Reglstered number.. 03188754 Charlty number: 1056661 BIRMINGHAM VINEYARD (A company limited by guarantee) UNAUDITED TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
BIRMINGHAM VINEYARD {A company limited by guarantee) CONTENTS Page Reference and administrative details ol the company, its Tiustees and advisers Trustees. report Independent examiner's report Statement ot financial activities 2-11 12 13 Balance sheet 14 Slalemenl ol cash flows 15 Notes lo the financial slalernenls 16-32
BIRMINGHAM VINEYARD (A company Ilmlted by guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2022 Trustees Revd E A McNeil H A Dougall, Chair Iresigned 19 April 2022) l D Rog&rs M R Mcmaster D R Miles C A R Ramdas-Harsia L Skedgel (resigned 16 December 20221 M T Gowen lappoinled 17 February 20231 C R Chadwell lappoinled 28 July 20231 Company reglstered number 03188754 Charity registered number 1056661 Reglstered offSce Neiwork House 174 - 178 Barlord Street Digbelh Birmingham B5 7EP Company secretary A D Galling E E Harris Independent Examlner Crowe U.K. LLP Chartered Accountants 81ack Country House Rounds Green Road Oldbury Wesl Midlands B69 2DG Bankers The Co-opeTalive Bank Ske1mersdale WN8 6GH Sollcltors Gowling WLG Two Snowhill 8irmingham B4 6WR Page 1
BIRMINGHAM VINEYARD {A Gompany limited by guarantee) TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2022 The trustees present their annual report logelher with the financial slalemenls ol the company lor the year I January 2022 10 31 December 2022. The Annual report serves the purposes ol both a Iruslees. report and a directors, report under company law. The Iru8lees eonlirm that the Annual reporl and financial slalemenls ol the charitable company comply with the current stalulory requirements, Ihg requirements ol the charitable company's governing document and the provisions ol the Slalemenl ol Recommended Practice ISOFiPI applicable lo charities preparing their accoun15 in accordance with the Financial R8porling Slanc£ard applicable in the UK and Republic ol Ireland IFRS102, elleclive January 20191. Slnce the company qualifies as srnall under seclion 382 01 the Companies Act 2006, the Strategic report required ol medium and large compani&s und8r the Companies Act 2006 (Strategic Report and Directors, Report) Regulations 2013 has been omilled. Structure Governance & Managemènt Governlng Document The organisalion is a charitable company Ilmiled by guarantee, incorporated on 19th April 1996 and regislered as a charity on 9th December 1992. The company was established under a Memorandum ol Association which established Ihe objectives and powers ol the charitable company and is governed undeT i(s Articles ol Association. In the event ol the Company being wound up Iruslees are required lo contribute an amount ol exceeding £10 per trustee. Recrullment & Appolntment of Management Commiltee The directors ol the company are also charity Iruslees for the purposes ol 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 admilling new company members il takes into account the contribution lo the skills mix and balance ol the board as a whole. A review ol the composition ol the Iruslees was undertaken in 2019 and il was decided lo expand composillon in Ihe following years. Trustees are recruited by word ol mouth and by direct approach lo people who possess the necessary and complimentary skills lo suppoil the values and objectives ol th& charily. Trustee Inductlon & Tralnlng This year the Iruslee induclion and training process was revlewed and deemed approprial&. The process covers the following." a brief history ol the organisalion and ils plans lor development., a summary ol the legal responsibilities lor directors and Iruslees., statements ol the current financial position with reference lo the last 12 months and prDjeclions lor the lollowng 12 months, future plans and objectives. the decision-making pre$S., Ihe organisalion's relationship with Vineyard Churches UK and Ireland. In 2022, there has been an active review ol the composition ol Iruslees and a nufllber ol potential new Iruslees have been invited lo allend meetings as part ol an informal interview process. Organisational Structure BrmINghaM Vineyard is supported by the 8oard of Trugleeg who arÈ responslble lor ptslicy dÈcisions. and who regularly inleracl with Ihe Senior Pastor and Pastoral Team and Adminislralion Tearlls throughout the year, lo encourage best praclice within Ihe management team and activities ol the organisalion. Decision Making The Senior Pastor and Pastoral Team are responsible lor all mallers related lo the spiritual guidance and leadership ol the church and the Iruslees have specific responsibilily lor employment, policy making and major financial decisions and corllmilmenls. The charfly employs two senior pastors, an oxeculive paslor, a pastoral Page 2
BIRMINGHAM VINEYARD IA company Ilmlted by guarantee) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2022 stafl team, an execulwe assistant, an adrninislralive assislanl and compassion coordinator, a logistics a1 media coordinator, and a klds and families adminislralive coordinator. Rlsk Managèment The Iruslees and stsll have conducted a review ol the major risks lo which the charity is exposed. A risk regisler has been established and is updated al least annually. Where appropriate, systems or procedui&s have been established lo mitigate the risks laced by the charity. Procedures are in place lo ensure compliance wilh health and safely ol stall, volunteers and visitors in accordance with all ol the activities the charity is engaged in. These procedures are reviewed annually lo ensure that they continue lo meet the needs ol the charity. Ongoing stall training, health and safely inspections and lire risk assessments happen periodically. All our systems were reviewed where necessary. Afllllatlons The charity is allilialed lo the Association of Vineyard Churches UK and Ireland. This is an association ol approximately 125 Churches in the UK. The registered ollice lor VCUKI is.. Vineyard Churches UK and Ireland Unil 8 K3 Business Park 200 Clough Road Hull HU5 1SN Gharily No. 1099748 Company No. 4839046 The Association provides spiritual advice. support and training for the paslors ol the church bul11 has no legal or slruclural authority ov8r the oiganisation. Membership ol Ihe Association ol Vineyard Churches UK and Ireland has no impact on the charity's operating policies or plans lor development. Obleclives and actlvltles To demonstrate primarily (bul not exclusiv&ly} in the city ol Birmingham and the surrounding area the truth, ellecliveness and aulhenlicily of the Gospel ol Jesus Christ by.. The lurlherance of religious or secular public education. The advancement ol the Christian lailh including missionary activities in the Uniled Kingdom and overseas and also including bul not limited lo the planting ol new churches and organisalions of congregations. The relief ol the poor and needy. The relief ol the sick and elderfy. Such other charitable objects and lor Ihe benefit. Charlly alms and dlfference It seeks to make Birmingham Vineyard is commilled lo demonslraling what il means lo follow Jesus Chrisl through practically serving the stirilual, physic81 and emotional needs ol people in ils local communities, the Cily ol Birmingham and surrounding areas, specifically in line with the objectives and 8clivilies ol the organisalion. Through this investment il aims lo be a catalyst lor positive change within the City ol BiTmingham and surrounding areas. Page 3
