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 2023

BIRMINGHAM VINEYARD
IA company limited by guarantee)
CONTENTS
Page
Reference and administrative details of the company, its Trustees and advisers
Trustees, report
Independent examiner's report
Slalemenl of financial activities
2-12
13
14
Balance sheet
15
statement of cash flows
16
Notes lo the financial slalemenls
17-35

BIRMINGHAM VINEYARD
(A company limited by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2023
Trustees
Revd E A McNeil
l D Rogers
M R Mcmaster
D R Miles (resigned 15 December 20231
C A R Ramdas-Harsia
M T Gowen (appointed 17 February 2023)
C R Chadwell {appoinled 28 July 2023)
P Gatling (appointed 20 October 2023)
B McAree (appointed 19 January 2024)
Company registered
number
03188754
Charity registered
number
1056661
Registered office
Network House
174- 178 Barford Street
Digbelh
Birmingham
B5 7EP
Company se¢retsry
A D Gatling
E E Harris
Independent Examiner
Crowe U.K. LLP
Chartered Accountants
Black Couniry House
Rounds Green Road
Oldbury
Wesl Midlands
B69 2DG
Bankers
The Co-operalive Bank
Skelmersdale
WN8 6GH
Solicitors
Gowling WLG
Two Snowhill
Birmingham
B4 6WR
Page 1

BIRMINGHAM VINEYARD
IA company limited by guarantee)
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
The trustees present their annual report together with the financial slatemenls of the company for the year 1
January 2023 10 31 December 2023. 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 ISORPI 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 2019).
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 {Slrategic Report and Directors,
Report) Regulations 2013 has been omitted.
Structure Governance & Management
Governing Document
The organisalion 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
eslablished the objectives and powers of the charitable company and is governed under ils Articles of
Association. In the event of the company being wound up trustees are required lo conlribute an amount not
exceeding £10 per Iruslee.
Recruitment & Appointment of Management Committee
The directors of the company are also charity Iruslees 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 admilling new company members it lakes into accounl the contribution lo the skills mix
and balance of the board as a whole. A review of the composilion of Ihe Iruslees was undertaken in 2019 and it
was decided lo 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
Ihe charily.
Trustee Induction & Training
In 2023 the trustee induction and training process was reviewed and deemed appropriate. The process covers
Ihe following.. a brief history of the organisalion and ils plans for development., a summary of the legal
responsibililies for directors and Iruslees,. 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 organisalion's relationship with Vineyard Churches UK and Ireland. Three new Irustees joined the board in
2023, and anlicipaling that there would be one or two Iruslees stepping down in the coming year, recruitment of
new Iruslees has maintained a priority.
Organisational Structure
Birmingham Vineyard is supported by the Board of Trustees who are responsible for policy decisions, and who
regularly interact with Ihe Senior Pastor and Executive Pastor. The Senior Pastor and Executive Pastor meet and
consult with the Pastoral Team and Adminislralion Teams throughout the year, lo encourage besi practice within
the management team and activities of the organisation.
Decision Making
The Senior Pastor and Pastoral Team are responsible for all mallers relaled to the spiritual guidance and
leadership of the church and the Iruslees have specific responsibility for employment, policy making and major
Page 2

BIRMINGHAM VINEYARD
IA Company limited by guarantee)
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2023
financial decisions and commitments. The charity employs Iwo senior pastors, an executive pastor, a pastoral
staff leam, executive assislanls, an administrative assistanl. a production coordinator, and a logistics and media
coordinator.
Risk Management
The truslees and staff have conducted a review of the major risks lo which the charity is exposed. A risk register
has been eslablished and is updated al least annually. Where appropriate, systems or procedures have been
established lo mitigate the risks faced by the charity. Procedures are in place lo ensure compliance with health
and safely of staff, volunteers and visitors in accordance with all of the activities Ihe charily is engaged in. These
procedures are reviewed annually to ensure that they continue lo meet the needs of the charity. Ongoing staff
training, health and safety inspections and fire risk assessments happen periodically. All our systems were
reviewed where necessary.
Affiliations
The charity is affiliated to the Association ol Vineyard Churches UK and Ireland. This is an association of over
120 Churches in the UK.
The registered office for VCUKI is..
Vineyard Churches UK and Ireland
Unil 8
K3 Business Park
200 Clough Road
Hull
HU51SN
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 organisalion. 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 demonslrale primarily (bul not exclusively) in the city of Birmingham and the surrounding area the truth.
effectiveness and aulhenlicily of the Gospel of Jesus Christ by..
The furtherance of religious or secular public education.
The advancement of the Christian faith including missionary activities in the United Kingdom and overseas and
also including but not limited lo the planting of new churches and siles.
The relief of the poor, needy. sick and elderly.
Such other charilable objecls and for the benefit of such other charitable bodies and institutions as the trustees
shall in their absolute discrelion see fit.
Charity aims and difference it seeks to make
Birmingham Vineyard is commilled lo demonstrating what it means lo 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 Ihe objectives and activities of the organisation. Through this
investment it aims lo be a catalysl for positive change within the City of Birmingham and surrounding areas.
Page 3

