, hostels and a *￿en,5 Tefvrye. Street Teams cor¢linue to ￿Me￿$S reguwy in Ihe Cty Centre, wNth'ng support and enwjragemenl as well as fwd, chJlhiThJ & sleepiThJ bags. During 2022, Ihe churth embarked (m a woject to seek externd fvTrJiTr3 flY￿rrent & fiJture compasyrm projects as well as some core passi￿ costs. W￿tt¢￿ George Ccffisults"rKJ Lld were app)inled to ￿p idenbfy fundiThJ sources and aJvi5e on the applicalion process. As a re5uII of this ￿￿k, over £11X was WNed in 2022 to help the running o)51s of r￿mpass￿)n. and enatle expansion of the proiecL Compassion statistics Clothe5 and equiupmenl Emergency l￿d parcels vh3 WBB Fresh fol￿ Tedistribjts'on Uniform Toy fair Hampers 2021 230 adulls. 279 chihjren 27 par￿ls- 69 peoFde 783 pe(pk (plu5 kKJsld51 34 children 145 children 115 hampers 2022 372 adults, 447 chikjren 61 parcels-175 peop 975 peO￿e IFqus ￿)$1￿51 71 children 143 thikjren 115 hamFers Global Partners The church conb.nues to SUPFth several partnerships abroad ￿lch indude sp)nsoring ￿d5 Orphan5 through Karis ￿dS ministry in Uganda. encouraging pea￿ initiab'ves in the th'ddk East. OkrtTeach to street thikI￿n in Brazil. Typcaily, these yojects are supported both by a combinab'on of t*)Ih the cl￿rCh and indr¥hlual dOnal￿)n$. Volunteer Hours Most of the churches actrwtres and propcts not run without the Y¢￿nteer h￿1$ wt in by m•ry Feople. It is estimated that members of the church and c(xnmunity give around 15.OC¥J IK)UTS Fer year. WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2022 (continued) Review of activities continued Membership The church does nol have a fomial nwtwship iwtcMsiders Ihose as t￿Ctional men*Jers who.'- Attend Sunday SeNces Attend a life group n a seNing team Regularfy give finanoal Invite olher5 to be involved tyJnd 250 aduits are tagged on the database as I￿rent and active memters with GDPR (£￿sent re￿ed. Winchester Vineyard Christian Felhjwship is register￿ offK¢ of the lnfLYmat￿￿ Ccffjrrlssioner. Infofftalion St￿e￿ on the mbership database is only used for purposes assocaaled w*ilh d)taning the objeds of W'n¢hesler Vineyard chnsts.an Fellowship, as detailed above. FUU delaiL% of Winchester Vineyard Christsn Felloth'p dats kvoled￿ O¢cy are avadable from the Office Manager. Flnanclal Revlew Givin The p￿￿1paI income source for Im￿CheSter Vr¢eyth Christian F￿￿￿hIp is thr(wh personal d￿atIonS. In addthon, the ¢hur¢h is able to clairn gift aid for gNers pay lax. Ct£ag'Malty, add1￿.¢￿al gffts are invited for st*afic capilal expendrture. Outside of ￿gUlar giving, people give an en￿￿￿5 arn￿nt of b'rrE. energy and re5wrce5 to ￿nefit the local communty - clothes, food bags, street paslors, n￿hl-shelter and furthef ar￿Id. For example. a numter of Feople gNe direct lo Karis Kids ￿nefiting (Aphaned thildren and ￿lIdIng new faM￿leS in Uganda. In December 2022. a 5snfficant grfl was 9ven enabling the wwtha5e ofa carpet in the mau) auditorium. ReseThe5 The reseNes policy is lo mainlain a (￿rreftt rn1￿) g￿ler Ihan ￿ equal to 1.5. This was achieved in 2022. Net Incwfr and Savin Total inccffie in the year ol £57S.40612021.' £500.945 as restsledl and expenoilure of £543,n512021.. £478,498 a5 restaledl iesulied in a Sufplus for Ihe year of £31.67112021. £22.447 as reslaledl. Fund al 31 December 2022 were £926,01612021.. £894,345 as resLqtedl. with £43,63412021: £35,396 as reslated) ￿ta￿.