OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2020-12-31-accounts

Registered number: 03188754 Charity number: 1056661

BIRMINGHAM VINEYARD

(A company limited by guarantee)

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2020

BIRMINGHAM VINEYARD

(A company limited by guarantee)

CONTENTS

Page
Reference and administrative details of the company, its Trustees and advisers 1
Trustees' report 2 - 11
Independent examiner's report 12
Statement of financial activities 13
Balance sheet 14 - 15
Statement of cash flows 16
Notes to the financial statements 17 - 33

BIRMINGHAM VINEYARD

(A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2020

Trustees Revd E A McNeil
H A Dougall, Chair
I D Rogers
Revd W A Dixon (resigned 17 January 2020)
M R McMaster
D R Miles
C A R Ramdas-Harsia (appointed 17 January 2020)
L Skedgel (appointed 17 January 2020)
Company registered
number
03188754
Charity registered
number
1056661
Registered office
Network House
174 - 178 Barford Street
Digbeth
Birmingham
B5 7EP
Company secretary
A D Gatting (appointed 20 February 2020)
J S Porter (resigned 20 February 2020
Independent Examiner
Crowe U.K. LLP
Chartered Accountants
Black Country House
Rounds Green Road
Oldbury
West Midlands
B69 2DG
Bankers
The Co-operative Bank
Skelmersdale
WN8 6WR
Solicitors
Gowling WLG
Two Snowhill
Birmingham
B4 6WR

Page 1

BIRMINGHAM VINEYARD

(A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2020

The trustees present their annual report together with the financial statements of the company for the year 1 January 2020 to 31 December 2020. The Annual report serves the purposes of both a trustees' report and a directors' report under company law. The trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) as amended by Update Bulletin 1 (effective January 2015).

Since the company qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

Structure Governance & Managemen t

Governing Document

The organisation is a charitable company limited by guarantee, incorporated on 19th April 1996 and registered as a charity on 9th December 1992. The company was established under a Memorandum of Association which established the objectives and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up trustees are required to contribute an amount not exceeding £10 per trustee.

Recruitment & Appointment of Management Committee

The directors of the company are also charity trustees for the purposes of charity law and under the company’s articles are known as the company members. Since company members are also appointed as directors the board ensures that when admitting new company members it takes into account the contribution to the skills mix and balance of the board as a whole. A review of the composition of the trustees was undertaken in 2019 and it was decided to expand composition in the following years. Trustees are recruited by word of mouth and by direct approach to people who possess the necessary and complimentary skills to support the values and objectives of the charity.

Trustee Induction & Training

This year the trustee induction and training process was reviewed and deemed appropriate. The process covers the following: a brief history of the organisation and its plans for development; a summary of the legal responsibilities for directors and trustees; statements of the current financial position with reference to the last 12 months and projections for the following 12 months, future plans and objectives, the decision-making process; the organisation’s relationship with Vineyard Churches UK and Ireland.

Organisational Structure

Birmingham Vineyard is supported by the Board of Trustees who are responsible for policy decisions, and who regularly interact with the Senior Pastor and Pastoral Leadership Team and Administration Team throughout the year, to encourage best practice within the management team and activities of the organisation.

Page 2

BIRMINGHAM VINEYARD

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

Decision Making

The Senior Pastor and Pastoral Leadership Team are responsible for all matters related to the spiritual guidance and leadership of the church and the trustees have specific responsibility for employment, policy making and major financial decisions and commitments. The charity employs two senior pastors, a pastoral staff team, including a worship coordinator and kids’ work coordinator, an executive assistant, an administrative assistant and compassion coordinator, a logistics and media coordinator, and a kids and families administrative coordinator.

Risk Management

The trustees and staff have conducted a review of the major risks to which the charity is exposed. A risk register has been established and is updated at least annually. Where appropriate, systems or procedures have been established to mitigate the risks faced by the charity. Procedures are in place to ensure compliance with health and safety of staff, volunteers and visitors in accordance with all of the activities the charity is engaged in. These procedures are reviewed annually to ensure that they continue to meet the needs of the charity. Ongoing staff training, health and safety inspections and fire risk assessments happen periodically. All our systems were reviewed and strengthened where necessary.

Affiliations

The charity is affiliated to the Association of Vineyard Churches UK and Ireland. This is an association of approximately 125 Churches in the UK. The registered office for VCUKI is:

Vineyard Churches UK and Ireland 252 Cottingham Rd Hull HU6 8QA

Charity No. 1099748 Company No. 4839046

The Association provides spiritual advice, support and training for the pastors of the church but it has no legal or structural authority over the organisation. Membership of the Association of Vineyard Churches UK and Ireland has no impact on the charity’s operating policies or plans for development.

Objectives and activities

To demonstrate primarily (but not exclusively) in the city of Birmingham and the surrounding area the truth, effectiveness and authenticity of the Gospel of Jesus Christ by:

Page 3

BIRMINGHAM VINEYARD

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

Charity aims and difference it seeks to make

Birmingham Vineyard is committed to demonstrating what it means to follow Jesus Christ through practically serving the spiritual, physical and emotional needs of people in its local communities, the City of Birmingham and surrounding areas, specifically in line with the objectives and activities of the organisation. Through this investment it aims to be a catalyst for positive change within the City of Birmingham and surrounding areas.