BIRMINGHAM VINEYARD
(A company limited by guarantee)
TRUSTEES, REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2023
Charity objectives for the coming year
The development of Sunday services and associated ministries.
The development of existing sites and small groups.
To plant a new small group each month, and a new site within the year.
The support and training of the staff team.
The expansion, development, and training of the volunleer workforce.
To support church members in their personal and spiritual development.
Continued positive engagement with the communities il serves.
The support and development of other charities, churches, areas, and regions.
Development of existing international partnerships.
To increase diversity among volunteer teams.
To work toward strengthening the community and relationships of church members across the four services,
through the planning of The Big Weekend, a church-wide weekend away. to be held off sile in 2024.
Strategy and activities that contribute to achieving objectives
Regular meetings between Ihe Senior Pastors and Sile Pastors, to provide vision and training for shaping
Sunday Se￿ices.
strategic planning of sermon series, and preaching training events lo equip preachers.
Recruitment and training of volunteers for the following Sunday teams.. hospitality, worship, media, kids.
and youth.
Regular oversight for small group leaders and cluster leaders with a staff member.
Mentoring and training for those feeling called to plant new small groups and siles, through personal
relationships with staff, and facilitated training programs.
The staff teams will attend a wide variety of training events and conferences, and have access lo
mentoring, coaching, and spiritual direction.
A wide variety of training events for volunteers, alongside oversight and relationships with staff members.
Developing courses and facililaling events that conlribule lo personal and spiritual development of
members and the wider communily.
Appointing key volunteers lo oversee specific areas of our compassion ministries.
Appointment of a full time Assistant Pastor to oversee Youth and give more attention to the Young Adults
ministry.
Providing the use of the church offices for other charities, organisalions, and national VCUKI teams and
events.
Development of international partnerships through financial giving and visits from a member of the
congregation.
Modification lo recruilmenl strategy and training processes lo build diverse volunteer teams, especially
seeking for those in visible leadership to accurately reflect the diversity of the church congregation.
Page 4

BIRMINGHAM VINEYARD
IA Company limited by guarantee)
TRUSTEES, REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2023
Public Benefit
The Trustees confirm that they complied with the duly in Section 17 of the Charilies Acl 2011 to have due regard
to the public benefit guidance published by the Commission in determining Ihe aclivilies undertaken by the
charity.
The Charity Commission in its "Charities and Public Benefit Guidance states that there are Iwo key principles to
be met in order lo show that an organisalion'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 Ibul not exclusively) the truth, effectiveness
and authenticity of the Gospel of Jesus Chrisl.
Achievements and Performance 2023
Upon reviewing the changes made lo programs during the Covid lockdown, programs were offered fully online,
some wilh a hybrid of in person and online offerings, and Ihen some resuming fully in person. As programs
resumed they were re-evaluated to serve the currenl needs of the church and community. Some changed
significantly and new ones were created.
In our three existing services, high quality Sunday services were maintained with an increase in attendance in
the lalter half of the year. In April our fourth sile, East sile, officially launched, with weekly Sunday meetings.
This was in addition lo the community events and small groups that were already happening.
Sundays
Sunday services have been offered both online and in-peison consistently. Al the end of September we ceased
offering the live chat option for the Sunday morning service, but the service was still available to watch live.
Across the year. we saw an average of fifty people (2022-1201 engage with our service livestreams on YouTube
wilhin seven days of Ihem being filmed and made public.
We continue to see growth members of Ihe Hong Kong communily within Birmingham Vineyard. Families
continue to be welcomed into Sunday services and are forming positive friendships with the wider congregation.
We have seen the integration of those from the Hong Kong community onlo Sunday teams, with representation
on the Kids, Hospitality, and Worship Teams, along with the Cantonese Translation team.
Our diversily as congregalions and a leadership community has increased. This is a direct result of considerable
effort and a clear plan to forge strong relationships with those from various cultural backgrounds
Youth
Our Youth Pastor moved on from the role in May, and it was a priorily that the youth ministry remain a consistent
place for young people to connect while we wailed for a permanent appointment lo be made. This was ensured
by employing Iwo members of the Youth Team on a part-time, short term basis. A permanent appointment was
made in Sepiember.
A mix of events and services have been run throughout the year lo help our youth in their personal development
and growth in Christian faith. Over Ihe summer of 2023, the youth team hosted four12022'. five) events for the
youth lo engage with over theii school holidays.
Page 5