￿ to reslncted funds. General fvnds at 31 D￿ernber 2022 sloTrJ al £186,55212021.. £153,687). During 2019 a PWOFtty ￿lIa1 tund ¥rdS estsblished. repreSent￿g the value of free￿Id property less associated t¥Jrrowros. The balance on l￿d al 31 D￿erter 2022 is £695,83012021. £705,2621. Bank balances al the year end increased to £169.64212021.' £149.7711. Staff Pension The autTrenrc4ry￿I staging I￿k ￿a¢e in August 2016 and is prryJre55iry SatisfaC￿ty. Future Plans During 2022. a 8uifdiThJ Fabric Replacernenl and u￿rade sChed￿e was eStsb￿she￿. This identifies future buflding work that needs b be done and allows the Trustees to rnake plans acL)ydingty. The most matenal item ￿ the Ivsl is the likely requirement lo replace Ihe Sanctuary Roof al some lime before 2030. WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2022 Icontinuedl Structure G0Veman￿ and Ma The constrtulion. organisab'ona slruclure. objects and melhods by they are attained are as Lg'd down in the MemraThlum of Assoualion, whi¢h is Winthesier Vineyard Christian Fello￿hIp tharitys govemirKJ dc¢umenl. Trustees are inviled lojcin the Board by the Chairnan. after cCffisuttats.￿ wlh exw trustee5. Trustees ordI￿ri￿ Serve for a lem of three years aTrd, unless they dedare Othe￿iSe. shall be avalabie for ie-e1ec1K￿. Trustees and members ￿ management teams are encouraged lo klenlfy opportunities lo wnprove th￿r understanding of Charity Govemance. Expenses a$￿ialed wilh govemance Irinw we met ￿￿thester Vmeyard Christrdn Fe1￿hiP fuThJs. The Iwslees actNely seek lo rn￿gate ￿ cperati(¥wl risks assooated the rrAJt¥ie managenwl of IhFnthesler Vineyord Christian Fdbw5hip's aflair5 through the uealK)n of a risk management kKdKy and the mainterran￿ of a fisk register. ￿rsight for Ihe cre3bon and maintenance ol a risk regisler, thild protect￿, vulner3ble adult wolectKn, data wolects.on and all rdaled management policy is a cdlective re5ponsiblrty ol Ihe truslees. The C￿d￿abng trustee is Rojer Tetstall. The tsu51ees have eslablished a numter of tearns wth re5p)ngbdty kn overseeir¥J Vanous aspects of t1￿ charills affairs and for the attainrnenl ol rt's objects. At least one Injslee is wnled lo eath team. aTrJ ￿ re5wgtrAe for re￿rblYj any relevant ff swJnfficanl devdopments to the Bctwd. Team The Pastoral stsff team comwi5ed'. Nigel and Jo Hemming (seni￿ Pastors) SleF*en Mat*n (Assislanl Pastor.. CompassKm aimj C¥waknsl Pajl Philkps I￿￿slan1 Past￿. MisyL￿. Prayerand TrdiThng) Louise Martin (Kid5 Chvrth Manager) Chns Benfield stepped down fr¢￿ hi5 rc4e a5 Pa51oral A55i5tant (Youth and Media) in September 2022. Katie Phillps jcined Ihe Paslcial team to oversee Youth 41 a vcAuntsry capauty. The Oper3I'ons le￿ comprised.. Stephen Martin (Operations Manager) Jison Haruey (Cateiry A(kninl Samuel Richar¢J5 IBo(*keetw} Charfes Green (Maintenance Manager) 8en Hibbert Hingston siepped down f￿ his rok as Scoal Media and c￿M$ H￿stant in Septernbef 2022 Joy Mistry (Pastoral PA an¢J Admin) joined the cperations team in March 2022. The Compassion team cw*l." Stephen Martin ISIoTehouse Manager) Julie Iles {Sloreh)use Projecl Lead¥l The slaff learn wefe supported by a sm￿1 group of Imainty vokHtsryl