Charity objectives for the coming year

Strategy and activities that contribute to achieving objectives

Page 4

BIRMINGHAM VINEYARD

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

Public Benefit

The Trustees confirm that they complied with the duty in Section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Commission in determining the activities undertaken by the charity.

The Charity Commission in its “Charities and Public Benefit” Guidance states that there are two key principles to be met in order to show that an organisation’s aims are for the public benefit: firstly, there must benefit and secondly, that the benefit must be to the public or a section of the public.

The Trustees are satisfied that the objectives and activities listed above meet these principles. The public benefit that the charity is providing is by providing to the City of Birmingham (but not exclusively) the truth, effectiveness and authenticity of the Gospel of Jesus Christ.

Achievements and Performance 2020

When the lockdown began in March every ministry area, including Sunday services, worship, kids, youth, small groups, and prayer ministry quickly transitioned to providing online content. Sunday services saw initially high numbers and then settled into an average that reflected that the majority of the church was staying engaged despite everything being online. Compassion ministries that relied on donations being brought into the church were supplemented through grants that enabled the purchases of required items. Any event or activity that required in-person activity underwent a risk-assessment and thorough safety protocols were put in place. No transmissions of Covid-19 have been reported because of a charity based event function.

Sundays

In the beginning of the year the church consistently functioned as one church in two locations with three Sunday services. In an effort to welcome visitors and strengthen relationships a bring and share lunch was held after the morning services which was attended by thirty six at the South site and eighty at the City Centre site.

The charity responded to the Covid-19 lockdown guidelines and started streaming Sunday services online. There were three different online service times to mirror the three distinct services that used to gather in person. As a way to connect relationally and to welcome visitors, Zoom calls were hosted after church services. This allowed for face-to-face fellowship, similar to what would have happened at an in person service. An average of 148 people watched the services on Sunday, with 17 joining in on the after church Zoom calls.

Youth

The youth ministry remained a consistent place for young people to connect, despite the lockdown. Online events and services have been run throughout the year to help in personal development and growth in Christian faith. An average of eleven attend the Friday night social events and fifteen the Sunday night youth service. Twenty-four youth attended DTI Nano, a national youth gathering, and twenty-five tuned in to Streaming the Impossible, the online version of the VCUKI’s national youth festival.

Page 5

BIRMINGHAM VINEYARD

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

Young Adults and Students

The Young Adults ministry, for those from ages 18-30, continued to meet consistently. Eight (2019: five) monthly events were hosted, with an average of thirty in attendance. Thirty seven (2019: fifty) young adults attended Cause to Live For, Vineyard’s national young adults conference, and sixty four (2019: sixty five) attended the Young Adults Retreat. A Young Adults mentoring program began, pairing young adults with older adults in the church for mentoring relationships. Five mentoring relationships began as a result.

Kids and Families

The kids programs quickly adapted to online programming. Online content just for children and families was produced weekly. On three occasions, care packs were posted to seventy-five families, which included craft kids and cakes. Over the summer, members of the kids team hosted ten park meetups which were attended by two to three families each time. In October the church partnered with VCUKI to host a kids’ light party which eighteen children participated in.

Family Film Events

We were able to hold one Family Film event. The event provided entertainment, crafts, and snacks for the children. Not only are church members invited to attend this event, but also we pass out flyers to the surrounding neighborhoods and invite the families who attend GrowBaby. The event was attended by seventy three children and adults (2019: seventy seven). Seventeen of the children came because they were invited at GrowBaby.

Small groups and communities

Community activities happened across the city in the beginning of year, including socials, pancake parties, board game nights, and two ceilidhs, with a total of 117 in attendance. Two online Big Quizzes were hosted, with teams largely made up of small group and community members. The two quizzes were attended by at least 150 (2019: 170). Lockdown prevented large community events from taking place but small groups not only continued to meet online, many grew. The growth was due to new members of the church joining groups. Additionally, the opportunity to meet online meant people who had difficulty getting to an in person meeting previously could now be involved. Groups did meet in person, following government guidelines, when they were able.

Kingdom Impact Conference

Plans for the third annual Kingdom Impact Conference were underway but the conference was eventually postponed until the following year due to Covid19. The speaker who had agreed to travel in for the conference did record a sermon for the church to use during a Sunday service instead. After the conference was postponed the senior pastors put their efforts into planning a national event instead.

Alpha

The church continued to run the Alpha course, as a way to help others explore the Christian faith. There were three in person and three online Alpha courses throughout the year, which twenty five people participated in.