BIRMINGHAM VINEYARD
(A company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
During school terms, young people have met regularly on Friday nights for their social events and consistent
youth provision is now presenl in Ihree of our four Sunday services. Thirty-two youth attended Dreaming the
Impossible (DTI), VCUKI'S nalional youth gathering of over 3,000 allendanls from across the UK and Ireland.
Additionally, thirteen youth leaders and Iwenly volunteers from the church accompanied the youth from the
church. Volunteers from Birmingham Vineyard were also involved in Ihe running of DTI, on a broader scale.
Young Adults and Students
The Young Adulls ministry, for those from ages 18-30, continued to meet consistently. Nine {2022'. lenl monthly
evenls were hosted, ranging from socials, lo prayer and worship events. to topical learning (for example,
finances). The Young Adults Retreat, organised internally by the Young Adults team. took place in February
Fifly-five in attendance {2022.' fifly).
In October The Youngs Adults team hosled The Big Welcome, an event to specifically welcome new students to
the city and church, with fifty-one in attendance.
Twenty (2022.. thirty) young adults allended Cause to Live For, VCUKI'S national young adults conference.
Kids and Families
After a previous year of focusing on rebuilding the Sunday volunteer teams, the Kids and Families ministry was
able lo turn attention lo producing quality events, while maintaining strong Sunday programs. There was a
Family Party Afternoon al the end of the summer, attended by church attendees and families thal connect with
the Slay and Play ministry. Around eighty children attended. Easl Site hosted their first Bright Party in October,
with eighty children and adults in attendance. Sixty-one children and adults (2022.. eighty-eight) attended a Light
Party al City Cenlre Site in November.
The Kids and Families ministry continued to focus on supporting parents and caregivers. The Kids, Team ran a
'Parenling Babies & Toddlers, course, for parents and caregivers, using the external resource, Parenling for
Faith. Four families participated. They also promoted five topical training events for parents which were run by
Parenling for Failh.
In the autumn, provision of Kids programming relumed lo the City Centre evening service. There had not been
Kids, programming in the evening service since before Covid. Four children regularly attended, with numbers
steadily increasing.
Previously part of our Compassion ministries, Slay and Play is now run as part of our Kids and Families ministry.
stay and Play provides a free. weekly event which includes playing, crafts, singing, and a snack. The
programme's slralegy of creating an environment where parents were encouraged lo actively participate with the
aclivilies alongside Iheir children. while still allowing time lo get to know each other, has been successful. The
weekly event saw an aveiage Ihirteen 12022.'nine), the majority of whom are not members of the church, and
learned of Slay and Play through the GrowBaby programme or other external resources.
Srnall groups
Small groups have continued lo meet consistently. The majority of groups meet in person, with some online
groups being available. There were an average of Ihirty-lwo small groups throughoul the year. Fourteen {2022'.
ten) brand new groups were planted, wilh seven (2022.. two) closing and two (2022.. two) passing leadership to
new people.
Two (2022.. two) training events were held for new small group leaders.
Cluster leaders oversee the small group leaders. They are responsible for supporting small group leaders by
being Ihe first point of contact when difficult pastoral or relational needs arise within their groups, and offering
Page 6

BIRMINGHAM VINEYARD
(A company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
guidance around mulliplicalion. They also check-in wilh the small group leaders to make sure they are being
cared for and supported. The cluster leaders receive support through a termly catch up wilh a staff member and
are encouraged lo have someone else they meet with regularly for discipleship and support. There were 17
cluster leaders, supporting the small group leaders
Alpha
We ran two Alpha courses in 2023. One was al Ihe newly planted East sile. The second was an open invitation,
run cenlrally and was altended by an average of twenly-five people each week. Twenty-four of those people
continued lo engage with the church.
Prayer Initiatives
The charity organised one 12022.. two} Week of Prayer, which provided focused. daily conlent for personal
prayer, along with Zoom meetings for led prayers in a group selling. In January, the charity participated in
VCUKI'S prayer initiative 21 Days of Fasting and Prayer, along with olher churches in the Vineyard movement.
The charity facilitated two communal devolionals, one for Lent and one for Advent.
Encounter Nights
Pastoral staff continued to facilitate monthly galherings called Encounter Nights, which focus on worship and
intercessory prayer. An average of Iwenly people attend these gatherings.
Sozo is an established prayer ministry that assists people in personal growth. Sixly-two {2022.' fifty-four)
individuals had appointments this year, with sevenly-three appointments taking place.
Support and Training of Leaders
Pasloral staff engaged in ongoing theological training, and spiritual direction and coaching are utilised for
professional and personal development. Members of the pastoral staff altended two (2022: two) external
Learning Community events, specifically for the staff of large churches, as well as a Learning Community hosted
by VCUKI. There were strategic and relalional team days for the pastoral staff, as well as the collective staff
team. The staff team allended VCUKI'S national conference in April 2023, with eighteen staff in attendance.
Staff also received training in Safeguarding, the DBS process, and first aid.
Those leading in different ministry areas within the church receive regular training from their overseers and
sometimes external souroes as well. This includes Kids leam, Youth team, Sozo team, Worship team, Small
Group and Cluster Leaders, and the preaching team. Three All Leaders Meetings were held throughout the year,
gathering leaders from all ministry leaders to receive Iraining and support on specific topics.
Twenty-nine participaled in VLE (Vineyard Leadership Essentials), a training programme produced by VCUKI for
those leading in a church setting. Three (2022.. twenty-four) participated in Leadership Lab, an in-house
programme Ihal identifies and equips emerging leaders, regardless of their area of influence.
Worship leaders have attended two 12022.'fourl external training events, and two {2022=three) internal training
events.
Birmingham Vineyard also hosted in-service training for ils growing preaching team, with four {2022.'Iwo)
Preachers, Training events Ihroughout the year. Members of the congregation who have qualifications and
experience in theological Iraining have been brought in lo do this lo great success. An average of seventeen
(2022.. fifteen) people attended Ihe events.
Page 7