BIRMINGHAM VINEYARD {A company limited by guarantee) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Charily objectives for the coming year The d&velopmenl ol Sunday services and associated minislrles The SUPFX)rt and training ol leaders The growth and mulliplicalion ol communities The expansion and developrnenl ol the volunle&r workforce Continued posilwe engagement with the communities il serves The support and developrnenl ol other churches, areas, and regions Development of existing international partnerships Strategy and actlvltles thot contrlbule lo achievlng oblectlves - The continued development ol Sunday Services and associated ministries, lo happening 8118ctively both online and in person. Provide oversight and supporl lor volunteers with significant responsibility in the organisalion. Develop courses and events that conlribule lo personal and spiritual development ol members and ihe wider community. Additional appoinlmenls lo the slalf. The support and training ol leaders. Provide ongoing coaching and training limes lor the leadership community in the church wilh a particular emphasis on idenlilying and training new leaders. The growlh and mulliplicalion Df communities. Senior leaders m6el regularly lor team building, training and engagement with all cotnmunlly leaders. Encourage the development ol srnall group communities in new locations ol Birmingham. The expansion and development ol the volunteer workforce. Provide training and develop a climate ol appreciation to increase the volunteer workloTce and volunteer relenlion. Train the leadership community in recruiling volvnleers. Continued positive engageinenl wilh the communilies the charity serves. Develop links with other sectors ol the community to Kjenlily needs or projects that the charlly can help meet. Develop existing cornpassion ministries lo help the vulnerable. The development ol other churches, areas, and regions. Facililale training events, and provide oversight lor a cross section ol18aders from ac¥oss the UK. For area and regional leaders initiate sttial even@, in service training. Provide oversighl ol specific national training inilialives on behalf ol VCUKI. Development ol the international partnerships. Keep regular contact with overseas project workers and take regular trips lo assist in the development ol projects and stall. There is a significant increase in the diversity ol the congregational members, people in key volunteering ¥oles and visible lead6rship in the organizalion al very level. We have modified our reporling and Iraining processes lo track and build Ihe ethnic and cultural divorsily. Retained a pastoral pioneer role lo reach and integrate Hong Kong community., and simullanetsus translation has been introduced al Dur one ol our services las well a5 a wrillen Iranslalionl. Publlc Beneflt The Trustees confirm that they complied with the duly Sn Section 17 01 the Charities Act 201110 have due regard lo the public benefit guidance published by the Comrnission in determining the activities undertaken by the charily. The Charity Commission in ils'charilies and Public Benefit GUidae slates that there are two key principles lo be mel in order lo show that an organisalion's aims are lor the public benefit: lirslly, there musl benefit and secondly, that the benefit musl be lo the public Of a section ol the public. Page 4
BIRMINGHAM VINEYARD IA company limlted by guarantee) TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2022 The Trustees are salistied that the objectives and activities listed above meèt these principles. The public benefit that the charity is providing is by providing to the City ol Birmingham Ibul not exclusively) the truth, ellecliveness and aulhenlicily ol the Gospel ol Jesus Christ. Achievements and Performance 2022 Throughout the year services and ministry areas adapted as government guidelines Ghanged. Programs were ollered lully online, some with a hybrid ol in person and online ollerings, and then some resuming lully in person. As programs resumed they w&re re-evaluated lo serve the current needs ol the church and community. Some changed signilicanlly and new ones were created. Throughout the many changes of the year the church continued lo meet ils goals and objectives. Consisl8nl in-person services resumed al Ihe commencemenl of 2022. We inlerpreled all necessary goveTnmenl guidance. As confidence lo engage in public gathering has increased so atlendance has increased. We had lo rebuild the volunteer learns in many areas to resume events and services. Alongside th& three existing weekly Sunday services a team look Initial steps towards planling an East Sile ol Birmingham Vineyard. Towards the end 012022 there was initial ream building, as well as sorne community events. In the Autumn lerrn the East Sile began meeting bi-monthly with community events. Sundays Sunday services have been offered both Dnline and in-person consistently throughout the year. A small team operaleg and recDrds the services live. Across 2022, we saw an average ol between 105 - 135 p?ople engage with our service livestreams on YouTube within 7 days ol them being filmed and made public. As 2022 progressed we allowed our gathering congregations lo decid& how they would like to conduct themselves in light ol the reslriclions lilting. Masks remain an optional choice in our services. We continue lo see growth rllembers DI the Hong Kong community within Birmingham Vineyard. Our dedicated community pastoral leader has multiplied groups and events that actively assisting new arrivals in the UK. Many families are being welcomed into Sunday services and and lorrning positive friendships with the wider congreoalion. Our diversity as congregations and a leadership community has increased again. This is a direct result ol considerable ellorl and a clear plan lo forge strong relationships with those from various cultural backgrounds. Youlh The lrnpacl ol the pandemic has affected young people most profoundly. The youth ministry has remained a consislenl place lor young people lo connect. A mix ol events and services have been run throughout the year lo help our youth in their personal developrllenl and growth in Christian lailh. Over the summer 012022. the youth team hosted live events lor the youth lo engage with over their school holidays. Young people have mel regularly on Friday nights in Ihelr Sla] events and consislenl youth provision is now present in 2 01 our Sunday services. Young people allended Dreaming the Impossible IDTII, a national youth gathering with 3000 allendants in 2022, along with 13 youth leaders and volunteers from the church. Teams from Birmingham Vineyard were involved in the running ol DTI. Young Adults and Sludents The Young Adulls ministry, lor those from ages 18-30. continued lo meel consislenlly, now mostly In person. Ten monlhly events wore hosted. Approximately 30 young adults allended Cause lo Live For. Vineyard's national young adults ¢onlerence. Th& Young Adults Retreat was able to happen al the beginning ol the year as Covid guidance had lilled, which saw SO attend. In the autumn a joint Church Student Prayer Event was held at the church, attended by new students from several universities across Birmingham. Page 5