Page 6

BIRMINGHAM VINEYARD

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

Prayer Initiatives

The charity produced three Weeks of Prayer throughout the year provided focused, daily content. Two of the Weeks of Prayer offered evening prayer meetings which an average of twenty-one people attended each night. In November the church partnered with VCUKI’s national day of prayer and hosted a prayer meeting attended by eighteen. In response to the lockdown the pastoral staff team hosted daily moments of prayer on Facebook Live. Between March and December 265 live prayers were given.

Sozo is an established prayer ministry that assists people in personal growth. Fifty (2019: seventy-seven) people had appointments this year.

Support and Training of Leaders

Pastoral staff engaged in ongoing theological training, and spiritual direction and coaching are utilised for professional and personal development. Corporately, the pastoral staff attended a national Learning Community event and a pastoral team vision and planning day, as well as receiving guidance from an external pastoral source. Thirty two staff and lay leaders from the church attended VCUKI’s National Leaders Conference.

Those leading in different ministry areas within the church receive regular training from their overseers and sometimes external sources as well. Nineteen participated in Hub, a training program produced by VCUKI, with a focus on those who may go on to lead others in a church setting. Twenty four participated in Leadership Lab, an in house program that identifies and equips emerging leaders, regardless of their area of influence.

Worship leaders have attended five external training events, and a team from the church has facilitated training for other worship leaders in the area.

The Expansion and Development of the Volunteer workforce

The switch to online Sunday services, small groups, and other ministries lent challenges to volunteer serving teams. Very few new volunteers were recruited, but 50% did continue, which allowed the charity to continue to function at a high level. To ensure that the volunteers were equipped to serve under different and challenging circumstances, the staff that oversee those teams led meetings and training events to ensure that volunteers were prepared and had a chance to express concerns. Kids and youth workers, the worship team, small group leaders, community leaders, and site pastors each met an average of three times over the course of the year. In December the staff team hosted a team appreciation event, attended by 108 volunteers.

The charity’s commitment to providing fair opportunities for everyone to be involved in the life of the church was supported by the statistic that 50% of those serving and 57% leading were female. Strategies and resources were put in place to support the church’s commitment to ensuring that BAME church members felt valued and had equal opportunities to engage and lead.

Page 7

BIRMINGHAM VINEYARD

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

Compassion Ministries

The Foodbank Initiative

This year the Foodbank was able to give away 978 (2019: 907 bags) food bags with a total value of £4,890 (2019: £4,535). These were distributed to individuals and families in need. The range of bags offered meets the needs of the diverse communities the charity serves. It supports individuals and consistently resources a range of charities/organisations in Birmingham working with those in crisis.

A Care Packs for Vulnerable Women campaign was launched through Foodbank in May 2020, in response to the rising reports of women experiencing domestic violence, trafficking and exploitation in the midst of the Covid pandemic. 125 care packs of essential toiletries were given to agencies, with a total value of £2,000.

In previous years we have run an Advent Calendar campaign through Foodbank at Christmas, however in 2020 we focused on a Christmas Hamper appeal. This appeal provided donations to supply 148 Christmas hampers, valued at £50 each with a total value of £7,400. In addition to items that would regularly be found in a Foodbank bag, the hampers included extra food, seasonal food items, Christmas crackers, and a personal card. These hampers were donated by people from within the church, local community groups, businesses, and schools. The hampers were distributed to individuals and families in need through our partner agencies.

Foodbank would have typically run an Easter Egg campaign, however due to the timing of the first national lockdown we had to cancel this in 2020.

Asylum Seeker, Refugee and Newly Arrived Compassion

Birmingham is a City of Sanctuary, helping newly arrived refugees and migrants integrate into the community. To aid the welcoming process, our church partners with Fircroft College who provide weekly English Language Lessons to men and women at our City Centre site. We also partner with Rise, a charity which provides free advice, employment and housing information and guidance to newly arrived people. All these activities are facilitated at the City Centre site. Due to Covid, the English groups are provided online and Rise is not currently meeting, however we maintain strong relationships with these agencies and will host these groups in our building once government restrictions allow us to do so.

GrowBaby and Stay and Play

GrowBaby started five years ago and has served hundreds of local families with practical supplies and relational connections. This year GrowBaby has helped 113 families (2019:100) from across Birmingham and as far as the Black Country. Clients are referred to Growbaby through agencies and social workers, as well as self-referral on our website and social media. This year Growbaby received 253 (2019: 393) donations of clothing, toys, nursery equipment and prams with a value of £855 (2019: £7840). A new system for valuing donated items was adopted which accounts for the disparity of value from 2019. These items are donated from the church family, neighbours and the wider community of Birmingham. When clothing items are donated that are unsuitable they are sold to a ‘Cash for Clothes’ program. This program was open selectively this year due to Covid, however we earned £55.80 (2019: £121.80) doing this and used that money to purchase nappies. Running alongside GrowBaby, we operate a Stay and Play program where parents can enjoy community with other parents, as well as childcare while they access the storeroom or English class. Prior to lockdown in March 2020, many of the clients joined the Stay & Play community and were coming regularly. Some had even become part of the team helping to sort and deliver the service each week. Due to regulations and safety, we had to suspend the Stay & Play group after lockdown in March 2020. We maintain contact with the core families through messages and calls.