BIRMINGHAM VINEYARD
IA company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
The Expansion and Development of the Volunteer workforce
There is always a need for additional volunteers, but as Sunday church attendance grew across all siles and
services, along wilh Ihe planting of the East Sile, the need for more volunteers was clear. Notices and invitations
were made during nolices on Sunday services lo encourage people to sign up to serve, but the majority of new
volunteers signed up to teams through personal invitations from staff and ministry leaders. At the City Centre
morning service there was a significant increase in Ihe number of Ihose from the Hong Kong community who
were serving on Sunday teams, and cultural diversity amongst volunteer teams across the whole church is
evident.
Volunteers receive a variely of training opportunities and relational oversight, either from olher volunteer ministry
leaders or staff. Since most of the ministry leaders are volunteers, the training opportunities discussed in the
section above would apply here as well.
Approximately 120 {2022.' 116) volunteers were recognised and celebrated at a Team Appreciation Party in
September.
Page 8

BIRMINGHAM VINEYARD
IA company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Compassion Ministries
TThe Foodbank Initiative
This year the Foodbank was able lo give away 664 {2022'. 610) food bags with a rough total value of £5,644
{2022= £4,270). These were distributed lo individuals and families in need, through partner agencies. The range
of bags offered meets the needs of the diverse group of people wilhin the communities the charity serves.
The Chrislmas Hamper appeal provided hampers lo sixty-two (2022.. forty-eight) families in Birmingham. The
hampers are valued al £25 (2022'.£501 each, with a total value of £1,500 (2022'.£2,400). In addition to items Ihal
would regularly be found in a Foodbank bag, Ihe 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. Considering that not all families would want a traditional Christmas hamper, vouchers to
supermarkets were also given. Seventeen (2022.. forty) vouchers were provided, valued at £20 {2022'.£201 each,
so £340 (2022.. £800)
An Easter Egg Drive collected 320 Easter eggs, which were then distributed to children through connections lo
local schools, Birmingham Solihull Women's Aid, Safe Families, the charity's Stay and Play and Growbaby
programs, connections with social worker's and drop-in clients al Harborne Baptist Church.
GrowBaby
GrowBaby slarled in 2016 and helps local families with relational connections and practical supplies for children
0-5 years of age, all for free. Clients are referred to Growbaby through agencies and social workers, as well as
self-referral on our website and social media. In 2022, the East Site started a GrowBaby drop-in centre,
expanding the GrowBaby ministry to two locations and increasing ils availability lo families. This year the City
Centre GrowBaby ministry has helped sixly-seven families {2022= Iwo hundred). We have received over 177
(2022.. iwo hundred and fifty) donations which we estimate lo be over £2,986 (2022.'£925). The East Site
GrowBaby has helped 150 families, and has received 338 donations valued at £6,500.
Safe Families
Safe Families is an external national organisation that supports children and families by connecting them with
local individuals and families. There are currently eleven (2022'.eighl) volunteers from Birmingham Vineyard who
work with the local chapter of Safe Families and they have collectively supported Iwenty (2022-60) children
across len families through Safe Families projects and friendships in 2023. At Christmas the charity provided
Ihe Safe Families volunteers wilh vouchers to care for their families in a special way, such as a special meal oul,
Irip, or seasonal activity. Four vouchers were distributed valued at £50 each.
Tuck In Tuesday
Tuck In Tuesday started in December 2022 as a response to Ihe warm space initiative to combat the rising cost
of living and fuel prices. It is a weekly warm space wilh a simple meal and craft activities provided for families in
the Northfield area. 11 supports an average of fifteen families on a weekly basis. It costs £35 per week for food
and craft supplies.
City Paslors
City Pastors is an external initiative Ihal Ihree members from the charity are involved in. The volunteers spend
time in Ihe Birmingham city centre on Friday and Saturday evenings, offering support lo those participating in the
nighl-lime economy. people who are homeless, and anyone needing care and assistance. They do this through
practical ways such as offering directions, helping people gel rides home, and signposting people to other
services thal are offered. Cily Pastors also provide a listening ear lo those who may want lo talk, and are always
available
to
pray
for
those
who
are
open
lo
City
Pastors
include
volunteers from four local churches
Page 9