Overseers. and a laryw Leadership Cornnwnity lover 50 vdunleer ￿aders) who n*t from ime to time duriro the year. WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2022 (continued) Slatement of res sibilitles of the members of the commlttee The trustees, are also the dIr￿1(￿S of Winthesler Vineyard ChrBtian Fdhywship Icy the wrpose of ¢Nnpany taw. are responsible Ic* p￿paring the Tnjslees, Rewt and the accounts in accordance wth aprA¢cab￿ and Uiutejj King&)m Accc¥Jnling Standards (United lthngdom Gwefalty Accepted Accwnb'ng PTaL*rel. CrAnpany law the Iruslees lo p￿pare attwnls for eac* fin￿Cial JEar whth gr¥e a true and fair view of the slate of attairs of the charity and ol the incoming re50urce5 and appkalion of reS￿￿eS. ind￿11ng the Income aThJ expenditure, of the charitsble c¢mpany lor that year. In preparing these attounts, the trustees are lo". seknl sutsbk a¢¢wnbng and Ihen appty them CLmSiStenty: obseNe the melhods and prirrirAes li Ihe Chailbes SORP.. make judgements and e5D'mates Ihal are reascThble and kxudent arvj state whelher aPpd￿alle aCc￿￿'T¥j standard5 have teen fc4yAed. sutp¢t to any material departures disdosed and explained in Ihe finanoal slalements,. and prepare the accounts on Ihe g￿n9 C(￿￿rn bags unless it 15 inwwBte to presume that the charity VAI continue in operati￿. The tnjslees are responsible lor kewng adequate a¢¢ounling re¢ords that dtsdose wlh reasonable accuracy al any lime the finan¢kql F*)sition ol the chanty and enabk them lo ensure that the accounts cornpty wilh Ihe Companies Aci 2006. They are also respon%ble for safegua¥ding the assels of Ihe charity and hen￿ for tskn'ng reasonabk steps for the weventK>n and del*v￿ of fraud and other I￿es￿la￿ties. Approved by the tNslees on and signed on their behalf by G Matthews WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP YEAR ENDEO 31 DECEMBER 2022 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES l report lo the charity trustees on my examina￿ of the ac<￿jnts of Ihe company the year 31 Oe¢ember 2022, vknich we sel oul on page5 9 to 23. Res onsibilities and basis of re the charitys tru51ees la￿1 a150 rt5 directcys lor Ihe purrN)ses of ¢xJmpany lawl you are reyn5ible for the preparation of the a¢counls in a¢¢ordance VAth Ihe requirements of the c￿npanIeS Acl 2006 Ilhe"2CK)6 Acri. HaTAn9 satisfied myseN tral the attthjnls of the company are not required lo be audiied under Part 16 of the 2C(>6 Act and are digible independenl exarninat￿n, I report in resped of my examinaticffl of ywr chanws aCc￿nts as carTied ¢xrt under secb'on 145 of the Charits'es Act 2011 (the .2011 ACYI. In carwThJ out rny exarTMn8th)n I have folhjwed the Diredions given by Ike Charty Ciynmis5ion under section 14515llbl of the 2011 Acl. Ind endent examiners re ort Since the company's gTOSS income exceeded £2￿,c￿￿ yrAr examiner must be a member of a b￿ listed in seth.on 145 ol the 2011 Acl. I ccmfirrn that l am qualifEd lo vndertake the ex3rTmnatK￿ because l am a member of the Inststute of Charlered Accountants in EThJland and Wales. which is one ofthe Iisled toj￿. I have Completed my exaninabon. I confirm Ihal rA) matters have o)me lo my attent*)n in CCI￿ectiOn ¥￿th the examination gving me ¢guse lo bek'eve". 