BIRMINGHAM VINEYARD (A company limited by guarantee) TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2022 Klds and Famllles A main locus ol the Kids and Families ministry was increasing the volunteers al each sile in correlation with signilicanlly growing numbers ol children present al the Cily Centre sile and South Sile morning service. A largo number ol new volunteers joined the kids, team and olhers stepped up, allowing lor slrtsng Sunday kids programmes. Eighty eight children and len rnembers ol the children's leam allended a 'Lighl Up the World, Parly al the end ol October, In the first hall ol the year, the Children's team also ran a monthly event lor Years 5&6 called 'Friday Fun,, which provided a Iransilional space lor the older Children in primary school before Ihey moved into Ihe youth group. In addition to providing quality Sunday programmes the Kids and Families rninislry also IIKused on supporting parents, caregivers, and the kids team. Ther6 were parenting courses ollered, using conl&nl from an external resoLJrce and an event hosted by VGUKI lor kids, teams and caregivers. The Children's Team also ran a 'Parenling Babies & Toddlers, course. There was also a marriage course ollered towards the slarl ol the year attended by an average ol lourleen couples across a span ol four months. Small groups Small groups have continued lo meel consislenily, with a mixture ol online, hybrid, and in person meetings, dependent on each group's personal preference and comlorlabilily. Online small groups continued lo be lavourable lor many and have continued even as meeting guidance has changed. As groups multiplied and planted new groups, or new groups were IoTmed altogether the church building began being used on weeknights lo provide additional space for more small groups lo meet. Ten groups were planted in 2022, with two closing and two passing leadership lo new people. Two small group leaders, training events were held in 202212021.. Iwol, with Ihe addilion ol a small group leaders. Learning Community in March, allended by twenly-live people. This provided an Dpporlunily lor small group leaders lo gather lor an extended lime lo discuss issues surrounding the question ol human sexuality and the Bible. Alpha Th8re was one informal Alpha course that ran in 2022 led by volunteer leaders in the congregation. Prayer Initiatives Weeks ol Player The charity organised two Weeks ol Prayer throughout the year12021'. three), which provided focused. daily Conlenl. Each ol the Weeks ol Prayer ollered an in-person and online evening prayer meeting lo give options lor engagement. Encounter Nights Pastoral Stall continued to lacililale a monthly gathering called Encounter Nights. These were in response lo the needs we perceived in the congiegalion coming out ol the pandemlc. Sozo is an eslablished prayer ministry that as5isls people in personal growth. Filly lour12021.. lorty-sevenl people had appointrnenls this year. Page 6
BIRMINGHAM VINEYARD {A company Ilmlled by guarantee) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2022 Support and Training of Leaders Pastoral stall engaged in ongoing theological training, and spiritual direction and coaching are ulilised lor professional and personal development. Corporately, the pastoral stall allended two national Learning Community events and a pastoral team vision and planning day, as well as receiving guidance Irorn an external pastoral leaders. The leam allended VCUKI'S national conference in April 2022 and thirty two attended online. Those leading in dillerenl ministry areas within the church receive regular training from their overseers and somelimes external sources as well. This includes Kids learn, Youth team, preachers, Sozo team. Worship team, and small group and community leaders. Thirty people 12021.. nine) participated in Hub, a training programme produced by VCUKI. wlh a locus on those who may go on to lead others in a church selling. Nineteen people 12021.. twenly-lourl participated in Leadership Lab, an in-house programme that idenlilies and equips emerging leaders, regardless ol their area ol influence. Worship leaders hava all8nded lour12021.. livel 8xlernal training events, and three internal training events. Birmingham Vineyard also hosted in-servE¢e training lor ils growing preaching leam, wilh Iwo Preachers, Training events Ihroughoul the year. A member ol the Congregation who has qualilicalions and experience in theological training has been brought in lo do this lo great success. An average 0115 people allended ix)Ih ev8nl8. The Expansion and Devglopment of the Voluntèer workforce A positive development in the volunteer learlls was the number ol new volunteers. 50Yo ol those serving on the Kids team were parl ol the church before Covid bul were not yel serving, and 30 /0 joined th& church during the lockdown and joined teams when in person services began. 50°A of the Welcome and Hospilalily team were also peoplg that were parl ol the church before Covid bul were not yel serving, and those who joined the church during lockdown and started servlng when In person services began made up 28 /.. 116 volunteers were recognis6d and celebrated al a Team Appreciation Party in June. The charills commitment lo providing lair opporlunilies lor everyone lo be involved in the life ol the church was supported by the slalislic that 55Yo leading were lema16. The worship, kids and families, Sunday hospilalily, and service leading teams, and Sozo ministry teams all have more volunteers than they did al the end 012021. Ullimalely, the amount ol people on each team has increased subslanlially: wilh significant growth (Kcuriing particularly in the Children's Ministry, members ol the church have had further involvement. There ig also Increased cultural diversity amongst all services., leadership amongsl the BAME community has been further slienglhened and developed. Compasslon Minlstries The Foodbank Inib'alivo This year the Foodbank was able lo give away 610 12021- 4821 food bags with a rough lolal value of £4,270 12021-.£2,41 QI. These were distributed lo individuals and families in need. The range ol bags ollered meets the n8eds ol th6 diverse group ol people within the communities the charity serves. 11 supports individuals and consislenlly resources a range ol charilieslorganisalions in Birmingham working with those in crisis. We did a special Harvest Drive lor Ihe good bank wherè we also saw jusl ovei £500 in donations giving lo the Foodbank. Page 7
BIRMINGHAM VINEYARD IA company Ilmited by guarantee) TRUSTEES, REPORT (CONTINUED} FOR THE YEAR ENDED 31 DECEMBER 2022 Christmas Hamper Drive The Christmas Hamper appeal provided donations lo supply 90 hampers and 15 vouchers lo superrnarkels lo vulnerable families in Birmingham12021.' 