BIRMINGHAM VINEYARD
{A company limited by guarantee)
TRUSTEES, REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2023
Joint initiatives with other churches
The church's worship leader, working with a worship leader from anolher church, organised the worship sets for
DTI. The collective worship band represented nine12022'. fourteen) different Vineyard churches. He helped in
Ihe writing. recording and producing of a song ihal was created for DTI and involved other worship leaders and
musicians from other churches across the country.
The Sozo team partnered with a local church that is not part of VCUKI lo host a Sozo training event.
The Development of other Churches in the Area l UK
Senior Pastoral Slaff have led Iraining events, conducted speaking engagements and given individual leadership
coaching for area leaders, paslors and churches in the region and nalionally.
The Senior Pastors also serve on the national leadership team of Vineyard Churches UK and Ireland as
Associate Nalional Directors. As part of this role, they support the National Directors, oversee Regional Leaders,
oversee a VCUKI staff member and other key minisiry leaders. as well as the development of paslors and
churches across the UK and Ireland. In the autumn, the charily's worship pastor was appointed to a national role
within VCUKI as Director of Worship Training. In this role he will oversee the development of worship in Vineyard
churches across the UK and Ireland. He has created regional structures of oversight and is developing multiple
resources that will equip worship ministries in Vineyard churches.
The Senior Pastors and a number of the Pastoral Team have spoken al a number of Vineyard Leadership
College events. The Senior Pastors have led retreats for pastors in different areas of the UK and have spoken at
VCUKI Senior Pastor zoom meelings. They have also visited and spoken at other churches in the UK, some
Vineyard and some other movements.
In addition to supporting the developmenl of other churches, the charity supported the work of other charities,
both local and national, through the use of ils building. A local Christian Union chapter and local charity that
supports survivors of modern slavery used the building for events. A national charity that supports fostering and
adoption used the building multiple limes lo host in-person training days for their staff. The charity hosted
VCUKI'S Growbaby conference in Ihe building, as well as a staff day for VCUKI staff.
Development of the international partnerships
The charily continues to support charities that work with the persecuted church and unreached people groups in
many nations.
Support in Malawi
Ongoing financial support has been given to Dalilso Trust. In addition to the regular financial support that the
charity provides, a one-off give of £500 was given. This was put toward purchasing bicycles for the Happy Faces
program. A one-off gift of £2,500 was given lo Malingunde Vineyard for church planting, specifically training and
equipping of pastors and team.
Financial Review
The Trustees are pleased with the financial performance of Birmingham Vineyard Church. Al a lime when many
other charities struggled to keep a level of income that allowed them to continue services and programmes, the
charity maintained more than adequate funds.
Page 10

BIRMINGHAM VINEYARD
IA company limited by guarantee)
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2023
Principal Funding Source
The principal income source for Birmingh8m Vineyard Church is through personal donations from ils members.
We did receive £16,500 grants, to specifically fund compassion related projects.
Investment Policy
The Iruslees have developed an investment policy that will operate in line with the charity's objectives. The
investment policy delails the objectives, altitudes lo risk, guidelines and governance for Ihe charitls
investments. Inveslmenl 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 biannually.
Reserves Policy
The trustees have achieved savings equivalent to 3 months core budget running costs in reserves. This figure
was sel at £157,500 {2022'. £135,000). The reserves policy is subject to an annual review. The charity's reserves
at the year end are £1,002,598 (2022.. £980,671) of which £58,292 (2022.. £42,070) is restricted. The charily has
free reserves, approximated as net assels less reslricled funds, less fixed assets allribulable lo unrestricted
funds, plus creditors due in more Ihan one year attributable lo unrestricted funds, £250,955 {2022: £235,536)
available for use in the next 12 months. Birmingham Vineyard plans to use Ihe excess funds to further our
charitable objectives.
Page11

BIRMINGHAM VINEYARD
IA company limited by guarantee)
TRUSTEES, REPORT (CONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2023
statement of 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 charilable company as al the balance sheel dale and of ils
incoming resources and application of resources, including income and expenditure, for the financial year. In
preparing those financial stalemenls, the company members have endeavoured to follow best practice and..
select suitable accounting policies and Ihen apply them consistently;
make judgments and estimates that are reasonable and prudent;
prepare the financial slalemenls on the going concern basis unless il is inappropriate to assume that the
company will continue on Ihal basis.
The company members are responsible for maintaining proper accounting records which disclose with
reasonable accuracy al any time the financial position of the charitable company and to enable them lo ensure
that the financial statements comply with the Companies Act 2006. The company members are also responsible
for safeguarding ihe 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 wilh the Statement of Recommended Practice.. Accounting and
Reporling by Charities (issued in March 2005).
Approved by order oflhe members of the board of trustees on I q
nd signed on their behalf by..
Caplain Ramdas-Harsia
(Trustee)
Page 12