111 accounting records were Tr)1 kept in TesF*d of Ihe C￿P￿Y as required by 386 of the 2006 Act. 121 the accounts do not a￿r￿d with Ihose accwnb'ng records,. or 131 the accounis do not ¢ompty y￿h the acCc￿nI1ng wuirements of Sectil￿ 396 of the 2OJ6 Act other Ihan ary reqUire￿nI Ihal It* a(￿Unts give a 'tNe and fairf vi•v whith is not a matter conSide￿d as part of an independent examinab'on., 141 Ihe accounts have not teen prepared in aC0)rdan￿ methods and princip￿e5 ol the Stalernenl of Recommw)ded practi l¢y accounting and re￿￿"ng by charib.es appI￿￿e to dwribes preparing Ihwr accounts in accordance wrth the Financial Repjrlng Standard appkcable in the UK ￿ Republic of Ire￿￿ {FRS 1021. I have no concerns and have come across no oiher matters in conneclion with the eXa￿￿nal￿￿ to whith altenlDn should be drawn in this report in order lo enable a proper undersianding ol the a¢ctyJnls lo be reached. C J Goodhead FCA KnI￿t Gjodhead Limited, 7 BwrneryNJth Ro>J, Chandlerfs Ffyd, Eastwh, Hampth're S053 3DA WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP STATEMENT OF FINANCIAL ACTMTIES FOR THE YEAR ENDED 31 DECEMBER 2022 (Including Income and Expenditure Account) Unrestricted Restricted funds {a5 reststedl 2021 2022 INCOME Voluntary income Charrtable actibities 362,100 29.209 144.642 506.742 472,832 27.641 38.449 67,658 Inve51menl ir￿orne 1.1)06 1,006 472 TOTAL INCOME 392.315 183,091 575,406 5CK),945 EXPENDITURE Chantabk actiwties 3S].925 192,810 543.735 478,498 TOTAL EXPENDITURE 350.925 192,810 543,735 478,498 NET INCOMEIIEXPENDITUREI FOR YEAR 41.390 19,7191 31,671 22,447 TRANSFERS BEfwEEN FUNDS 13 117.95n 17.957 NET INCOME FOR YEAR 23.433 8,238 31,671 22,447 FUND BALANCES AT 310ECEMBER 2021 858,949 35.3 894.345 B71,898 FUND BALANCES AT 31 DECEMBER 2022 882,381 43.635 926,016 894,345 This slalemenl ol finanaal aciMbe5 i￿*JdeS all 9ain5 and h)sses reujgnised in the y￿. l inc￿ning ￿x)UrCeS and resoufces experKled derive fr￿n (xmtinuing WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP Company number: 03Q73426 BALANCE SHEET AS AT 31 DECEMBER 2022 ias resmeai 2021 Note 2022 FIXED ASSETS Tangible assets 1.456.443 1.481,22S CURRENT ASSETS St￿k 16.515 11.941 169,642 198.098 17,804 9.874 149,771 177.449 Oeblors Cash al bank and in hand 10 CREDITORS.. arno￿ts I￿1*79 due within year 11 141.3171 {45,fy47) NET CURRENT ASSETS 156.781 132,402 TOTIQ ASSETS LESS CURRENT LIABILITIES 1.613.224 1,613.627 CREDITORS.. aM￿nIS falling due after more than one year 12 (687,208} 1719.2821 NET ASSETS 926.016 894.345 FUNDS Reslricled funds Unrestn'cted fijnds 13 14 43,635 882.381 35,396 858,949 TOTAL FUNDS 926,016 894.345 The company is enlitled lo the exernptK￿ frcrfn Ihe audit requirement c￿lained in section 477 of Ihe Ccfflpanies Act 2006. for Ihe year ended 31 Decemter 2022. No memter of the ojmpany has deF*)Srted a nots"￿. pursuant lo secty)n 476, requiring an audit ol ihese accounts. The directc(5 ac￿n0￿edge ther reSI￿￿1b11thes fv ensuriTrJ that Ihe company keep5 account￿g recryds which cornply with section 386 of the Act and lor preparing accounts. which give a true and fair ol Ihe stale ol affairs ol the cornpany as at the end of Ihe financial year and of ils incoming ￿$our￿ and applrab.on of resources. induding ts income and exFendilure, for the finanoal