WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP
(REGISTERED NUMBER .' 03073426)
REPORT AND UNAUDITED ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2023

WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP
(Company limited by guarantee and not having a share capital)
INDEX
Page
Legal and administrative information
Trustees annual report
Independent examinels report
Statement of Financial Activities
10
Balan￿ sheet
Cash flow statement
12
Notes to the accounts
14

WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP
(Company limited by guarantee and not having a share capital)
LEGAL AND ADMINISTRATIVE INFORMATION
Trustee5
Nigel Hemming
Nigel Jameson
Graham Matthew {Chairp8rson)
Matthew Parker
Roger Tetstall
Ruth Christy
Simon Snowball (TreaSu￿r) (Appointed 2 May 2023)
(Resigned 11 October 2023)
Charlty number
1047868
Company numbgr
03073426
Reglslered office
Unit A Bar End Industrial Estate
Bar End Road
Winchester
S023 9NP
Independent oxaminer8
Knight Goodhead Limited
7 Bournemouth Road
Chandlerfs Ford
Eastleigh
Hampshire
S053 3DA
Bankern
Bank of Scotland
33 Old Broad Street
London

WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP
(Company limited by guarantee and not having a share capital)
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023
The trustees, who are also the directors for the purposes ofcompany law, present their report and the accounts for the year ended 31
December 2023.
Director8
The directors who served dunng the period V￿re..
Nigel Hemming
Nigel Jameson
Graham Matthews
Matthew Parker
Roger Tetstall
Ruth Christy
Simon Snowball
(Chairperson)
{Resigned 11 October 2023)
(Appointed 2 May 20231
al status
Winchester Vineyard Christian Fellowship was incorporated on 28 June 1995 and is constituted under its Memorandum and Articles
of Association. It was registered as a charity on 11 July1995 and its Charity registration number is 1047868,
Ob
ective
The objects of Winchester Vineyard Christian Fell0v￿hIp, as laid down in the Memorandum of Association are,.
The furtherance of religious or secular public education.
the advancement of th8 Christ18n faith including missionary activities in the United Kingdom and overseas and also including but
not limited to the planting of new churches and organisations of congregations,,
the relief of the poor and needy.,
the relief of the sick and elderly,.
such other charitable objects and for the benefrt of such other charitable bodies and institutions as the Trustees shall in their
absolute discretion see fit.,
To provide ministry to Ihe homeless in Southampton and elsewhere by the provision of food, clothing and counselling.
Activities
The charity's main focus is promoting spiritual and emotional character growth, and helping those in need regardless of faith or
background. We aim to make a tangib18 and positive difference in the communities which we live and work in, as well as partnering
with and supporting those who are doing similar work further afield.
The charity's services and premises are available to the general public. The charity trustees have complied with their duty to have
due regard to the guidance on public benefit published by the charity commission in exercising their powers or duties.

WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 {continued)
Actlvlties
contlnued
Our charitable purposes a￿ for the public benefit, and are described in detail below..
To develop and run worship setvices and associated ministries, providing oversight and support for voluntsers, developing
courses and other events that encourage spiritual growth.
To support and train leaders, providing ongoing coaching and training through the Leadership Communty with a particular
emphasis on identifying and training new leaders.
To grow and multiply small groups who engage with their local communities in a pjsitive way and encourage the development of
new groups in new locations.
To own and operate a church building in Winchester including offices and meeting rooms for the facilty of ministy and the use
of local community groups.
To publish information in print and online which communicates vision, values and activits'es for the benefit of church members
and the wider community.
To raise funds by committed giving, donations, bequests and gifts of money or other goods and property.
To apply any assets so obtsined to defraying the working expenses of Winchester Vineyard Christs'an Fellowship and to fund
activities that further the objects of Winchester Vineyard Christian Fellowship.
To re￿1ve and administer any funds, donations, bequests, goods or other gifts, now or in the future, for charitable purposes
connected with, or calculated to further, the objects of Winchester Vineyard Christian Fellowship.
To assist or benefit those in need by way of grants, loans, food, children's clothing and equipment andlor other appropriate
means.
To make grants to any charity, or charitable fund or charitable institution existing or hereafter established which, in the opinion of
the Trustees, directly or indirectly benefits persons in need.
Review of activities
2023 was a year of consolidation for Winchester Vineyard Church. Like many other congregations, the church was deeply impacted
by the disrupts'on of Covid-19 with much needed re-estsblishment of community & culture. Similarly to many other churches,
attendance patt8ms have changed since covid. Although there are significantly more people involved in the life of the church,
Sunday seNice attendance, having climbed steadily during 2022, remained consistent during 2023 at around 140 adults and 55
children & teenagers.
Pastorally, the emphasis was on discipleship and rediscovering the Kingdom of God - teaching which is central to our theological
understanding of our faith.
Attendance was particularly high for the Easter Sunday baptism seniice (including baptisms in the local river) and also for both Carol
Setvices - to which we welcomed many guests.

WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP
TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 (continued)
Review of activities (continued
Connection & community continued ta grow through Lrfe Groups- with many groups now meeting in-person, some continuing online,
and a few doing both, Regular prayer meetings continued in various fomis. A monthly'Day of Prayer & Fasting, was established in
the Autumn as well as a "week of Prayer, towards the start ofeach temi. 'Come Holy Spirit, gatherings continued on the first Sunday
evening of most months. Streams of Hope {Counselling and Healing) appoinlments continued both online and in-person.
In September a new Discipleship Year program was established with three students giving 3 days per week to seNe & grow through
seNice, teaching & projects. As part of the DY, a team was established regularly heading out onto the streets of Winchester to chat,
minister & pray for anyone they would meet. As a result of som8 ofthese connections, and Alpha course was established to help
enquirers and new believers discover the basics of faith.
Children & Young people's groups continued to flourish with healthy teams and positive momentum- both on Sundays and mid-
week. In September, the long-awaited appointment of a new Assistant Pastor over Kids & Youth was welcomed by all. The Annual
youth trip to Drearning the Impossible Youth Carnp in July is now firmly established & over 30 teenagers took part. During the year
several teenagers were baptised, often citing DTI as playing a key role in their journey of faith.
Com
as8lon
Our Compassion projects continue to seek to serve the practical needs of our local community through the provision of a clothes and
baby equipment bank, food hub, fresh food redistribution and street teams. We also launched a youth bus project using a converted
double decker bus that acts as a mobile youth centre to support young people's mental health and wellbeing.
Despite some significant technical challenges, the Vineyard Bus project kicked off with the bus being used weekly at a local
Secondary School for various wellbeing activities including a drop-in session al lunchtirne staffed by youth stsff and volunteers. The
aim is to continue building this up during 2024 & 2025.
The Storehouse continued to provide Children's Clothes and Baby Equipment for those in genuine need, increasingly to more people
who are in work, but struggling to make ends meet due to rising costs. We also host seasonal events such as a School Unrfomi Fair,
Christmas Toy Fair and Christmas Hampers.
The church works in partnership with Winchester Basics Bank as a local distribution hub for ft)od, and also to supply adult clothes to
those in need. In addition, we receive surplus supermarket produce via partnerships with Fare Share and Neighbourly which we
redistribute to local families, hostels and a women's refuge.
Street Teams continue to visit the homeless regularly in the City Centre, providing support and encouragement as well as food,
clothing & sleeping bags.

WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 {continued)
Review of actlvltles
continued
Compassion statlstiCS
Clothes and equipment
Emergency food parcels via WBB
Fresh food redistribution
Uniform
Toy fair
Hampers
2022
372 adults, 447 children
61 par￿lS
975 people (plus hoslelsl
71 children
143 children
115 hampers
2023
288 Adults. 365 Children
119 par￿lS
924 people (plus hostels)
101 children
201 children
95 hampers
Global Partners
The church continu8S to support several partnerships abroad which include sponsoring Aids Orphans through Karls Kids minislry in
Uganda, encouraging peace inibabves in the Middle East, outreach to street children in Brazil. We welcomed a visit from our pathers
in Brazil and saw soffle church members travel to Uganda to volunteer at the Annual Karis Kids summer camp. Typically, these
projects are supported both by a combinalion of both the church and individual donations.
Volunteer Hourn
st of the churches activities and projects could not run without the volunteer hours put in by many people. It is ests'mated that
members ofthe church and community give around 15,000 hours per year.
Membership
The church does not have a formal membership bul considers those as functional members who,'-
Attend Sunday Sepiices
Attend a life group
Join a serving team
Regularly give financially
Invite others to be involved
Around 300 adults are tagged on the database as current and active members with GDPR consent given.
Winchestef Vineyard Christian Fellowship is registered with the office of the Information Commissioner. Infomab'on stored on the
membership database is only used for purposes associated with obtaining the objects of Winchester Vineyard Chrisban Fellowship,
as detsiled above. Full details of Winchester Vineyard Christian Fellowship data protection policy a￿ available from the Office
Manager.

WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP
TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 (continued)
Financial Revlew
Givin
The principal income source for Winchester Vineyard Christian FelI0v￿hIp is through personal donations. In addition, the church is
able to claim gift aid for givers who pay tax. Occasionally, additional gifts are invited for specific capital expenditure.
Outside of regular giving, people give an enormus amount oftime, energy and resources to benefit the local community- clothes,
food bags, street pastors, night-sheller and further afield. For example. a number of people give dirgct to Karls Kids benefrting
orphaned children and building new families in Uganda.
Reserves
olic
The reserves policy was changed in 2023. The policy is now to maintain unrestricted cash of 2,0 to 3.0 months of yearly expenses. At
the end of 2023 unrestricted reserves fell within this range.
Net Income and Savln
Totsl incoffle in the year of £639,18512022, £575,406) and 8xpenditure of £623,531 (2022.. £543,735) resulted in a surplus for the
year of £15,654 {2022.' £31,671). Fund balances at 31 December 2023 were £941,670 (2022. £926,016), with £57,415 (2022.
£43,635) relating to restricted funds. General funds at 31 December 2023 stood al £150,400 {2022.' £186,552). During 2019 a
property capital fund was established, representing the value of freehold property less associated borrowings. The balance on this
fund at 31 December 2023 is £683,85512022, £695,830). Bank balances at the year end increased lo £191,18712022'. £169,642). In
2023 a designated fund was created with funds agreed by th8 trustees to be put aside to replace the sanctuary roof. The balance of
this fund as at 31 December 2023 was £50,000,
Staff Penslon
The auto-enrolmenl staging took place in August 2016 and is progressing satisfactonly.
Future Plans
During 2022, a Building Fabric Replacement and Upgrade Schedule was established. This identifies future building work that needs
to be done and allows the Trustees to make plans accordingly. The most material item on the list is the likely requirement to replace
the Sanctuary Roof at some time befo￿ 2030.
Structure Governance and Mana
ernent
The constitution, organi5ational structure, objeds and methods by which they are attained are as laid down in the Memorandum of
Association, which is Winchester Vineyard Christian Fellowship charity's goveming document.
Trustees are invited to join the Board by the Chairman, after consultation with existing trustees. Trustees ordinarily serve for a term of
three years and, unless they declare otherwise, shall be available for re-election.

WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 (continued)
Trustees and members of management teams are encouraged to identify opportunities to improve their understsnding of Charity
Governance. Expenses associated with governance training are met from Winchester Vineyard Christian Fellowship funds.
The trustees actively seek to mitigate the operational risks associated with the routine management of Winchester Vineyard Christian
Fellowship's affairs through the creation of a risk management policy and the maintenance of a risk register. Oversight for the
creation and Maintenan￿ of a risk register, child protection, vulnerable adult protection, data protection and all related risk
management policy is a collective responsibility of the trustees. The coordinating trustee is Roger Tetstall.
The tmstees have estsblished a number of teams with responsibility for overseeing various aspects of the charity's affairs and for the
attainment of ivs objects. At least one trustee is appointed to each team, and is responsible for reporting any relevant or significant
developments to the Board.
Team
The Pastoral staff team comprised.,
Nigel and Jo Hemming {Senior Pastors)
Stephen Martin {Assistant Pastor: Compassion and Operations)
Paul Phillips {Assistant Pastor.. Mission. Prayer and Training)
Joy Sleed (Assistant Pastor.. Children and Youth) started September 2023
Louise Martin (Kids Church Manager) stepped down March 2023
Katie Phillips joined the Pastoral team to oversee Youth in a voluntary capacity during 2022 and was paid part time from March
to August 2023.
Adam Davey (Pastoral Assistant) started September 2023
Team
contlnued
The Operab'ons tsam comprised..
Stephen Martin (Operations Manager)
Alison Hartley (Catering and Admin)
Samuel Richards (Bookkeeper)
Charles Green (Maintenance Manager)
Ben Hibbert Hingston stepped down frotn his role as Social ￿dia and Cofflms Assistsnt in September 2022
Joy Mistry {Pastoral PA and Admin) stopped in August 2023
Rebecca Wood (Communications Assistant} stsrted September 2023
The Compassion team comprised..
Stephen Martin (Storehouse Manager)
Julie Iles (Storehouse Project Leader) stopped in January 2023
Andy Clarke (Storehouse Project Leader) started January 2023
The staff team were supported by a small group of (mainly voluntary) Overseers, and a larger Leadership Community lover 60
volunteer leaders} who met from time to time during the year.

WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 {continued)
Statement of resDonsibilities of the members of the committee
The trustees. who are also the directors of Winchester Vineyard Christian Fellowship for the purpose of company law, are responsible
for preparing the Trustees, Report and the accounts in accordan￿ with applicable law and United Kingdorn Accounting Standards
{United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of
the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable
company for that year.
Statement of res
nslblllties of Ihe members olthe commlttee
continued
In preparing these accounts, the trustees are required to..
select suitable accounting policies and then apply them consistently.
observe the methods and principles in the Charities SORP,.
make judgements and estimates that are reasonable and prudent. and
stste whether applicable accounting standards have been followed, subject to any material departures disclosed and
explained in the financial statements., and
prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will
continue in operation.
The trustses are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the
financial posits'on of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. The
trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the p￿ventIOn and
detedion of fraud and other irregularities.
Approved by the trustees on 6 ¥<)7-
and signed on their behalf by
S Snowball

WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP
YEAR ENDED 31 DECEMBER 2023
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
I report to the charity trustees on my examination of the accounts of the company for the year ended 31 December 2023, which are
set out on pages 10 to 22.
Res
onslblllties and basls of re
ort
As the charivs trustees (and also its directors for the purposes of company law} you are responsibl8 for the preparation of the
accounts in accordance with the requirements of the Companies Act 2006 (the "2006 AGt"I.
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'5 accounts as carried out under section 145 of the
Charits'es Act 2011 (the '2011 Act'}. In carrying out my examination I have followed the Directions given by the Charity Commission
under section 145{5llbl of the 2011 Act.
Inde
endent examlner's re
ort
Since the company's gross income exceeded £250,000 your examiner musl be a member of a body listed in section 145 of the 2011
Act. I confirm that l am qualified to undertake the examination beGause l am a member of the Institute of Chartered Accountants in
England and Wales, which is one of the listed bodies.
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
(21 the accounts do not accord with those accounting records,. or
(3) the accounts do not comply with the accounting requirements of section 396 of Ihe 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
(41 the accounts have not been p￿pared in accordance with the methods and principles ofthe 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 IFRS 102),
I have no concerns and have come across no other matters in conneclion with the examination to which attention should be drawn in
this report in order to enable a proper understanding ofthe accounts to be reached.
C J Goodhead FCA
Knight Goodhead Limited, 7 Bournemouth Road. Chandlerfs Ford, Eastleigh, Hampshire S053 3DA

WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023
(Including Income and Expenditure Account)
Unrestrfcted
funds
Restricted
fund8
2023
2022
Note
INCOME
Voluntary income
Charitable activities
Investment income
383,128
50,586
2,508
158,314
44,649
541,442
95,235
2,508
506,742
67,658
1,006
TOTAL INCOME
436,222
202,963
639,185
575,406
EXPENDITURE
Charitable activities
417,128
206,403
623,531
543,735
TOTAL EXPENDITURE
417,128
206,403
623,531
543,735
NET INCOMEI(EXPENDITURE) FOR YEAR
19,094
{3,4401
15,654
31,671
TRANSFERS BETWEEN FUNDS
13
{17,220)
17,220
NET INCOME FOR YEAR
1,874
13,780
15,654
31,671
FUND BALANCES AT 31 DECEMBER 2022
882,381
43,635
926,016
894,345
FUND BALANCES AT 31 DECEMBER 2023
884,255
57,415
941,670
926,016
This statement of financial activities includes all gains and losses recognised in the year.
All incoming resources and resources expended derive from continuing activits'es.
10

WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP
Company number: 03073426
BALANCE SHEET AS AT 31 DECEMBER 2023
Note
2023
2022
FIXED ASSETS
Tangible assets
1,416,142
1,456,443
CURRENT ASSETS
Stock
Debtors
Cash at bank and in hand
19.316
18,624
191,187
229,127
16,515
11,941
169,642
198,098
10
CREDITORS.. amounts falling
due within one year
{43,013)
141,317}
NET CURRENT ASSETS
186,114
156,781
TOTAL ASSETS LESS CURRENT LIABILITIES
1,602,256
1,613,224
CREDITORS,. amounts falling
due after more than one year
12
(660,5861
{687,208)
NET ASSETS
941,670
926,016
FUNDS
Restricted funds
Unrestricted funds
13
14
57,415
884,255
43,635
882,381
TOTAL FUNDS
941,670
926,016
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the
year ended 31 December 2023. No member ofthe company has deposited a noti￿, pursuant to section 476, requiring an audit of
these accounts.
Th8 directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section
386 of the Act and for preparing accounts, which give a Irue and fair view of the state of affairs of the company as at the end of the
financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year
in accordan￿ with the requiremenls of s8Ctions 394 and 395 and which otherwise comply with the requirements of the Companies
Act 2006 rel8ts.ng to accounts, so far as applicable to the company.
These financial stalements have been prepared in accordance with the provisions applicable to companies subject to the small
companies regime within Part 15 ofthe Companies Act 2006.
Approved by the trustees on
6 Srf IQL*
and signed on their behalf by
Snowball

WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP
(Company limited by guarantee and not having a share capital)
CASHFLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2023
2023
2022
Notes
NET CASH FLOW PROVIDED BY OPERATING ACTIVITIES
79,088
80,256
CASH FLOWS FROM INVESTING ACTIVITIES
Interest received
2,508
1,006
CASH FLOWS FROM FINANCING ACTIVITIES
Fixed asset additions
Proceeds from fixed asset disposal
Interest paid
{14,746)
(26,582)
490
{35,2991
(45,305)
NET CASH FLOW FOR THE YEAR
21,545
19,871
NOTES TO THE CASHFLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2023
2023
2022
1 NET CASH FLOW FOR THE YEAR
Change in cash and c8sh equivalents in the year
Cash and cash equivalent at slart of the year
Cash and cash equivalents at the end of the year
21,545
169,642
191,187
19,871
149,771
169,642
2023
2022
2 NET CASH FLOW PROVIDED BY OPERATING ACTIVITIES
Net movement in funds for the year
Interest received
Interest paid
Depreciation
Decreasel(increase) in debtors
Increasel(decrease) in creditors
)vement in stod(
15,654
12,508)
45,305
55,047
(6,683)
(24,926)
{2,801 }
31,671
(1,006)
35,299
50,874
(2,0671
(35,804)
1,289
Net cash flow from operating activities
79,088
80,256
12

WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP
(Company limited by guarantee and not having a share capital)
NOTES TO THE CASHFLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2023 (continued)
3 ANALYSIS OF CASH AND CASH EQUIVALENTS
2023
2022
Cash at bank and in hand
191,187
169,642
4 ANALYSIS OF CHANGE IN NET DEBT
At31
Docember
2023
January
2023
Ca8h flows
Cash at bank and in hand
169,642
21,545
191,187
Debt due within one year
Debt due after one year
{31,980>
{687,2081
261
26,622
(31,719)
1660,586)
(549,5461
48,428
(501,118)
13

WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023
ACCOUNTING POLICIES
a) Accounting convention
The financial statements have been prepared in accordance viith Accounting and Reporting by Charities.. Ststement 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 1021 {effective1 January 2015) - (Charities SORP (FRS 102)), the Financial
Reporting Standard applicable in the UK and Republic of Ir81and (FRS102) and the Companies Act 2006.
The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at
historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
The accounts have been prepared on the going concern basis. There are no material uncertainties about the charity's ability to
continue.
b) Fund accounting
Unrestrictsd funds a￿ funds that are available for use at the discretion of the trustees in furtherance of the general objectives of
the charlty.
Restricted funds are funds which are to be used in accordance with specific restrictions imp)sed by donors or which have been
raised by the charity for particular purposes.
The aim and use of each restricted fund is set out in the notes to the financial statements.
c) Income
All income is included in the Statement of Financial Activities when the charity is legally entitled to the income and the amount
can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
Investment income is included when receivable.
• Charitable activities income is accounted for when eamed.
d) Expenditure
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to
the category. Expenditure is not netted off against related income and is shown inclusive of VAT which cannot be reclaimed.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and SeNi￿S for its
beneficiaries. It includes both costs that can be allocatsd directly to such activities and those costs of an indirect nature
n8￿ssary to support them.
All costs are allocated between the expenditure categories of the Ststement of Financial Adivities on a basis designed to ￿flect
the use of the resource. Costs relating to a particular activty are allocatsd directly.
14

WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 (continued)
ACCOUNTING POLICIES (continued)
e) Tangible fixed assets and depreciation
Fixed assets are capitalised for ongoing use within the charity, where the individual cost of the asset exceeds £300.
Depreciab'on is provided on all other tangible fixed assets at rates calculated to write off the cost on a straight line basis over
their expected useful economic lives as follows..
Land and buildings
Fixtures and frttings
Motor vehicles
Computer equipment
2% straight line
20% straight line
25Yo straight line
33% straight line
fj Stocks
Stocks held at the year end for distribution are stated at fair value, i.e. an approximation to their shop cost or a discountsd
amount where appropriate (for example, second hand iterns).
LEGAL STATUS
The charity is a company limited by guarantee and has no share capital. The charitable company was incorporated on 28 June
1995 in England and was registered on 11 July1995 with the Charity Commission in England and Wales. The charity is a public
benefft entity.
The regISte￿d office of the charitable company is Unit A, Bar End Industrial Estate, Bar End Road, Winchester, Hampshire,
S023 9NP.
15

WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 (continued)
VOLUNTARY INCOME
Unrestricted
funds
Restrlcted
funds
Tots
2023
Total
2022
Gift aid donations
Gift aid recoverable
Donated stocks - Compassion
Other donations
257,561
53,482
58,822
13,004
55,723
30,765
158,314
316,383
66,486
55,723
102,850
541,442
301,681
65,072
56,902
83,087
506,742
72,085
383,128
CHARITABLE ACTIVITIES INCOME
Unrestrfcted
funds
Restricted
funds
Total
2023
Total
2022
Premises Hire and Sundry income
Self-funded activits'es income
Income frorn Vineyard UK & Churches Together
31.040
19,546
21,335
52,375
19,546
23,314
95,235
28,925
15,419
23,314
67,658
23,314
44,649
50,586
EXPENDITURE
Unrestricted
funds
Restrlcted
fund8
Total
2023
Total
2022
Staff costs
218,144
35,291
7,478
33,049
879
5,446
{14,389)
55,047
45,305
303
28,312
2,263
218,144
77,485
13,306
39,774
886
7,189
582
55,047
45,305
303
110,325
2,263
52,922
189,754
70,445
9,940
30,345
914
6,906
(3,084)
50,891
35,299
147
91,520
2.293
58,191
174
543,735
Church running and maintenance
Postsge, ststionery and office
Travel and hospitality
Books and CD purchases
Conferences and seminars
Sundries
Depreciation
Mortgage interest
Bank charges and interest
Missions and donations
Independent examiners fees
Donations in kind- Compassion
Disposal of fixed assets
TOTAL EXPENDITURE
42,194
5,828
6,725
1,743
14,971
82,013
52,922
417,128
206,403
623,531
Included within expenditure is £2,263 (2022.. £2,293) payable to the independent examiners for carying out the independent
examination.
16

WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 {continued)
ANALYSIS OF GRANTS
Missions and Donations
Unrestricted
funds
Restricted
funds
Total
2023
Total
2022
Uganda Mission
Association of Vineyard Churches
Brazil Project
Street Pastors
Outreach to Muslims
Hardship
Stsllenbosch Vineyard, South Africa
Bosnia Project
Open Doors
Dreaming The Impossible
Intemational Justice Mission
Short Term Missions
Winchester Hospice
Other donab'ons under £1,000 each
15,706
15.706
24,260
16,472
1,800
20,649
1,983
1,200
14,403
16,200
17,901
1,800
21,496
3,914
1,200
3,042
3,000
24,260
16,472
1,800
20,649
1,983
1,200
1,200
14,501
1,200
1,300
1,200
14,501
1,200
1,300
1,071
8,983
110,325
1,071
373
27,504
8,610
82,821
8,564
91,520
STAFF COSTS
2023
2022
Wages and salaries
Social security
Pension
197,135
9,123
11,886
218,144
171,532
7,056
11,166
189,754
No employee re￿iVed emoluments greater than £60,000 in the current or prior year.
Key management vRre paid a total of £131,173 payable to three12022'. three) employees (2022: £116,064), of which £19,239 is
made up of employers Nl and pension contributions.
The average number of employees during the financial year were..
2023
Number
2022
Number
Pastoral
Administration
12
12
17

WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 (continued)
TANGIBLE FIXED ASSETS
Freehold Fixtures, fitting8
property
& equipment
Motor
vehicles
Total
COST
At beginning of period
Additions
Disposals
At end of period
1,942,955
96,530
14,746
6,000
2,045,485
14,746
1,942,955
111,276
6,000
2,060,231
DEPRECIATION
At beginning of period
Charge for the period
Disposal
At end of period
527,937
38,859
55,105
16,188
6,000
589,042
55,047
566,796
71,293
6,000
644,089
NET BOOK VALUE
At end of period
At beginning of period
1,376,159
1,415,018
39,983
41,425
1,416,142
1,456.443
STOCK
At beginning
of period
Donated
Donated
At end
of perlod
stock in
Stock out
16,515
55,723
{52,922)
19,316
Items of stock which relate to our Compassion project are valued at approximats purchase price.
10
DEBTORS
2023
2022
Trade debtors
Income tax recoverable
Other debtors
144
6,574
11,906
18,624
1,767
4,716
5,458
11,941
11
CREDITORS.. amounts falling due within one year
2023
2022
Trade creditors
Bank loans and overdrafts
Accruals and deferred income
Other creditors
31,719
4,148
7,146
43,013
31,980
3,552
5.785
41,317
18

WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 (continued)
12
CREDITORS, amounts falling due after more than one year
2023
2022
Bank loans
660,586
687,208
Included above and due after more than five years:
Bank loans
Bank loans are secured against the freehold property.
518,985
552,367
13
RESTRICTED FUNDS
Transfers
between
lunds
At beginning
of perlod
Income
Expendlture
At end
of perlod
Building fund
Mission fund
Streams of Hope
Compassion
Hardship fund
Vineyard Churches
Youth Bus
Solent Vineyard
9,712
57,906
338
79,968
1,178
23,314
9,335
21,212
202,963
19,712)
(73,123}
14751
169,8611
(3,1351
{23,3141
(12,6001
{14,183)
(206,403)
4,247
3,174
23,734
5,200
16,439
5,469
3,037
20,241
3,243
{13,600)
14,381
11,116
14,309
57,415
7,280
43,635
17,220
Building Fund
For members to contribute towards the cost of future building developments in our venue.
Mlssion Fund
For members to support rnission projects and partners overseas who share our charity objectives and have been approved by
Trustees.
Streams of Hope
For recipients to make voluntary contributions towards the management and operation of the Streams of Hope counselling and
healing ministries, and to finance Streams of Hope training conferences.
Compasslon
The church's Compassion ministry helps people in need in a variety of practical ways, Compassion receives a number of
restricted donations, whilst receiving a small budget from the church's unrestricted funds, allocated by the Trustees.
Hardship Fund
The Hardship Fund exists to help cornmunrty members in need with small loans andlor financial gifts. The fund receives
restricted donations as well as repayments from loan recipients.
Wineyard Churche8
Vineyard Churches receives its funding from Vineyard Churches UKI, this enables the senior pastors lin their role as Vineyard
Regional Overseersl to support and train other Vineyard church leaders in the south of England.
19

WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 (continued)
Youth Bus
The Wineyard Bus is a mobile youth ￿ntre seeking to help tackle isolation and loneliness, and providing a base for mental
health and wellbeing courses.
Solent Vlneyard
Solent Vineyard is a new church plant which launched publicly in Sep 2021. Solent members, contributions are restricted for use
in their church plant. Winchester Vineyard is holding the fund until they grow large enough to form a separate charity.
14
UNRESTRICTED FUNDS
I roii¥ivr
At b6ginnlng
of perlod
Income
Expenditure
between
fund¥
At end
of perlod
Oesignated funds
Roof replacernent fund
Propety capital fund
50,000
72,189
122,189
1139,409)
117,220)
50,000
683,855
733,855
150,400
884,255
695,830
695,830
186,551
882,381
(84,1641
184,1641
(332,964)
(417,128)
Gen8ral funds
Total unrestricted funds
436,222
436,222
Property capltal lund
The property capital fund represents the net book value of property less the value of mortgages secured against the propety.
Roof replacement fund
The roof replacement fund is towards the replacement of the church roof which is likely to be necessary around the end of this
decade.
15
ANALYSIS OF NET ASSETS BY FUND
Restrlcted
fund8
Unrestrlcted
funds
2023
Totsl
At 31 Decomber 2023
Tangible assets
Current assets
Current liabilities
Long term liabilities
1,416,142
171,712
143,013)
1660,5861
884,255
1,416,142
229,127
{43,013)
(660,586)
941.670
57,415
57,415
Restricted
funds
UnrestriGted
funds
2022
At 31 December 2022
Total
Tangible assets
Current assets
Current liabilities
Long temi liabilities
1,456,443
154,464
141,317)
1687,208)
882,382
1,456,443
198,098
{41,317)
(687,208)
926,016
43,635
43,635
20

WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 (continued)
16
RELATED PARTY TRANSACTIONS
During the year, N Hemming trustee, was paid a total of £47,844 (2022. £45,592) for his role as Pastor, including contributions
to a personal pension scheme,
During Ihe year, J Hemming, wife of N Hemming, was paid a total of £30,468 (2022.. £23,269) for her role as Pastor, including
contributions to th8 employer pension scheme.
During the year, two trustees were paid expenses totalling £3,197 (2022.. 2 tnjstees £3,346) and three related parties were paid
expenses totalling £67312022.. 2 related party £493).
17
PRIOR YEAR STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022
(INCLUDING INCOME AND EXPENDITURE ACCOUNT)
Unrestricted
lund8
Restrlcted
funds
Total
2022
Note
INCOME
Voluntary income
Charitable activities
Investment income
362,100
29,209
1,006
144,642
38,449
506,742
67,658
1,006
TOTAL INCOME
392,315
183,091
575,406
EXPENDITURE
Charitable activities
350,925
192,810
543,735
TOTAL EXPENDITURE
350,925
192,810
543,735
NET INCOMEI(EXPENDITURE) FOR YEAR
41,390
(9,719)
31,671
TRANSFERS BETWEEN FUNDS
{17,957}
17,957
NET EXPENDITURE FOR YEAR
23,433
8,238
31,671
FUND BALANCES AT 31 DECEMBER 2021
858,948
35,397
894,345
FUND BALANCES AT 31 DECEMBER 2022
882,381
43,635
926,016
This statement of financial activitie5 includes all gains and losses recognised in the year.
All incoming resources and resources expended derive from continuing activities.
21

WINCHESTER VINEYARD CHRISTIAN FELLOWSHIP
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 (continued)
18
PRIOR YEAR FUNDS NOTES
RESTRICTED FUNDS 2022
Transfers
between
funds
At beginnlng
of perlod
Income
Expendltur8
At end
of perlod
Building fund
Mission fund
Streams of Hope
Compassion
Hardship fund
Vineyard Churches
Youth Bus
Solent Vineyard
23,686
42,622
440
78,085
2,902
23,314
1,613
10,429
123,6861
159,0741
(1,085)
{73,528}
{3,9141
123,3141
{4,182)
(4,026)
3,490
3,819
19,177
6,091
17,208
4,247
3,174
23,734
5,200
121
1,942
877
627
7,280
35,396
183,091
(192,8091
17,956
43,635
UNRESTRICTED FUNDS 2022
Transfers
between
funds
At beglnnlng
of perlod
Income
Expendlture
At end
of perlod
Deslgnated funds
Property capital fund
705,262
705,262
153,687
858,949
174,158)
{74,158)
(276,767)
(350,9251
64,726
64,726
{82,683)
(17,957)
695.830
695,830
186,552
882,381
General fvnds
Total unrestricted funds
392,315
392,315
22