BIRMINGHAM VINEYARD
IA company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
Independent Examiner's Report to the Trustees of Birmingham Vineyard ('the company'l
I report lo the charily trLsslees on my examination of the accounls of the company for the year ended 31
December 2023.
Responsibilities and Basis of Report
As Ihe trustees of the company (and its directors for the purposes of company law) you are responsible for (he
preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,).
Having satisfied myself thal the accounts of the company are not required to be audited under Part 16 of the
2006 Acl 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 {'Ihe 2011 Acl'l. In carrying out my examination
I have followed the Directions given by the Charity Commission under section 145(5)(bl 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 l am qualified to undertake the examination because l am a member
of ICAEW. which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come lo my attention in connection with the
examination giving me cause to believe..
accounting records were not kept in respect of Ihe company as required by section 386 of the 2006 Acl.,
or
the accounts do not accord with those records-, or
Ihe accounls do not comply with the accounting requirements of section 396 of the 2006 Act other than
any requirement that the accounls give a 'true and fair, view which is not a matter considered as part of
an independent examination- or
the accounts have not been prepared in accordance with the methods and principles of the Slalemenl of
Recommended Practice for accounting and reporting by charities lapplicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland {FRS 10211.
I have no concerns and have come across no other mallers in connection with the examination to which
attention should be drawn in this report in order lo enable a proper understanding of the accounts lo be reached.
This report is made solely to the company's trustees, as a body, in accordance wilh Part 4 of the Charities
{Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state lo the company's
Iruslees those matters l am required lo slate lo them in an Independent examiner's report and for no other
purpose. To the fullest extent permilled by law, I do not accept or assume responsibility lo anyone other than the
company and the company's trustees as a body, for my work or for this report.
Signed..
Helen Blundell
Dated..
LLB FCA FCIE DChA
Crowe U.K. LLP
Chartered Accountants
Black Country House
Rounds Green Road
Oldbury
West Midland5
B69 2DG
Page 13

BIRMINGHAM VINEYARD
IA company limSted by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNTI
FOR THE YEAR ENDED 31 DECEMBER 2023
Unrestricted
funds
2023
Restricted
funds
2023
Total
funds
2023
Total
funds
2022
Note
Income from:
Donalions and legacies
Charilable activities
Investments
673,712
5,688
9,925
2,061
95,222
768,934
5,688
9.925
2,061
661,585
3,350
8,405
1,318
Other income
Total income
691,386
95,222
786,608
674,658
Expenditure on:
Charitable activities
684,896
70,785
755,681
757,801
Total expenditure
684,896
70,785
755,681
757,801
Net in¢omellexpenditure)
Transfers between funds
6,490
(785)
24,437
785
30,927
(83, 143)
17
Net movement in funds
5,705
25,222
30,927
(83,143)
Reconciliation of funds:
Total funds broughl fotward
Net movement in funds
938,601
5,705
42,070
25,222
980,671
30,927
1,063,814
(83,143)
Total funds carried forward
944,306
67,292
1,011,598
980,671
The Statement of Financial Aclivilies includes all gains and losses recognised in the year.
The notes on pages 17 to 35 form part of these financial statements.
Page 14

BIRMINGHAM VINEYARD
IA company limited by guarantee)
REGISTERED NUMBER: 03188754
BALANCE SHEET
AS AT 31 DECEMBER 2023
2023
2022
Note
Fixed assets
Tangible assels
Current assets
12
727,238
739,318
Debtors
13
38,265
340,846
35,072
296,637
Cash at bank and in hand
379,111
331, 709
Creditors.. amounts falling due within one
year
14
160,864)
(54, 104)
Net current assets
318,247
277,605
Total assets less current liabilities
1,045,485
1,016,923
Creditors.. amounts falling due after more
than one year
16
{33,887)
(36,252)
Total net assets
1,011,598
980,671
Charlty funds
Restricted funds
Unrestricted funds
17
67,292
944,306
42,070
938,601
17
Total funds
1.011,598
980,671
The company was entilled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to oblain an audit for the year in question in accordance with
section 476 of Companies Act 2006.
The trustees acknowledge their responsibilities for complying with Ihe requirements of the Act with respect to
accounting records and preparation of financial slalements.
The financial slalemenls have been prepared in accordance with the provisions applicable to enlilies subject lo
the small companies regime.
The financial
statements
were
approved
and
aulhorised for issue
by Ihe trustees
and signed on their behalf by..
on
Caplain Ramdas-Harsia
Trustee
Page 15