1481. The hampers are valued £20 each, with a total value of £1,800 and the vouchers were £20 each, so £300 tolal12021-. £3.2001. In addilion lo items that would regularly be found in a Foodbank bag, the hampers included extra lood, seasonal food items, Chrtslmas crackers, and a personal card. These hampers were donated by people from within the church, local comrnunily groups, businesses and schools. The hampers were distributed lo individuals and families in need through our partner agencies. GrowBaby GrowBaby started six years ago and has 8&rv8d hundr6ds ol local lamiligs with practical supplies and relational connections. This year GrowBaby has helped over 200 lamilies12021..1801 from across Birmingham and as lar as the Black Country. Clients are referred lo Growbaby Ihrough agencies and Sla1 workers. as well as sell- referral on our website and social media. We have received over 25012021.'2591 donations which we estimate to be over £92512021 £8751. We have since been able to launch GrowBaby al the newly established East Sile in November 2022. We spenl £1.500 on making the room safe & welcoming lor families. Slay and Play Slay and Play provides a free. weekly event which includes playing, crafts, and a snack. The programme had a new strategy, creating an environment where parents were en¢ouraged to actively participate with th2 aelivilies alongside their children, while still allowing lime lo get lo know each other. The weekly event saw an average ol nine tamilies12021.' nine). the majority ol whom are not members ol the church, and learned ol Slay and Play Ihrough the GrowBaby programme or olher external resources. Sale Families Sale Families Is an external national organisalion that supports chlldren and families by connecting Ihem wlh local indiwduals and famllies. There are currently eight volunteers frorn Birmingharn Vineyard who work with Ihe local chapter ol Sale Families and they have collectively supported 60 children through Sale Famillos projects and friendships in 2022. Al Christmas limè. we donated £50 per family lo 8 families as an extra gill lor Christmas. a lolal of £400. Tuck in Tuesday Tuck in Tuesday started in Dember 2022 which was a response lo the warm space initiative lo help combat the rlslng cost ol living and fuel prices. 11 is a weekly warm space with a simple dinner provided lor families in the Norlhlield area. During ils first month in operation, il supported 6 gu&sls on a weekly basis. Jolnt Inltlatlves wlth other churches The church's WOTship leader. working with a worship leader from another church. organised the worship sets lor DTI. The collective worship band represented lourleen dillerenl Vineyard churches. Several membors ol Birmingharn Vineyard's Stall Team were involved in Ihe behind-the-scenes running ol DTI. One team m8mber is on the core team lor DTI, and another is involved in leading worship al the conference ilsell. He helped in the writing, recording and producing ol a song that was created lor DTI and involved other worship leaders and musicians from other churches across the eounlry. Page 8
BIRMINGHAM VINEYARD IA company Ilmlted by guaran1091 TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2022 The Development of other Churches In the Arèa l UK Senior Pastoral Stall have led iraining events, conducted speaking engagemenls and given Individual leadership coaching lor area leaders, pastors and churches in the region and nationally. Th8 Senior Pastors also seNe on the nalionat leadership team ol Vineyard Churches UK and Ireland as Associate National Directors. As parl of this role, they support the National Directors, oversee Regional Leaders in England, oversee the development ol Pastors and churches across the UK and Ireland, and a number ol training inilialives, including Hub and Vineyard Inslilule. A VCUKI stall member and their assistant are based in an ollice in the charills prernises leading this training, which is now in over twenly-one locations across the UK & Ireland. Another member ol the pastoral stall is on the leadership team responslble lor the national youth inilialive. DTI. A relationship has b&en established with a local church that is not parl ol VCUKI bul is in the process ol joining. The charily has provided support through two ways. The Senior Pastors meet regularly and the charity's senior pastor ollers mentorship and guidance. The charily also organises lor sorne ol ils own preachers lo preach al this church on a regular basis. This is both a practical support lo the leadership and is also an Introduction into Ihe vision and values ol VCUKI lor the church members. The worship team produced lorly-eighl Worship Skills videos. These were originally created lo be an in-hoLJse training tool bul have since been watched by Churches around the county. They have received 773 views across the lorly-eighl videos, an average ol sixteen views per vldeo. The Senior Pastors and a number ol the Pastoral Team have spoken al a number ol Vineyard Leadership College evenls. The Senior Pastors have led retreats lor pastors in dillerenl areas ol the UK and have spoken al VCUKI Senior Pastor Zoom meelings. They havo also visited and spoken al other churches in the UK, some Vineyard and some other movements. Development of the International partnershlps The charity conlin4Jes to stjpporl charities that work with Ihe pgrseculed church and unreached people groups in many nations. Dalilso Trust Ongoing financial supporl has been given lo this ministry in Malawi. Two additional Ilnancial gilts were given, one 01 £1,000 towards developing an existing buildlng to host people wanting lo be part ol Malingunde lor year-long internships. The money added an extra bedroom, toilel and bathroom. There was also the gill 01 £2,000 towards Malingunde, Vineyards training and church planting Flnanclal Revlew The Trustees are pleased with the financial performance ol Birmingham Vineyard Church. Al a lime when many other charities struggled lo keep a level ol income Ihal allowed them lo conlinu8 services and programmes. the charity maintained more than adequate funds. Prlnclpal Fundlng Source The principal income source lor Birmingham Vineyard Church is Ihrough personal donations Irorn ils members. We do not currently receive any gran15 or bursaries from external bodies that are used lo serve internal purposes. Page 9
BIRMINGHAM VINEYARD A company limited by guaranlgel TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Investment Policy The liustees have developed an investment policy that will operate in line with the charity's objectives. The investment poliey details the objectives, alliludes lo risk, guidelines and governance lor Ihe charily's inveslmenls. Inveslmenl decisions are taken by the Board ol Trustees or their appointed repr8senlaliv8s and will sel specific manag&menl processes lor each investment as appropriate. Inveslrnent performance will be reviewed biannually. Reserves Pollcy The truslees have achieved sawngs equivalent lo 3 months ol core budget running costs in reserves. This figure was sel al £135,00012021: £135,000). The restrrves policy is subject lo an annual roview. The charily's reserves al th& year gnd are £980,671 12021.. £1,063,814) ol which £42,07012021.. £31,5541 is reslricled. The charity has ITee reseNes, approximated as nel assets less restricted funds, less fixed assets attributable lo unrestricted funds, plus cièdilors due in more than one year allribulable lo unreslricled funds, 01 £235,53612021'. £337,154) available lor use in the next 12 months. Birmingham Vineyard plans lo use the excess funds lo further our charitable objeclivos. COVllh19 The COVID-19 pandemic has continued lo hav& a significant impact on many organisalions, including our own. In particular. lor a significant parl 012021 we were not able lo meet as a church or hold the events we would like lo offer. We were delighlod lo r&lurn lo in-person services in 2022, but also that we have been able lo continue lo oller a high quality onlin8 Sunday service ollering should people prefer that option. Management and stall continued lo be equipped lo elleclively operate the organisalion remotely when required. Al the dale of this report. the Trustees have not noted any significant reduclion in giving income as a result of COVID-19, bul will continue lo monitor Ihis closely. In any event, the Trustees have been managing costs carefully since Ihe slarl ol the pandemic lo ensure Ihal free reserves remain well above larg&l. The organisalion has Complied with government guidance regarding gatherings and has consislenlly encouraged safely measures even when not required. This includes providing a sealing area on Sundays lor those who would prefer lo still wear lace coverings. The charity also implemented a'slicker" system lor Sundays. Dillerenl coloured slickers indicate a dillerenl level ol comfort with personal 8pac&. and church allendees are encouraged to wear a slick8r and respecl the colours ol those around Ihgm. To supporl the local government in ils trllorls lo monitor outbreaks th& charily ollice organised a lesling centre al the building. Following a spike in cases in the aiea, anyone who had been on the premises within a specified lime period was invited lo come lake a test. Eleven people from the team and congregation came lo lake a lesl. Page 10