Page 8

BIRMINGHAM VINEYARD

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

Joint initiatives with other churches

Staff from the charity attend church leaders prayer events, where thirty others churches are represented as well. The charity hosted a coaching training day that was attended by sixty people from five churches across the county.

The worship team, led by the church’s worship leader, worked together with worship leaders from four other churches to produce the worship sets used for a national young adults conference. As mentioned earlier, they have also worked together to produce worship training content.

North Birmingham Vineyard church has partnered with us for Sozo training and the leading of Sozo appointments. They co-hosted a training course for fifty (2019: twenty four) people from eighteen churches around the Midlands, which equipped and expanded the larger team. Of the fifty forty two Sozo appointments given, thirty were from other churches.

The Development of other Churches in the Area / UK

Senior pastoral staff have led training events, conducted speaking engagements and given individual leadership coaching for area leaders, pastors and churches in the region and nationally. A member of the pastoral staff is on the leadership team responsible for the national youth initiative, Dreaming the Impossible.

The senior pastors also serve on the national leadership group of Vineyard Churches UK and Ireland as associate national directors. As part of this role, they support the national directors, oversee regional leaders in England, oversee the development of pastors and churches across the UK and Ireland, and a number of training initiatives, including Hub and Vineyard Institute. A VCUKI staff member and their assistant are based in an office in the charity's premises leading this training, which is now in over twenty-one locations across the UK & Ireland.

Development of the international partnerships

The charity continues to support a number of charities that work with the persecuted church and unreached people groups in many nations.

Dalitso Trust

Ongoing financial support and support to the senior leadership have been made available. A trip was planned to visit Malawi and provide training for the staff but was cancelled due to Covid 19.

Building Works

The church underwent extensive upgrades to its facilities, including the installation of a lift and complete remodel and upgrade to the ground floor toilet block. These upgrades made the building more accessible to those with mobility needs and will allow for more events to be held simultaneously in the building. The result of these upgrades has created a far more accommodating and welcoming environment which supports the objectives of the church.

Greener Focus

The charity subscribed to a recycling service, which has allowed it to increase the recycling capabilities exponentially. Recycling receptacles were placed on each floor, with permanent recycling bins in the car park. Previously only glass and plastic were recycled, and in small amounts. We are now able to recycle glass, plastic, and mixed paper.

A covered bike shelter was installed in the car park, with room for eight bikes to be locked.

Page 9

BIRMINGHAM VINEYARD

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

Financial Review

The Trustees are pleased with the financial performance of Birmingham Vineyard Church. At a time when many other charities struggled to keep a level of income that allowed them to continue services and programs, the charity maintained more than adequate funds.

Principal Funding Sourc e

The principal income source for Birmingham Vineyard Church is through personal donations from its members. We do not currently receive any grants or bursaries from external bodies that are used to serve internal purposes. Two grants were received for the sole purpose of furthering the Foodbank ministry. The money from the grants was used to purchase food items that would have otherwise been donated by church members coming into the building, which was not possible due to Covid-19 Occasional additional gifts are invited for specific capital expenditure.

Investment Policy

The trustees have developed an investment policy that will operate in line with the charity’s objectives. The investment policy details the objectives, attitudes to risk, guidelines and governance for the charity’s investments. Investment decisions are taken by the Board of Trustees or their appointed representatives and will set specific management processes for each investment as appropriate. Investment performance will be reviewed twice/year via an agenda item on the Trustees Gardening Calendar.

Reserves Policy

The trustees have achieved savings equivalent to 3 months core budget running costs in reserves. This figure was set at £135,000 (2019: £125,000). The reserves policy is subject to an annual review. The charity's reserves at the year end are £956,610 (2019: £714,980) of which £27,866 (2019: £17,035) is restricted. The charity has free reserves, approximated as net assets less restricted funds, less fixed assets attributable to unrestricted funds, plus creditors due in more than one year attributable to unrestricted funds, of £266,035 (2019: £198,353) available for use in the next 12 months. Birmingham Vineyard plans to use the excess funds to further our charitable objectives.

COVID-19

Since the end of the financial year the COVID-19 pandemic has had a significant impact on many organisations, including our own. In particular, as we are not able to meet as a church, we are delighted that we have been able to quickly develop a high quality online service offering that people can engage with safely from their homes. We have also equipped our management and staff with the necessary equipment to effectively operate the organisation remotely, and we are pleased to confirm that our operations have not been adversely impacted as a result of this remote working.

At the date of this report, the Trustees have not noted any significant reduction in giving income as a result of COVID-19, but will continue to monitor this closely. In any event, the Trustees have been managing costs carefully since the start of the pandemic to ensure that free reserves remain well above target.

A further development since the end of the financial year is the commencement of a significant capital project at Network House to redevelop the building, to create a greater welcome to everyone that comes to Network House. To finance the project we initially sought donations from our members, who have been very generous in their giving and this significantly funds the project. The balance of the expenditure will be made from reserves, which the Trustees have carefully checked leaves sufficient free reserves above target.