BIRMINGHAM VINEYARD
(A company ITmited by guarantee)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2023
2023
2022
Note
Cash flows from operating activities
Net cash used in operaling activities
20
59,715
(54,633)
Cash flows from investing activities
Purchase of tangible fixed assets
{10,934)
(25,117)
Net cash used in investing activities
110,934)
{25,117)
Cash flows from financing activities
Repayments of borrowing
(4,572)
(21,473)
Net cash used in financing activities
(4,572)
{21,473)
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
44,209
1101,2231
397, 860
296,637
Cash and cash equivalents at the end of the year
21
340,846
296,637
The notes on pages 17 10 35 form part of these financial statements
Page 16

BIRMINGHAM VINEYARD
{A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
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
10 £10 per member of the company.
Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with Ihe Charities SORP (FRS 1021
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 1021 leffeclive 1 January 2019), the Financial Reporting Standard
applicable in the UK and Republic of Ireland {FRS 1021 and the Companies Act 2006.
Birmingham Vineyard meets the definition of a public benefit entily under FRS 102. Assets and
liabilities are initially recognised al historical cosl 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 lo continue in operalional
existence for the foreseeable future. They continue lo believe the going concern basis of accounting
appropriate in preparing the annual financial slatements.
2.3 Fund accounting
General funds are unrestricted funds which are available for use al the discretion of the Irustees in
furtherance of the general objectives of Ihe company and which have not been designated for other
purposes.
Restricted funds are funds which are to be used in accordance with specific reslriclions 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 sel out in the notes to the financial slalements.
Page 17

BIRMINGHAM VINEYARD
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting policies {continuedl
2.4 In¢ome
All income is recognised once the company has entitlement lo 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 bul not expended during the period is shown in the relevant
funds on the Balance sheel. Where income is received in advance of entitlement of receipt, its
recognition is deferred and included in creditors as deferred income. Where entillemenl occurs
before income is received, the income is accrued.
Gifts in kind donaled for distribution are included at valualion and recognised as income when they
are distributed lo the projects. Gifts donaled for resale are included as income when they are sold.
Income lax 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 lo transfer economic benefit
to a Ihird party, il is probable thal a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is classified by aclivily. The cosls
of each activity are made up of the total of direct costs and shared costs, including support costs
involved in undertaking each aclivily. Direct costs attributable to a single activily are allocated directly
to Ihal activity. Shared costs which contribute to more than one activily and support cosls which are
not allributable 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 assel's use.
Support costs are those costs incurred directly in support of expenditure on the objects of the
company and include project managemenl expenses.
Expenditure on charitab5e activities is incurred on directly undertaking the activities which further the
company's objectives, as well as any associated support costs.
Granls payable are charged in the year when Ihe offer is made except in those cases where the offer
is conditional, such grants being recognised as expenditure when the conditions allaching are
fulfilled. Granls offered subject lo conditions which have not been met al 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 al cost less accumulated depreciation and any accumulated impairment
losses. All costs incurred to bring a tangible fixed assel into ils intended working Condition should be
included in the measurement of cosl.
Page 18

BIRMINGHAM VINEYARD
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
AccountTng policies (continued}
2.6 Tangible fixed assets and depreciation {continuedl
Depreciation is charged so as to allocale the cost of tangible fixed assets less their residual value
over their estimated useful lives, using the straighl-line method.
Depreciation is provided on the following bases..
Freehold buildings
Long-term leasehold property
Motor vehicles
Fixtures and filtings
Freehold land
2 % slraighl line
Over the term of Ihe lease
25 1 straight line
25 1 straight line
Not depreciated
2.7 Interest receivable
Interest on funds held on deposit is included when receivable and the amounl can be measured
reliably by the company: this is normally upon notification of the inlerest 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 al transaction price.
Cash
Cash is represented by cash in hand and deposits with financial institulions repayable without penally
on nolice of not more than 24 hours.
There are no complex financial inslrumenls.
2.9 Operating leases
Rentals paid under operating leases are charged to the Statement of financial activilies on a straight-
line basis over the lease term.
2.10 Pensions
The company operates a defined Gonlribution pension scheme and the pension charge represents
the amounts payable by the company lo the fund in respect of the year.
2.11 Role of volunteers
The chariiy relies on the efforts of its volunteers who contributed approximately 12,800 hours (2022..
12,666 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 2023
Critical accounting estimates and areas of judgment
Eslimales and judgments are continually evalualed and are based on historical experience and other
factors, including expectations of future evenls that are believed lo be reasonable under the
circumstances.
Critical accounting estimates and assumplions..
i) Valualion for freehold and leasehold properties (see note 12)
Income from donations and lega¢ie5
Unrestricted Restricted
funds
funds
2023
2023
Total
funds
2023
Total
funds
2022
Donations
Gifts in kind
Grants
Gift aid donations
561,400
17,995
579,395
473,719
7,695
81,704
98,467
77.227
77,227
112,312
112,312
673,712
95,222
768,934
661,585
Total 2022
573,236
88,349
661,585
Income from charitable activities
Unrestricted Restricted
funds
funds
2023
2023
Total
funds
2023
Total
funds
2022
Events income
5,688
5,688
3,350
Total 2022
2,281
1,069
3,350
Page 20