BIRMINGHAM VINEYARD (A company Ilmlted by guarantee) TRUSTEES, REPORT {CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2022 Statement ol Trustees. Responslbilities The Trustees (who are also the directors ol Ihe charity lor the purposes ol company lawl are responsible lor preparing the Trusloos, reporl and Ihe financial slaletnenls in accordance with applicable law and United Kingdom Accounling SlarKlards Iuniled Kingdom GenerJly Accepted Accounling Praclicel. Company law requires the Trustees lo prepare financial slalemenls lor each financial year. Under company law, the Trustees musl not approve the financial slalemenls unless they are satisfied that they give a true and lair view ol the slate ol allairs ol the charity and ol ils incoming resources and application ol resources, Including its Incom8 and expenditure, lor that period. In preparing these financial slalemenls, the Trustees are required to.. select suitable accounting policies and then apply them consislenlly., observe the methods and principles ol the Charities SORP IFRS 1021., make judgments and accounting eslimales that are reasonable and prudent., slate whether applicable UK Accounting Standards IFRS 1021 have been followed, subject to any material departur85 disclosed and explained in the financial slalemenls., prepare the financial slalements on Ihe going concern basis unless il Is Inappropriate lo presume that the charity will continuo in busin6ss. The Trustees are responsible lor keeping adequate accovnling records that are sullicienl lo show and explain the charivs transactions and disclose with reasonable accuracy al any time the financial position DI the charity and enable Ihem lo ensure that the financial slalemenls comply with the Companies Act 2006. They are also responsibl& lor safeguarding the assets ol the charity and hence lor taking reasonable steps lor the pr6venlion deleclion ol fraud and othgr irregularities. Approved by order ol the members of the txiard ol tiuslees on 21 '2)and signed on their behalf by-. Caplain Ramdas-Harsia (Trusleel Page11
BIRMINGHAM VINEYARD (A company limited by guarantee} INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2022 Independent Examln8r's Report lo the Trustees of Blrmlngham Vlneyard I'lhe company'l I report lo th8 charity Irusletss on my exarninalion ol the accounts of the company lor the year ended 31 D&cemb&r 2022. Responslbililies and Basis of Report As Ihe Iruslees ol the company land ils directors lor Ihe purposes ol company lawl you are responsible lor the preparation ol the accounts accordance with the requirements ol the Companies Act 20061'lhe 2006 Acl'l. Having satisfied myself Ihal the accounts ol the company are not requir8d lo b8 audited U[er Parl 16 01 the 2006 Act and are eligible lor independent examination, I report in resp&cl ol my examination ol the companys accounts carried out und6r section 145 01 the Charities Act 20111'lhe 2011 Acl'l. In carrying out my examination I have followed Ihe Directions given by the Charity Commission under section 14515llbl ol the 2011 Act. Independent Examiner's Statement Since the Company's gross income exceeded £250,000 your examiner musl bg a fflembeT of a body listed in section 145 01 the 2011 Act. I conlirm that l am qualified lo undertake the examination because l am a member of ICAEW, which is one ol the listed bodies. I have completed my examination. l Confirm that no mallers have come lo my attention in connection with the examination giving me cause lo believe.. accounting records were not kept in respect ol the company as required by section 386 01 Ihg 2006 Act., or the accounts do not accord with those records., or the accounts do not Comply with the accounting requirements of section 396 01 the 2006 A¢1 other than any requirement that the accounts give a true and lairf view which is not a matter considered as part of an independent exarninalion,. or the accounts have not been prepared in accordance with the methods and principles of the Statement ol Recommended Practice lor accounting and reporting by charities lapplicable lo charities preparing their accoLJnls In accordance with the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFFIS 10211. I have no con¢ems and have come across no other mallers in connection with the examinaOn to which allenlion should be drawn in this report in order lo enable a proper und&rslanding ol the accounts lo be reached. This report is made solely lo the company's Irusloes, as a body, in accordance with Parl 4 01 the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might slate lo the companls Iruslees those mallers l am required to slate lo them in an Ind&pendenl examiner's report and lor no other purpose. To the lullesl exlenl permilled by law, I do not accept or assume r&sponsibllity to anyone other than the company and the company's Iruslees as a body, lor My work or for this reporl. Signed.. Helen Blundell Dated= 28 September 2023 LLB FGA FGIE DChA Crowe U.K. LLP Chartered Accountants Black Country House Rounds Green Road Oldbury Wesl Midlands B69 2DG Page 12
BIRMINGHAM VINEYARD IA company limiled by guarantee) REGISTERED NUMBER- 03188754 BALANCE SHEET AS AT 31 DECEMBER 2022 2022 2021 Note Flxed assets Tangle assets Current assets 12 739,318 738,139 Debtors Cash al bank and in hand 13 35,072 296,637 14,859 397,860 331.709 412, 719 Creditors.. amounts falling due wlhin one year 14 154,1041 (44.011) Net current assets 277,605 368, 708 Total assets less current liabilities 1,016.923 1, 106,847 Creditors. amounts falling due aller more than one year 136,2521 (43.033) Tot81 net assets 980.671 1,063,814 Charlty funds Reslricled funds Unreslricled funds 16 42,070 938,601 37,554 1,032,260 Total funds 980,671 1,063,814 The company was enlilled lo exemption from audit under section 477 01 the Cornpanies Act 2006. The members have not required the company lo oblain an audll for the year in question in accordance with section 476 01 Companies Act 2006. The Iruslees acknowledge their responsibilities lor complying with the requiremenls of the Act with respect lo accounting records and preparation of financial slalemenls. Tho financial slalèmenls have been prepared in accordance with the provisions applicablo lo entities subject lo the small companies regime. The financial statements were approved and aulhorised lor issue by Ihe Iruslees and signed Dn their behalf by.. Caplain Ramdas-Harsia Truste8 Page 14