year in accordance wilh the requirements of seclions 394 and 395 and which othtywse compty wth Ihe requirements of Ihe Companies Act 2006 relating lo ac￿￿￿ts, so fw a5 a￿1￿cable lo the oryany. These finanual Statem￿1$ have been wepared in a¢￿dan￿ with Ihe rK0¥￿￿)n$ applicable lo Comp￿leS suty'ect to the small Companies ￿gThe w7thin Part 15 of the Cwpan*s Ad 2r￿. Approved by the Iwstees L and signed on their behaf by G Matlhews 13h GfÈ 23 10 WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP (Company limited by guarantee and not having a share capitsl) CASHFLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2022 2022 2021 NET CASH FLOW PROVIDED BY OPERATING ACTMTIES 37,759 CASH FLOWS FROM INVESTING ACTWITIES Interest receNed 1,CQ6 472 CASH FLOWS FROM FINANCING ACTIVITIES Fixed asset additions Prixeeds trcm fixed assei di¥*)sal Interest paid {26.$821 490 135,29gi {15.1871 131.9791 NET CASH FLOW FOR THE YEAR 19,871 18.9351 NOTES TO THE CASHFLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2022 2022 2021 1 NET CASH FLOW FCII THE YEAR Change in cash and cash equiva*nts in the year 19,871 18.9351 Cash and cash equNalenl al stsrt of the >*ar 149,771 158.7( Cash aThJ cash equivalents al the eThJ of the year 169,642 149,771 2022 2021 2 NET CASH FLOW PROVIDED BY OPERATING ACTIVITIES Nel movement in funds ￿ the year Interest re￿iVed Inleresl paid DeK¥e￿a￿.C Decreasellincrea5el in debt￿5 In￿asel{deCrea5el in uedil( Movernent in stock 31,671 11.006} 35,299 50,874 12,0671 {35,8041 1,289 22,447 14721 31,979 51.060 450 149,9011 117.8041 Net cash fl¢JW from operatins actiwi*s 80,256 37.759 11 WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP (Company limrted by guarantee and not hamng a share capital) NOTES TO THE CASHFLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2022 {continued 3 ANALYSIS OF CASH AND CASH EQUIVALENTS 2022 2021 Cash al ba￿ ané in hand 169.642 149,771 4 ANALYSIS OF CHUGE IN NET OEBT At1 January 2022 A131 Decernber 2022 Cash fl¢)ws Cash al bank and in hand 149.771 19,871 12.6471 32,074 169,642 131,9801 1687,2081 Debt due within year Debt due after one year I￿.333) 1719.2821 1598,8441 49,298 1549,5461 12 WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022 ACCOUNTING POLICIES al A¢￿untsng (￿nVen￿n The financial slalements have teen wepared in aCCOTdance ￿￿th Attwnts'ng and Reporting by Charib'e5'. Statement of Recomrnended Pradi￿ applicat4e lo charibe5 preparing Iheir a¢¢ounts in ac&*dafflce wth the Financial Repryb"ng Stsndard applicaNe in the UK and Rewblic of Ireland IFRS 1021 {effective 1 January 20151- (Chariks SORP IFRS 10211, the Financial ReFth'ng Standard aFplTht4e in ￿ UK aThJ RepU￿￿'C of Ireland IFRS 1021 and the Companies A¢t 2CIJ6. The charity rreets the defilmts￿ of a wt4ic benefft entity under FRS 102. Assets aThJ ￿￿'ll￿S a￿ ￿lts'allY recTrJnised al historical cost or trawli)n value unless olhrne slated in the rdevanl at￿n1￿j pdicy n(rte. The a¢¢ounts have been wepared on the gyng ccmxem basL8. There are no malenal u￿taIntieS about the charivs ability to conb'nue. bl Fund a¢¢ountiNJ unrestrict￿ luThJs are f￿d5 ts1 aVaiL4￿￿ ts use at the d1xreti¢￿ of trustees in futhrance ol the general objectNes of the charty. Reslricied fijnds are fijnds are lo t* used m a(>)Jrdance