Page 10

BIRMINGHAM VINEYARD

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

Trustees' Responsibilities

Company law requires the company members to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing those financial statements, the company members have endeavored to follow best practice and:

The company members are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. The company members are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (issued in March 2005).

Approved by order of the members of the board of trustees on _______ and signed on their behalf by:

................................................

H A Dougall (Chair of Trustees)

Page 11

(A company limited by guarantee)

BIRMINGHAM VINEYARD

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2020

Independent Examiner's Report to the Trustees of Birmingham Vineyard ('the company')

I report to the charity trustees on my examination of the accounts of the company for the year ended 31 December 2020.

Responsibilities and Basis of Report

As the trustees of the company (and 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 the company's accounts 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

Since the company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, 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

  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.

This report is made solely to the company's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the company's trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and the company's trustees as a body, for my work or for this report.

Signed: Dated: Kerry Brown FCA

Crowe U.K. LLP Chartered Accountants Black Country House Rounds Green Road Oldbury West Midlands B69 2DG

Page 12

BIRMINGHAM VINEYARD

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2020

Note
Income from:
Donations and legacies
4
Charitable activities
5
Investments
6
Other income
Total income
Expenditure on:
Charitable activities
Total expenditure
Net income
Transfers between funds
16
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2020
£
594,454
3,071
5,654
19,733
622,912
482,627
482,627
140,285
90,514
230,799
697,945
230,799
928,744		 Restricted
funds
2020
£
205,690
-
-
-
205,690
104,345
104,345
101,345
(90,514)
10,831
17,035
10,831
27,866		 Total
funds
2020
£
800,144
3,071
5,654
19,733
828,602
586,972
586,972
241,630
-
241,630
714,980
241,630
956,610		 Total
funds
2019
£
657,631
13,714
5,585
2,074
679,004
669,058
669,058
9,946
-
9,946
705,034
9,946
714,980

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 17 to 33 form part of these financial statements.

Page 13

BIRMINGHAM VINEYARD (A company limited by guarantee) REGISTERED NUMBER: 03188754

BALANCE SHEET AS AT 31 DECEMBER 2020

Note
Fixed assets
Tangible assets
12
Current assets
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within one
year
14
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after more
than one year
15
Net assets excluding pension asset
Total net assets
Charity funds
Restricted funds
16
Unrestricted funds
16
Total funds		 26,953
317,753
344,706
(50,775)		 2020
£
728,018
728,018
293,931
1,021,949
(65,339)
956,610
956,610
27,866
928,744
956,610		 18,028
256,476
274,504
(59,116)		 2019
£
593,569
593,569
215,388
808,957
(93,977)
714,980
714,980
17,035
697,945
714,980

The company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

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

Page 14

BIRMINGHAM VINEYARD

(A company limited by guarantee) REGISTERED NUMBER: 03188754

BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2020

The financial statements were approved and authorised for issue by the trustees on _______ and signed on their behalf by:

................................................

H A Dougall (Chair of Trustees)

The notes on pages 17 to 33 form part of these financial statements.

Page 15

BIRMINGHAM VINEYARD

(A company limited by guarantee)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2020

Note
Cash flows from operating activities
Net cash used in operating activities
19
Cash flows from investing activities
Purchase of tangible fixed assets
Net cash used in investing activities
Cash flows from financing activities
Repayments of borrowing
Net cash used in financing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
20		 2020
£
244,057
(155,105)
(155,105)
(27,675)
(27,675)
61,277
256,476
317,753		 2019
£
51,044
(19,467)
(19,467)
(26,712)
(26,712)
4,865
251,611
256,476

The notes on pages 17 to 33 form part of these financial statements

Page 16

(A company limited by guarantee)

BIRMINGHAM VINEYARD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

1. Company status

The company is a company limited by guarantee. The members of the company are the trustees named on page 1. In the event of the company being wound up, the liability in respect of the guarantee is limited to £10 per member of the company.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements 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 2015), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Birmingham Vineyard 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.

2.2 Going concern

The company has cash resources and has no requirement for external funding. The trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. They continue to believe the going concern basis of accounting appropriate in preparing the annual financial statements.

2.3 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the company and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Page 17

(A company limited by guarantee)

BIRMINGHAM VINEYARD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

2. Accounting policies (continued)

2.4 Income

All income is recognised once the company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects. Gifts donated for resale are included as income when they are sold.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

2.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Support costs are those costs incurred directly in support of expenditure on the objects of the company and include project management expenses.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the company's objectives, as well as any associated support costs.

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.

2.6 Tangible fixed assets and depreciation

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Page 18

(A company limited by guarantee)

BIRMINGHAM VINEYARD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

2. Accounting policies (continued)

2.6 Tangible fixed assets and depreciation (continued)

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following bases:

2.7 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the company; this is normally upon notification of the interest paid or payable by the Bank.

2.8 Financial instruments

Debtors

Short term debtors are measured at transaction price, less any impairment.