BIRW£INGHAM VINEYARD IA company Ilmlted by guarantèe} STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 31 DECEMBER 2022 Unrestricted funds 2022 Restrlcted fLtnds 2022 Total lunds 2022 Tolal lunds 2027 Note Income from: Donalions and legacies Charitable actilieS Investments Other income 573,236 2.281 8,405 1,318 88,349 1.069 661,585 3.350 8,405 1,318 692,584 760 10,577 11,098 Total income 585.240 89.418 674.658 715,019 Expenditure on: Charitable a¢livilies 675,353 82,448 757,801 607,815 Total expendlture 675.353 82.448 757.801 607,815 Net lexpendlturelllncome Transfers between funds (90.113} {3,546) 6.970 3.546 {83.1431 107,204 16 Net movement In funds 193.659) 10,516 {83.1431 107,204 Reconclliation of funds- Total lunds brought forward Nel movement in funds 1.032.260 193,659} 31,554 10,516 1,063.814 {83,1431 956,610 IQ7,204 Total fund$ ¢arried forward 938,601 42,070 980.671 1,063,814 The Statement ol Financial Actlvilies lrtludes all gains and losses r6cognised in the year. The notes on pages 16 10 32 lorm parl of Ihese financial slalements. Page 13
BIRMINGHAM VINEYARD (A company limlted by guarantèe} STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2022 2022 2021 Note Cash flow$ trom operating activlties Nel Cash used in operating acbvities {54,633) 138,424 Cash flows from investing activlllos Purchase of langitAe fixed assets {25,117) (30,053) Net cash used In Investlng acllvllles {25.117} 130,0531 Cash flows from flnanclng actlvltles Repayments ol btsrrowing 121.4731 (28,264) Net cash used in Ilnanclng actlvltles 121,4731 128.2641 Change in cash and cash equlvalents In the year Cash and cash equivalents al the beginning ol the year {101,223) 397,860 80,107 317,753 Cash and cash equlvalonls at the end of the year 20 296,637 397,860 The notes on pages 16 10 32 form parl ol these financial slalernenls Page 15
BIRMINGHAM VINEYARD IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 company stalus The company is a company limited by guarantee. The members ol the company are the Iruslees named on page 1. In the event ol the company being wound up, the liability in respect ol the guarantee is limited to £10 per member ol the company. Accounting policie5 2.1 Basis ol prepaiation of financial statements The financial statements have been prepared in accordance with the Charities SORP IFRS 1021 Accounting and Reporting by Charslies.. Slalement ol Recommended Praelice appliCae lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Repub1Ic ol Ireland IFRS 1021 {elleclive 1 January 20191, the Financial Reporting Sland8rd applicable in the UK and Republic ol Ireland IFRS 1021 and ihe Companiès Act 2006. Birmingham Vineyard meets the definition of a public benefit enlily under FFIS 102. Asseis and liabilities are initially recognised at historical cost or transaction value unless otherwise slated in the relevant accounting policy. 2.2 Going Concern The company has cash resources and has no requirement lor external funding. The Iruslees have a reasonable expectation that the company has adequate resources lo continue in operational existence lor the foreseeable future. They continue lo believe the going concern basis ol accounting appropriate in preparing the annual financial slalemenls. 2.3 Fund accounting General funds are unrestricted furKJs which are available for use al the discretion ol the Iruslees in lurlherance ol the general objectives ol the company and which have not been designated lor other purposes. Reslricled Itjnds are lunds which are lo be used in accordance with specific resiriclions imposed by donors or which have been raised by the company lor particular purposes, The costs ol raising and administering such funds are charged against the specific fund. The aim and use ol each restricted fund is sel out in the notes lo the linanclal statements. Page 16
BIRMINGHAM VINEYARD (A company limiled by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 Accounting policies {¢ontinued} 2.4 Income All incom9 is recognised once the company has enlillemenl lo the income, il is probable that the incom8 will b8 received and Ihe amount ol income receivable can be measured reliably. GTanls are included in the Slalemenl of financial activities on a receivable basis. The balance 01 income received lor specific purposes bul not expended during the period is shown in the relevant funds on th& Balance sheet. Where income is received in advance ol enlillemenl ol receipt, ils recognllion is deferred and included in creditors as deferred income. Where entillernenl occurs before income is received, the income is accrued. Gifts in kind donated lor distribution are included al valualK)n and recognised as income when they are dlslribuled lo the projects. Gills donated for resale are included as income when they are sold. Income lax recoverable Sn relation lo investment incorlle is recognised al the lime the investment income Is receivablg. 2.5 Expenditure Expenditure is recognised once there is a legal or conslruclNe obligation lo Iransler economic benefit lo a third party, il is probable that a Iransler ol economie benefits will be required in selllemenl and the amount ol the obligation can be measur&d reliably. Expenditure is classified by aclivily. The costs ol each aclivily are made up ol the lolal ol direcl costs and shared costs, including support costs involved in undertaking each aclivily. Direcl costs allribulable lo a single activity are allocated directly lo that aclivily. Shared costs which Contribute to more than one activity and support costs which are not attributable lo a single activity are apportioned between those activities on a basis consislenl with the use ol rosources. Central stall cosls are allocated on the basis ol lime spent, and depreciation charges allocalad on the portion ol the asset's use. Support costs are those costs incuried direcdy in support ol expenditur& on Ihe objects ol 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 supporl costs. Grants payable are charged in the year when th& oller is made excopl in those cases where the oller is conditional, such grants being recognised as expenditure when the conditions allaching are lullilled. Grants ollered subject lo conditions which have not been mel al the year end are noted as a commilm&nl, bul not accrued as expenditure. 2.6 Tangible fixed assets and deprgclallon Tangible fixed assèts are initially Tecognised al cost. Aller 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 lixed asset Into ils intended working condition should be included in the measurement ol cost. Page 17
BIRMINGHAM VINEYARD IA company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 Accounting policies {¢ontinugd) 2.6 Tangible flxed assels and depreciatlon (continued) Depreciation is Charged so as lo allocate the cost ol tangible fixed assets less their residual value over Iheir eslimaled usolul lives, using the slraighl-line method. Depreciation is provided on the following bases.. Freehold buildings Long-lerm leasehold prop8rly Motor vehicles Fixtures and fillings Fretrhold land 2QK slraighl line Over the term ol the lease 25.10 slraighl Ilne 25.10 slraighl line Not depreciated 2.7 Interest recèlvable Interest on lund8 hèld on deposit is incluoled when receivable and th6 amount can be measured reliably by the company., this is normally upon nolilicalion ol the interest paid or payable by the Bank. 2.8 Financial instrumenls Debtors Short term debtors are measured al transaction prlce,18ss any impalrmenl. Creditors Short leim creditors are measured al transaction price. Cash Cash is represented by cash in hand and deposits with financial instituton$ repayable wilhoul penalty on noNce ol not more than 24 hours. There are no Complex financial inslrumenls. 2.9 Operatlng leases Rentals paid under operating leases are charged lo the Slalemenl ol linanclal activities on a slraighl- line basis over the lease term. 2.10 Penslons The company op8rales a defined contrlbulion pension scheme and the p8nsion charge represents Ihe amounts payable by Ihe company lo the fund in re5pecl ol the year. 2.11 Role of volunteers The charily relies on the efforts ol ils volunteers who contributed approximately 12,666 hours12021.' 8,650 hours) during the year. The value of the volunteers is not incorporated wilhin the accounts. Page18