wlh SFecific restrith¢Ms imposed by doncts or which have been raised by the olarity fLV Part￿Ular purp)ses. The aim and use of eath re5kncted fvnd 15 Set in ts Th)tes to the fwon(J'al $latements. cl Income l income is induded in the Stalernenl of Finanaal *then the d￿rity is legalty enlilled lo Ihe inccffle and the amount can be quantified with reawabk accuracy. The fc4hing SFedic Ohies ate appli￿ io partthlar caiewnes ol income.. • Imiestmenl incone is inchjded vthen receivable. • Charitst4e aclmties incorne is aCC￿Jn￿j tswhen ea￿￿. dl Expendiiure Ail expenditure is accthjnied for an acuuaL8 togs aThl has been dassified under headings that a93regale all costs reLiled to the category. Expenditwe ￿ not nelted df against related inojme is ¥howff incljsve of VAT which canTh)I be reclaimed. charitab￿ expendilure ¢))rnprises those Costs in¢uTheé by Ihe tharity in the delNery ol ils activities and services lor ils benefiaaries. 11 indudes both costs that can be a11c￿ted ¢thTedty lo suth xb'vib'es and t￿)Se costs of an indirect nature necessary to StsPFX)rt them. All ¢osls are allocated betr￿en the expenditure calegones of tle Statement of Finaniial Acbwbes on a basis designed to ￿flect the use of the resour￿. Costs relatiivj lo a pth'cular aCt￿lty are Jbcated direcdy. 13 WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022 (continued) ACCOUNTING POLICIES lo￿tinued) el Tangble fixed assets and de&￿eciatiOn Fixed assets are capitalised for ongoiThJ use wilhin the thanty. kne the indmdual cost of the ￿et exceeds £2LK). DepreaalKJn is provRled C￿ al olher tsnglb￿ fixed assets al rates cal￿[aled lo tmite off the oxt a straighl line basLS over th￿r eypecteit useful eConLVn￿ Ir¥es as follow%" Land and buildings Fixtures and fitbng5 Motor vehicles Computer equipment 2% straKJhl lir 20% strawJhl Ime 25% strasghl Ine 33% straight I￿e fj Stocks Stocks held al the year end for disiribjbon are ststed al fair vaue, i.e. an ap1x0￿rnation lo Ihwr shop ¢ost or a dis￿nted amount where apprcynate (for exarnFle. seccThl hand rternsl. LEGAL STATUS The chaty is a company linled by guarantee and has no share caprtal. The dwritable D)mpany was incorpor8ted on 28 June 1995 in England and was registered 11 Juty 1995 the Chanty C(xThnkssth in England and Wales. The charty is a public benefit enlty. The registsreii office of the charitatle ￿rnpanY is UrMI A. B¥ End lThJustrial Estste, Bar End Road. Winchester. Hampshire. S023 9NP. 14 WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022 (continued) (as resLited) Total 2011 VOLUNTARY INCCIIE Unrestricted fund5 Restricted lunds Total 2022 Gift aid donation5 Gift aid recoverable Donated slock5- Crynpasgc Other ¢J)nations 2￿),636 52.070 41,045 13.002 56,902 33.693 301,681 65,072 56,902 83.087 287,304 65.598 59.276 60,654 49,394 362,1LKJ 144,642 S)6,742 472,832 CHARITABLE ACTIVITIES INCOME Un￿Stricted funds Restricted funds Total 2022 Total 2021 Premises Hire and Sundry in(>)rne Sell-funded acli¥ilies incc Inco￿ Vineyard UK & Churthes TLyJellw 13,790 15,419 15.135 28,925 15,419 23,314 10.570 4.071 13,000 23.314 29,3)9 38.449 67,658 27,641 la$ restated) Total 2021 EXPENDITURE Unrestricted funds Restficted fund¥ Total 2022 Staff costs Church wnning and martenance P051age, stationery and office