Creditors

Short term creditors are measured at transaction price.

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

There are no complex financial instruments.

2.9 Pensions

The company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the company to the fund in respect of the year.

2.10 Role of volunteers

The charity relies on the efforts of its volunteers who contributed approximately 8,650 hours during the year. The value of the volunteers is not incorporated within the accounts.

Page 19

BIRMINGHAM VINEYARD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

3. Critical accounting estimates and areas of judgment

Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Critical accounting estimates and assumptions:

i) Valuation fo freehold and leasehold properties (see note 12)

4. Income from donations and legacies

Unrestricted
funds
2020
£
Donations
485,367
Gifts in kind
15,145
Grants
900
Gift aid donations
93,042
594,454
Total 2019
568,876		 Restricted
funds
2020
£
94,182
-
96,906
14,602
205,690
88,755		 Total
funds
2020
£
579,549
15,145
97,806
107,644
800,144
657,631		 Total
funds
2019
£
473,852
15,081
75,069
93,629
657,631

5. Income from charitable activities

Unrestricted
funds
2020
£
Events income
3,071
Total 2019
13,714		 Total
funds
2020
£
3,071
13,714		 Total
funds
2019
£
13,714

Page 20

BIRMINGHAM VINEYARD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

6. Investment income

Unrestricted
funds
2020
£
Lettings
5,654
Total 2019
5,585		 Total
funds
2020
£
5,654
5,585		 Total
funds
2019
£
5,585

7. Donations payable

Donations to institutions
Total 2019		 Donations
to
Institutions
2020
£
66,241
62,532		 Total
funds
2020
£
66,241
62,532		 Total
funds
2019
£
62,532

During the year donations were made to 20 (2019 - 14) institutions.

The company has made the following material grants to institutions during the year:

Name of institution
Vineyard Church UK
The Dalitso Trust
Other organisations		 2020
£
36,917
8,375
20,949
66,241
66,241		 2019
£
36,910
11,340
14,282
62,532
62,532

Page 21

BIRMINGHAM VINEYARD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

8. Analysis of expenditure by activities

Operating the Church
Total 2019		 Activities
undertaken
directly
2020
£
318,106
384,388		 Grant
funding of
activities
2020
£
66,241
62,532		 Support
costs
2020
£
202,625
222,138		 Total
funds
2020
£
586,972
669,058		 Total
funds
2019
£
669,058

Analysis of direct costs

Staff costs
Community care and outreach
University of Birmingham Sunday service
Youth work
VCUKI regional
Executive pastor
Total 2019		 Activities
2020
£
241,091
63,549
1,456
9,132
-
2,878
318,106
384,388		 Total
funds
2020
£
241,091
63,549
1,456
9,132
-
2,878
318,106
384,388		 Total
funds
2019
£
239,074
102,256
15,763
14,922
303
12,070
384,388

Page 22

(A company limited by guarantee)

BIRMINGHAM VINEYARD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

8. Analysis of expenditure by activities (continued)

Analysis of support costs

9.

Staff costs
Depreciation
Property costs
Office costs
Motor and travel
Training and conference
Repairs and maintenance
Sundry expense
Legal and professional
Bookkeeping costs
Independant examination fee
Interest payable
Executive pastor
Total 2019
Independent examiner's remuneration		 Activities
2020
£
93,601
20,656
12,507
29,252
1,141
5,754
8,793
568
7,265
14,912
3,666
3,066
1,444
202,625
222,138		 Total
funds
2020
£
93,601
20,656
12,507
29,252
1,141
5,754
8,793
568
7,265
14,912
3,666
3,066
1,444
202,625
222,138		 Total
funds
2019
£
74,327
18,947
24,213
26,498
3,839
11,750
22,853
4,572
3,342
18,107
3,525
4,129
6,036
222,138
2020 2019
£ £
Fees payable to the company's independent examiner for the independent
examination of the company's annual accounts 3,666 3,525

Page 23

(A company limited by guarantee)

BIRMINGHAM VINEYARD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

10. Staff costs

Wages and salaries
Social security costs
Contribution to defined contribution pension schemes		 2020
£
295,920
21,422
17,350
334,692		 2019
£
276,840
20,414
16,147
313,401

The average number of persons employed by the company during the year was as follows:

Full time
Part time		 2020
No.
6
7
13		 2019
No.
6
8
14

No employee received remuneration amounting to more than £60,000 in either year.

The key management personnel of the charity consisted of the trustees, the Pastors and the Executive Pastor. The total remuneration paid to the key management personnel was £116,121 ( 2019 - £120, 148).

11. Trustees' remuneration and expenses

During the year 1 trustee, Revd E A McNeil, received remuneration. See note 23 for further details.

During the year, no trustees received any remuneration or other benefits (2019 - £NIL) .

During the year ended 31 December 2020, expenses totalling £ 980 were reimbursed or paid directly to 1 trustee (2019 - £2,457 to 1 trustee) for travel and subsistence.