BIRMINGHAM VINEYARD {A company limiled by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 Critical occountlng esllmaleg and areas of ludgmenl Eslimales and judgments are continually evalual8d and ar8 based on historical experience and olher factors, including expectations ol lulure events that are believed lo be reasonable under th8 circumstances. Crllical accounting eslimales and assumptions.. il Valuation lor freehold and leasehold properties (see note 12) Income from donatlons and legacles Unyeslricted Restrlcted funds lund$ 2022 2022 Total funds 2022 Total funds 2021 Donations Gills in kind Grants Gill aid donations 467,370 7,695 6,349 473,719 7,695 81,704 98,467 491,437 15,600 94.267 91,280 81,704 296 98,171 573,236 88,349 661.585 692,584 Tola12021 585,618 106,966 692.584 In¢ome from charltablg acllvltles Unrestrlcled Restricted funds funds 2022 2022 Total funds 2022 Total funds 2021 Events income 2,281 1,069 3,350 760 Total 2021 635 122 760 Page 19
BIRMINGHAM VINEYARD {A company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 Investmenl Income Unrestrlcted lunds 2022 Total funds 2022 Total funds 2021 Lellings 8,405 8,405 10.577 Total 2021 10,577 70,577 Donations payable Donatlons to Institutions 2022 Total funds 2022 Total lunds 2021 Donations lo inslilulions 62.760 62,760 63,863 Tola12021 63,863 63,863 During the year donations were made to 1512021 161 inslilulions. The company has made the following material grants lo institutions during the year.. 2022 2021 Name of instilution Vlneyard Church UK The Dalilso Trust 38,733 9,440 14.587 35,856 10,834 17,173 Other organisalions 62,760 63,863 62,760 63,863 Page 20
BIRMINGHAM VINEYARD (A company limilgd by guarantee} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 Analysis of gxpenditure by actlvltles Activities undertaken dlyeclly 2022 Grant fundlng ol actlvltles 2022 Support costs 2022 Total funds 2022 Total funds 2021 Operating the Church 409,162 62,760 285,879 757.801 607,815 Total 2021 340, 717 63,863 203,235 607,815 Analysls of dlrecl costs Total funds 2022 Total funds 2021 Activities 2022 Stall costs Communily care and outreach University ol Birmingham Sunday service Youth work VCUKI regional Pr(Kluclion costs 297,962 73.451 18.637 19,112 297.962 73,451 18.637 19.112 259,063 53,083 4,477 18,975 2, 125 3,000 409,162 409,162 340,717 Tola12021 340, 717 340, 717 Page 21
BIRMINGHAM VINEYARD (A company Ilmlled by guaranleel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 Analysls of expendllure by actlvltlgs Iconllnued) Analysis of support costs Total funds 2022 Tolal funds 2021 Acllvltles 2022 Staff costs Depreciation Properly costs Ollice costs 84,451 23,937 50,391 26.406 84,451 23,937 50,391 26.406 88,862 19,932 20,274 21,999 k lil Motor and travel Training and conferenc& Flepairs and maintenance Sundry expense Legal and professional Bookkeeping costs Independanl examlnallon lee Interest payable 4.759 10,263 30,104 3.413 1.668 46,595 3,786 106 4,759 10,263 30.104 3.413 1,668 46,595 3,786 106 1,444 12,358 10,821 1.511 271 21,747 3,603 413 285,879 285,879 203,235 Total 2021 203,235 203.235 Independent examiner's remuneration 2022 2021 Fees payable lo the company's independent examiner lor the independent examinalion ol the company's annual accounts 3,786 3,813 Page 22
BIRMINGHAM VINEYARD IA company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 10. Staff costs 2022 2021 Wages and salaries Socid security costs Contribution lo defined conlrlbullon pension schemes 337,753 24.414 20,246 307.361 22.457 18,107 382.413 347.925 The average number of persons employed by the company during the year was as follows.. 2022 2021 No. Full limo Part lime 10 18 13 The numbor ol employees whose ernployee benefits (excluding employer pension Costs) exceeded £60,000 was.. 2022 No. 2021 No. In the band £60,001 £70,000 The key management personnel ol the charity consisted ol the Iruslees, the Paslors and th8 Exoculive Pastor. The total remuneration paid lo the key management personnel was £114,39212021 £110,355). 11. Trustees, remuneratlon and expenses During the year I Iruslee, Rovd E A McNeil, received remuneralion. See note 24 lor lurlher details. During the year ended 31 Decemt*r 2022, expenses lolalling £1,521 were reimbursed or paid directly lo 2 Iruslees lor ministry expenses and sundry cosls1£600 10 I Iruslee lor Christmas presenlsj. Page 23
BIRMINGHAM VINEYARD {A company limiled by guarantee} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 12. Tanglble flxed assels Long-term leasehold property Freehold property Motor Flxtures and vehlcles flltlngs Total Cost or valuatlon Al 1 January 2022 Addilions 648,175 122.000 7.860 67,048 25,116 845,083 25,116 Al 31 December 2022 648,175 122,000 7,860 92,164 870,199 Depreciation Al l January 2022 Gharge lor the year 45,543 10.824 4,880 976 7,860 48,661 12,137 106,944 23.937 At 31 December 2022 56,367 5,856 7,860 60,798 130,881 Net book value At 31 December 2022 591,808 116,144 31,366 739,318 At 31 December2021 602,632 117.120 18,387 738.139 Included in land and buildings is Iieehold land al valuation ol £107,00012021 £107.0001 which is not d8precialed. The freehold land and buildings and long leasehold properly were valued on 28 March 2017 by Samuel Bool MRICS ol Pennycuick Collins Chartered Surveyors. The Iwo properties were valued separately and on a combined basis. Th& combined valuation has been adopted and apportioned belween the two ¢omponents on the basis that one would not be disposed ol wilhoul the other. 11 they had not been included al valuation, they would have been included under the h1stor Gosl convention as follows.. Freehokl land and buildings £684,727 12021: £684,727) and accumulated depreciation of £151,170 12021.. £142,726). Long 18rm18asehold properly £131.37612021. 131,3761 and accumulated depreciation of £8,05712021'. £7.0061- Page 24
BIRMINGHAM VINEYARD {A company Ilmlled by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 13. Debtors 2022 2021 Due wlthln one year Trade debtors Other debtors Prepayments and accrued income Tax recoverable 830 2,554 5,885 25,803 2,000 3.008 9,851 35,072 14,859 14. Creditors: Amounts falllng due wlthln one year 2022 2021 Bank loans Trade creditors Other iaxalion and social security Other Creditors Accruals and deferred incorne 6,778 5,669 5,682 23,496 12.479 27,777 1,691 6,564 9, 760 4,279 54,104 44,017 The bank loans are secured on the land and buiklings and the long term leasehold properly anLI represents 90/.12021 130/.1 ol the value ol the securily. The loan carries interest 3.95Q/o per annum. Page 25
BIRMINGHAM VINEYARD (A company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 15. Credltors: Amounts falling due afler more than one year 2022 2021 Bank loans 36.252 43,033 Included within the above are amounts falling due as follows.. 2022 2021 Between one and two years 8ank loans 6.7Y8 9,283 Belween two and flve years Bank loans. 29,474 33, 750 The bank loans are secured on the land and buildings and the long term leasehold properly and represents 9 /.12021 13°/.) of the value of the security. The loan carries interest 3.95 /p per annum. Page 26