Travel and hospitslity y￿th C￿.1d1en Books and CD purthases Conferen￿$ and seminars Sundries DepreoatK Mortgage interest Bank chafges and interest Missk)ns and donalicffl5 Independent examiners fees O￿allonS in kn'nd- Compassi¢ Oisposal of ffixed assets 189,754 31,0% 6.291 14.478 189.754 70,445 9,940 30.345 193.216 46,710 11.400 11,566 3,e*87 423 2,299 253 51,C60 31,979 133 39,349 3.649 15.867 J9 605 3.157 3.965 914 6.906 13,0841 50,891 35,299 147 3,749 (7.0491 50,891 35.299 147 23.493 2,293 68,027 91,520 2,293 58,191 174 82,007 58.191 41.472 174 TOTAL EXPENDITURE 1.925 192.810 543,735 478,498 Included within exFenditUTe is £2.29312021.. £2.2931 payable to the ThJeFendenl examiiers for Carr￿ng out the independent examinats'on. 15 WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022 (continued) ANALYSIS OF GRANTS Missicffjs and Donal'ons Unrestri¢ted funds Restricted fvnds Total 2022 Total 2021 Uganda Mission Association ol Vineydrd Churthes 8razil Project Sireel Pasi Outreach lo Mu￿1m5 Hardship Stel￿nt4)Sch Vineyafd, ScArth Alrta Bosnia Pfqecl Open Do￿S Other donalb)ns under £1,000 ea¢h 14.403 14,403 16,200 17,￿11 1,800 21,496 3.914 1,200 3.042 3.000 6,883 14,359 16.2LKI 17.614 1.800 19.339 16.2Crf) 17.901 21,496 3.914 1,2C 3.042 1.200 3,130 3.000 4.9￿1 7,877 Y2,893 66,946 89.839 82,C¥J7 STAFF COSTS 2022 2021 Wages and salanes s￿la1 seoJrity Pension 171,532 7,056 11,166 189,754 175,310 7,087 10,819 193,216 N4) empbyee received emohJwts grealw ¢Kin £60,(IyJ in the oJwl year. Key rnanagement were paij a total Of£116.1￿ pay** lo three12021: fwl emthees12021.' £125.4081. The average n￿ber of empbyees duiKU the finaThial year were.. 2022 Number 2021 Num Pastoral Administrati 12 13 16 WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022 (continued) TANGIBLE FIXED ASSETS Fre¢hold Fixlures, fmings prow & equiwnent Molor vehicles Total COST Al beginrnng of FericJe Eoktion and k)neliness, and prO￿dIng a base lor rnental he and wellbwng ¢wr5es. Solent Wineyard Solenl Vineyard is a ne* church ￿ant vthich lalmched in Sep 2021. Sdenl n￿mierS. ￿n1n1x￿.0nS are restricted lor use in Ih&r church pl￿1. Winchester Vineyard is hc4dwry the luiKI until grrJw lanp enou￿ lo fom a separate charty. 19 WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022 (continued) 14 UNRESTRICTED FUNOS Transfers between fund$ Al beginning of period Inc(vne Expenditwe At end of peri¢)d Designated funds Propety capitd fund 705,262 705.262 153,687 858,949 74.158 74.158 276,767 350.925 64,726 64,726 82,683 17,957 695,830 695,830 186,552 882,381 Gener* lunds Totsl unrestricted knds 392.315 392.315 Childrèn and Youth Church funds for the operation m￿agernent of the churdl's d)i&lren and ywth xtivrfies alhxaled by the Trustees, carrie lorwaid lo the next financrdl year. Property capttal lund The prcferty cap'tal fund represents the nel bwA( vakje of Propety le55 the vaue ot mc¥lgage5 Secured against the prcperty. 