Page 24

BIRMINGHAM VINEYARD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

12. Tangible fixed assets

Cost or valuation
At 1 January 2020
Additions
At 31 December 2020
Depreciation
At 1 January 2020
Charge for the year
At 31 December 2020
Net book value
At 31 December 2020
At 31 December 2019		 Freehold
property
£
478,000
155,105
633,105
24,400
10,522
34,922
598,183
453,600		 Long-term
leasehold
property
£
122,000
-
122,000
2,928
976
3,904
118,096
119,072		 Motor
vehicles
£
7,860
-
7,860
5,568
1,965
7,533
327
2,292		 Fixtures and
fittings
£
52,066
-
52,066
33,461
7,193
40,654
11,412
18,605		 Total
£
659,926
155,105
815,031
66,357
20,656
87,013
728,018
593,569

Included in land and buildings is freehold land at valuation of £107,000 ( 2019 - £107,000 ) which is not depreciated.

The freehold land and buildings and long leasehold property were valued on 28 March 2017 by Samuel Boot MRICS of Pennycuick Collins Chartered Surveyors. The two properties were valued separately and on a combined basis. The combined valuation has been adopted and apportioned between the two components on the basis that one would not be disposed of without the other.

If they had not been included at valuation, they would have been included under the historic cost convention as follows:

Freehold land and buildings £684,727 (2019: £529,622) and accumulated depreciation of £134,282 (2019: £125,838)

Long term leasehold property £131.376 (2019: 131.376) and accumulated depreciation of £5,955 (£4,904)

Page 25

(A company limited by guarantee)

BIRMINGHAM VINEYARD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

13. Debtors

Due within one year
Trade debtors
Other debtors
Prepayments and accrued income
Tax recoverable		 2020
£
678
364
6,501
19,410
26,953		 2019
£
1,299
996
7,745
7,988
18,028

14. Creditors: Amounts falling due within one year

Bank loans
Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income		 2020
£
27,675
4,855
6,078
6,501
5,666
50,775		 2019
£
26,712
6,490
5,631
4,887
15,396
59,116

The bank loans are secured on the land and buildings and the long term leasehold property and represents 21% ( 2019 - 21% ) of the value of the security. The loans carry interest at 1.50% and 3.75% per annum.

. Deferred income

Deferred income at 1 January 2020
Resources deferred during the year
Amounts released from previous periods
Deferred income at 31 December 2020		 2020
£
905
-
(905)
-		 2019
£
-
1,305
(400)
905

Page 26

BIRMINGHAM VINEYARD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

15. Creditors: Amounts falling due after more than one year

Bank loans
Included within the above are amounts falling due as follows:
Between one and two years
Bank loans
Between two and five years
Bank loans
Over five years
Bank loans		 2020
£
65,339
2020
£
29,921
35,418
-		 2019
£
93,977
2019
£
26,712
31,531
35,734

The aggregate amount of liabilities payable or repayable wholly or in part more than five years after the reporting date is:

Payable or repayable by instalments 2020
£
-
-		 2019
£
35,734
35,734

The bank loans are secured on the land and buildings and the long term leasehold property and represents 21% ( 2019 - 21% ) of the value of the security. The loans carry interest at 1.50% and 3.75% per annum.

Page 27

(A company limited by guarantee)

BIRMINGHAM VINEYARD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

16. Statement of funds

Statement of funds - current year

Unrestricted funds
General Funds - all funds
Restricted funds
City Pastors
Food Bank
Sozo
VCUKI Staff Costs
VCUKI Regional Expenses
VCUKI Hub
DTI
A Greater Welcome
Total of funds		 Balance at 1
January
2020
£
697,945
24
847
990
2,639
-
4,634
7,901
-
17,035
714,980		 Income
£
622,912
-
15,360
1,505
75,705
2,000
19,200
200
91,720
205,690
828,602		 Expenditure
£
(482,627)
(1,230)
(6,026)
(2,135)
(74,381)
(1,736)
(18,837)
-
-
(104,345)
(586,972)		 Transfers
in/out
£
90,514
1,206
-
-
-
-
-
-
(91,720)
(90,514)
-		 Balance at
31
December
2020
£
928,744
-
10,181
360
3,963
264
4,997
8,101
-
27,866
956,610

Page 28

BIRMINGHAM VINEYARD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

16. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
General Funds - all funds
Restricted funds
City Pastors
Food Bank
Sozo
VCUKI Staff Costs
VCUKI Hub
DTI
Total of funds		 Balance at
1 January
2019
£
684,687
-
367
356
-
19,624
-
20,347
705,034		 Income
£
590,249
3,200
930
1,655
68,800
6,269
7,901
88,755
679,004		 Expenditure
£
(580,173)
(3,176)
(450)
(1,021)
(66,161)
(18,077)
-
(88,885)
(669,058)		 Transfers
in/out
£
3,182
-
-
-
-
(3,182)
-
(3,182)
-		 Balance at
31
December
2019
£
697,945
24
847
990
2,639
4,634
7,901
17,035
714,980