BIRMINGHAM VINEYARD {A company Ilmlted by guarantee} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 16. Slatemeni of funds ststemenl of funds- current year Balance at 31 December 2022 Balance at 1 January 2022 Transfers inloul Income Expendlture Unrestrlcted funds General Funds all funds 1,032,260 577,545 1667,6581 13,5461 938,601 Restricted funds City Pastors Food Bank Sozo VCUKI salary grants VCUKI Hub VCUKI expgnses OTI 40 123 230 11.0151 {3711 {7481 167,9831 12.3201 11,5831 {2421 975 248 518 4,795 5.338 560 77,904 3,800 14,716 6,818 1,023 8,223 1,028 992 5,210 51 9,009 992 10,495 A Greater Welcome Compassion Marriage Course Ukranian Appeal 12,638 17,353) (833) 782 40 40 31.554 89,418 182,448) 3,546 42,070 Totsl of funds 1,063,814 666.963 (750,106) 980,671 Page 27
BIRMINGHAM VINEYARD IA company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 16. Statement ot funds {contlnuedl statament of funds- prior year Balance al 31 Decembei 2021 Balance al l January 2021 Transfers inloul Income Expenditure Unrestrlcted funds General Funds - all funds 928,744 592,331 (481,947) 16.874) 1,032,260 Restrlcted funds City Pastors Food Bank Sozo VCUKI Stall Costs VCUKI Regional Expenses VGUKI Hub DTI A Greater Welcome Compassion Martiage Cou¥se Ukranian Appeal 41 2,252 540 (590) (5,069) (928) 174,696) (1,704) {15,859) 549 (7,364) 28 10, 187 360 3.963 264 4,997 8.101 75,528 2,000 16,200 122 4,795 560 5,338 8,223 3,481 6,924 (9, 778) fl.650J 6,297 7,364 72,638 27,866 107,088 1110,274) 6,874 31,554 Total ot tunds 956,610 699.419 (592,215) 1.063,814 Page 28
BIRMINGHAM VINEYARD (A company limited by guarantee} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 Restricted Funds City Pastors Funds donated lo support the City Pastor initiative which involves volunteers from local churches working together with the Broad Street and Soulhside dislricls ol Birmingham lo ensure everyone who visits the city on a Friday or Saturday night encounters a sale, vibrant environment. Food Bank Donations lo be used lor running the Church's food bank. Sozo Donations reslricled for use on the Sozo prayer rninislry projects. VCUKI Staff Costs Grant funding provided by VCUKI lo Cover the payroll costs ol Blrmlngham Vineyard stall members duties lor the wider VCUKI nelwork. VCUKI Regional Grant funding provided by VCUKI lo cover the Pastor's expenses while Expenses performing VCUKI Regional work. VCUKI Hub Grant funding provided by VCUKI towards the Hub Project whFch provides training videos and other material to be used across the wider VCUKI nelwork. DTI Funds reslricled for the purpose of pulling on a youth evenl al the Slaflordshire County Showground in 2020. A Greater Welcome FurKI reslricled lor greater accessibility lo properly. Compassion Funds us8d lor the Food Bank and Grow Baby ministries. as well ag sèasonal inilialives. Ukralnlan Appeal Funds donated from reserves lor crisis support during the Ukrainian war. Transfers bebNeen funds represent the funding from unreslricled rese¥ves ol the City Pastors, Food Bank, VCUKI expenses and Marriage Course funds. 17. Summary of funds Summary of funds - current year Balance at 31 December 2022 Balance at 1 Jonuary 2022 Transfers Inlout Ineome Expenditure General funds Restricled funds 1,032,260 31.554 577.545 89,418 {667,6581 182,4481 (3,546} 3.546 938,601 42,070 1,063,814 666,963 1750,106) 980,671 Page 29
BIRMINGHAM VINEYARD IA company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 17. Summary of funds {contlnuedl Summary of funds- prior year Salance al 31 D8cember 2021 Balance al l January 2021 Translers in/oul Income Expendilure General funds Reslricled funds 928, 744 27.866 592,331 107,086 (481,941) (110,274J (6,874) 6,874 1,032,260 31,554 956,610 699,419 (592,215) 1,063,814 18. Analysis of net assets betwèen funds AnalysSs of net assets between funds- current year Unrestrlcted Restrlcled funds funds 2022 2022 Total funds 2022 Tanglble fixed assets Current assets Creditors due within one year Creditors due in more than one year 739.318 289,639 154,1041 136.2521 739,318 331,709 {54,104) {36,252} 42,070 Total 938,601 42,070 980,671 Analysis of net assets between funds - prlor year UnreslriGte(Y funds 2021 Reslriclea lunds 2021 rolal funds 2021 Tangible fixed assets Current assets Gredilors due within one year Credilors due in more than one year 738,139 381, 165 (44,011) (43,033) 738. 139 412,719 (44,011) (43,033) 31,554 Total 1.032,260 31,554 7,063,814 Page 30
BIRMINGHAM VINEYARD {A company limlled by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 19. Reconcillatlon ol net movement In funds to net cash flow from operatlng 8Ctlvltles 2022 2021 Nel incomelexpendilure lor the year las per Statement ol Financial Acliviliesl 183,143} 107,204 Adjustments for: Depreciation charges Decrease in debtors Decrease in creditors 23,937 120,2121 25,031 19.932 12,094 1806) Net eash provided byllused In} operatlng activities (54,387) 138,424 20. Analysls of cash and cash equivalents 2022 2021 Cash in hand 296,637 397,860 Total cash and cash equlvalents 296,637 397,860 21. Analysls of changes In net debt At1 January 2022 Cash tlows other non- cash changes At31 December 2022 Cash al bank and in hand Debt due within 1 year Debt due aller 1 year 397.860 121,7171 143,0331 1101,223} 21,720 296,637 16,778) (36,252) (6,7811 6,781 333.110 {79,5031 253,607 Page31
BIRMINGHAM VINEYARD (A company lifflited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 22. Penslon ¢ommllment$ Th8 charity op&rales a defined contribution pension scheme. The assets ol Ihe sch&me are held separately from those ol the charity in an independently adminislerecs fund. The pension costs shown in note 10 represent the contribullons payable by the charity lo these funds. Operatlng lease commltments Al 31 Dectrmber 2022 tho company had cornmilmenls lo make lulure rninimum lease payments under non-cancellable operating leases as follows.. 2022 Not later than 1 year Later than 1 year and not later than 5 years 1,894 6,472 8,366 24. Related party Iransactlons During the year, Revd E A McNeil, a Iruslee ol the Charity recewed remuneration of £54,008 12021.. £52,470) as well as employer pension conlribulions of £3,237 12021.. £3,148). Revd E A McN&il also received reimbursem&nls lor phone costs in the year of £12012021.. £1201. R M McNeil, wile ol Revd E A McNeil, received remuneration of £43,175 12021.. £41,597) as well as employer pension contributions of £2,57312021'. £2.4961. R M McNeil also received reimbursements lor phone cosls in the year of £12012021.. £1201. Revd E A McNeil and R M McNeil also received reimbursements lor rnileage, parking and other travel expenses of £3,539 12021.. £1,870). Other Iruslee and related party reitnbursemenls amounted lo £NIL 12021.. £7441 In aggregate total donations of £39,33812021: £94,855) were received from 7 Iruslees and immediate lamily12021'. 71. These figures do not include gill aid. Remuneraled Iruslees are excluded from any discussions in relation lo pay or other benefits Ihal may b received by them or a larnily member. Trustees and connected parties are only remunerated in so lar as il is permilled under the Memorandum and Articles ol Association governing the charity. Other than already disclosed at)ove ther? were no othèr related party Iransacllons In either the current or previous financial years. Page 32