15 ANALYSIS OF NET ASSETS BY FUND Restricted funds Unrestricted funds 2022 Total At 31 December 2022 Tangible assels Current assets CurMI liabilities L￿g lemi liabilitie5 1.456.443 154,464 141.3171 1687,208 882.382 1,456,H3 198.098 141,3171 {687,2081 928,016 43.635 43,635 (as restated) las restated) las restated) Restricted Unrestri¢t¢d 2021 funds funds Total Ai 31 December 2021 Tangible assets Current assets Currenl liats'litres Long lem liabililes 1,481,225 142.053 145,0471 1719,2821 858,949 1,481,225 177,449 145,0471 1719,2821 894,345 17,592 17,592 WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022 (continued) 16 RELATED PARTY TFIANSACTICIYS DurirrfJ the year. N HernnirvJ . trustee. ¥rdS ￿ld a total of£45.5Y212021. £45,327) Tole a5 Pastor. rirrfJ the year, J ￿￿￿¥￿9, wrfe of N H￿Mir9, vas wd a tola 01 £23.26912021: £24.1741 her role as Pastor. DuriTrJ the year, trustees weo exreises totalrKJ £3.34612021: 2 tntste￿ £2.2191 aThl related paities We￿ paid expenses lolalling £49312021.. 1 r*ied party £1631 17 RESTATEMENT OF COMPARATNES The level of dcnabons in kind given wt through ojr Ccmpasgcm project Ick)Ihe5, loy5, baby ¢are equipment. elcl has tecome significant and is induded in our accwnls fLY the first ts"n*_ In accNdance writh the Charities SORP the donated goods. both in and ￿1. as wdl as the stock hekl al Ihe year end. are all ie11ected In the 2022 accounts al fail value. The Trustees have restated the openiThJ ￿SeNeS lo show the IkJnali)ns in ￿'nd and the ckjyng stock posit•)n ccojring in the preV￿￿S year. as required to give a reasonab￿ c(YnparalNe ￿Sthn. Th"s adjustrnenl Tesuts in inryea5ing in¢ome by £59,276, expenditure by £41.472 and closng stcKk of E17.804 in the 2021 accounts. The fKJure shryMI in note 13 as"Al begining of ￿eri￿. inchjdes this adjuslmenl lor Ccfflpassion . 21 WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022 (continued) 18 PRIOR YEAR STATEMENT OF FINANCIPL ACTNITIES FOR THE YEAR ENDED 310ECEMBER 2021 (INCLUDING INCOME AND EXPENDITURE ACCOUNT) las re$tat¢d} Totsl 2021 Unrestrlcted funds Restricted fund5 Note INCIJME Vc4untsry Ino)me Charilable a¢1]￿be$ 346.768 66,788 472,832 27.641 27,641 knveslment ￿Corne 472 472 TOTAL INCOhlE 374.881 66.788 500,945 EXPENDITURE Chantable activilies 67,942 478,498 TOTAL EXPENDITURE 369.084 67,942 478,496 NET INCOMEIIEXPENDITUREI FOR YEAR 5,797 11.1541 22,447 TrANSFERS BETWEEN FUNDS 13.8321 3,832 NET EXPENDITURE FOR YEAR 1,965 2,678 22,447 FUND BALANCES AT 31 DECEMBER 2020 856.984 14.914 871,898 FUND BALANCES AT 31 DECEMBER 2021 858,949 17,592 894,345 This statement of financil actMlie5 indudes al wns and losses rwnised in the year. l incorning resources and res0w￿S eXP￿ed derive from (xffiliiuing acb¥ibes. WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022 (continued) 19 PRIOR YEAR FUNDS NOTES RESTRICTED FUNDS 2021 (as restated) Transfers between funds At beginning of period Expendiiur• At end of period Building fijnd i&sion fund 111,6411 15,228 4.158 3.191 3.3 4,175 40.523 156,4191 152) 148.8281 3,490 3,819 19.177 6,091 Streams ol Hope Cornpass¥Jn Hardship fund Vineyard Churche5 Youth Bu5 Solenl Vineyard 64.615 1,671 245 6.057 877 {4,1151 1.942 877 14.914 126,C64 1109.4141 3,832 35,396 UNRESTRICTED FUNDS 2021 Transfers between lunds Al iwinning of period Income Expenditure Ai end of ￿rIOd Deslgnated fvnds Children and Youth Property capital fund 353 714.578 714,931 142.053 856,984 (4,4301 170.8381 175,2681 1293.8161 1369.0841 3.711 61,522 65,233 169,0651 13,832) 705.262 705,262 153.687 858,949 366 374.515 374.881 General luThYs Totsl unrestricted fvnds