Page 29

BIRMINGHAM VINEYARD (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

Restricted Funds

City Pastors Funds donated to support the City Pastor initiative which involves volunteers from local churches working together with the Broad Street and Southside districts of Birmingham to ensure everyone who visits the city on a Friday or Saturday night encounters a safe, vibrant environment. Food Bank Donations to be used for running the Church's food bank. Sozo Donations restricted for use on the Sozo prayer ministry projects. VCUKI Staff Grant funding provided by VCUKI to cover the payroll costs of Birmingham Costs Vineyard staff members duties for the wider VCUKI network. VCUKI Regional Grant funding provided by VCUKI to cover the Pastor's expenses while Expenses performing VCUKI Regional work. VCUKI Hub Grant funding provided by VCUKI towards the Hub Project which provides training videos and other material to be used across the wider VCUKI network. DTI Funds restricted for the purpose of putting on a youth event at the Staffordshire County Showground in 2020. A Greater Fund restricted for greater accessibility to property. Welcome .

Transfers between funds represent restricted donations or grants which have been used for capital spending. The costs of the capital addition has been transferred to the general funds. Transfer between general funds and City Pastor is to clear defecit within restricted funds.

17. Summary of funds

Summary of funds - current year


General funds
Restricted funds		 Balance at 1
January
2020
£
697,945
17,035
714,980		 Income
£
622,912
205,690
828,602		 Expenditure
£
(482,627)
(104,345)
(586,972)		 Transfers
in/out
£
90,514
(90,514)
-		 Balance at
31
December
2020
£
928,744
27,866
956,610

Page 30

BIRMINGHAM VINEYARD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

17. Summary of funds (continued)

Summary of funds - prior year

Balance at
Balance at 31
1 January Transfers December
2019 Income Expenditure in/out 2019
£ £ £ £ £
General funds 684,687 590,249 (580,173) 3,182 697,945
Restricted funds 20,347 88,755 (88,885) (3,182) 17,035
705,034 679,004 (669,058) - 714,980
Analysis of net assets between funds
Analysis of net assets between funds - current period
Unrestricted Restricted Total
funds funds funds
2020 2020 2020
£ £ £
Tangible fixed assets 728,018 - 728,018
Current assets 316,840 27,866 344,706
Creditors due within one year (50,775) - (50,775)
Creditors due in more than one year (65,339) - (65,339)
Total 928,744 27,866 956,610
Analysis of net assets between funds - prior period
Unrestricted Restricted Total
funds funds funds
2019 2019 2019
£ £ £
Tangible fixed assets 593,569 - 593,569
Current assets 257,469 17,035 274,504
Creditors due within one year (59,116) - (59,116)
Creditors due in more than one year (93,977) - (93,977)
Total 697,945 17,035 714,980

18. Analysis of net assets between funds

Page 31

(A company limited by guarantee)

BIRMINGHAM VINEYARD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

19. Reconciliation of net movement in funds to net cash flow from operating activities

Net income for the period (as per Statement of Financial Activities)
Adjustments for:
Depreciation charges
Decrease in debtors
Decrease in creditors
Net cash provided by operating activities
20.
Analysis of cash and cash equivalents
Cash in hand
Total cash and cash equivalents
21.
Analysis of changes in net debt
At 1
January
2020
£
Cash at bank and in hand
256,476
Debt due within 1 year
(26,712)
Debt due after 1 year
(93,977)
135,787		 2020
£
241,630
20,656
(8,925)
(5,779)
247,582
2020
£
317,753
317,753
Cash flows
£
61,277
(963)
28,638
88,952		 2019
£
9,946
18,947
11,919
10,232
51,044
2019
£
256,476
256,476
At 31
December
2020
£
317,753
(27,675)
(65,339)
224,739

22. Pension commitments

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension costs shown in note 10 represent the contributions payable by the charity to these funds.

Page 32

(A company limited by guarantee)

BIRMINGHAM VINEYARD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

23. Related party transactions

During the year, Revd E A McNeil, a trustee of the Charity received remuneration of £52,656 (2019: £49,146) as well as employer pension contributions of £3,168 (2019: £2,942). Revd E A McNeil also received reimbursements for phone costs in the year of £120 (2019: £120).

R M McNeil, wife of Revd E A McNeil, received remuneration of £42,672 (2019: £38,043) as well as employer pension contributions of £2,524 (2019: £2,265). R M McNeil also received reimbursements for phone costs in the year of £120 (2019: £120).

Revd E A McNeil and R M McNeil also received reimbursements for mileage, parking and other travel expenses of £1,851 (2019: £2,457). Other Trustee reimbursements amounted to £467 (2019: £Nil)

In aggregate total donations of £158,659 (2019: £33,508) were received from 7 trustees and immediate family (2019: 6). These figures do not include gift aid.

Remunerated trustees are excluded from any discussions in relation to pay or other benefits that may be received by them or a family member. Trustees and connected parties are only remunerated in so far as it is permitted under the Memorandum and Articles of Association governing the charity.

Other than already disclosed above there were no other related party transactions in either the current or previous financial years.

Page 33