BIRMINGHAM VINEYARD
{A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Investment income
Unrestricted
funds
2023
Total
funds
2023
Tolal
fuiids
2022
Lettings
9,925
9,925
8,405
Tolal 2022
8,405
8, 405
Donations payable
Donations
to
Institutions
2023
Total
funds
2023
Tolal
funds
2022
Donations lo institutions
59,946
59.946
62, 760
Total 2022
62, 760
62,760
During the year donations were made lo 16 (2022 - 15) instilulions.
The company has made the following material grants to institutions during the year..
2023
2022
Name of institution
Vineyard Church UK
The Dalilso Trust
Other organisalions
30,504
10,440
19,002
38, 733
9,440
14,587
59,946
62, 760
59,946
62, 760
Page 21

BIRMINGHAM VINEYARD
{A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Analysis of expenditure by activities
Activities
undertaken
directly
2023
Grant
funding of
activities
2023
Support
costs
Total
funds
2023
Total
funds
2022
2023
Operaling the Church
443,924
59,946
251,811
755,681
757,801
Tolal 2022
409, 162
62, 760
285,879
757,801
Analysis of direct costs
Total
funds
2023
Total
funds
2022
Activities
2023
Slaff costs
Community care and outreach
University of Birmingham Sunday setvice
Youth work
338,089
63,747
17,985
24,103
338,089
63,747
17,985
24,103
2g7,962
73,451
18,637
19,112
443,924
443,924
409, 162
Total 2022
409,162
409, 162
Page 22

BIRMINGHAM VINEYARD
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Analysis of expenditure by activities Icontlnuedl
Analysis of support costs
Total
funds
2023
Total
funds
2022
Activities
2023
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
55,933
23,013
49,934
33,342
1,157
9,346
16,310
1,142
3,173
54,437
3,978
46
55,933
23,013
49,934
33,342
1,157
9,346
16,310
1,142
3,173
54,437
3,978
46
84,451
23,937
50,3g1
26, 406
4, 759
10,263
30,104
3,413
1,668
46,595
3, 786
106
251,811
251,81 q
285,879
Total 2022
285,879
285,879
Independent examiner's remuneration
2023
2022
Fees payable lo the company's independent examiner for the independent
examination of the company's annual accounts
3,978
3,786
Page 23

BIRMINGHAM VINEYARD
IA company limited by guarantee)
NOTES TO THE FSNANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
10. Stsff costs
2023
2022
Wages and salaries
Social security Gosts
Contribution to defined conlribulion pension schemes
350,317
23,793
19,912
337, 753
24,414
20,246
394,022
382,413
The average number of persons employed by the company during the year was as follows..
2023
No.
2022
Full lime
Part lime
10
16
18
No employee received remuneration amounting to more Ihan £60,000 in either year.
The key management personnel of the charity consisted of the trustees, the Pastors and the Execulive
Pastor. The total remuneration paid lo Ihe key management personnel was £41,467 {2021- £110,355).
The key management personnel of the charily consisted of the truslees, the Pastors and the Executive
Pastor. The total remuneration paid to the key management personnel was £121,439 {2022 - £114,392).
11. Trustees. remuneration and expenses
During the year 1 Iruslee, Revd E A McNeil, received remuneration. See note 25 for further details.
During the year ended 31 December 2023, expenses totalling £1,936 were reimbursed or paid directly to
4 Irustees for ministry expenses and sundry costs.
Page 24

BIRMINGHAM VINEYARD
{A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
12.
Tangible fixed assets
Long-term
leasehold
property
Freehold
property
Motor Fixtures and
vehicles
fittings
Total
Cost or valuation
At 1 January 2023
Additions
648,175
122,000
7,860
92,164
10,934
870,199
10,934
Al 31 December 2023
648,175
122,000
7,860
103,098
881,133
Depreciation
Al 1 January 2023
Charge for the year
56,367
10,824
5,856
976
7,860
60,798
11,214
130,881
23,014
At 31 December 2023
67,191
6,832
7,860
72,012
153,895
Net book value
At 31 December 2023
580,984
115,168
31,086
727,238
At 31 December 2022
591,808
116,144
31,366
739,378
Included in land and buildings is freehold land al valuation of £107,000 {2022 - £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 belween the Iwo
components on the basis Ihat one would not be disposed of without the other.
If they had not been included at valuation, Ihey would have been included under the historic cost
convention as follows..
Freehold land and buildings £684.727 (2022.. £684,727) and accumulated depreciation of £159,614
(2022: £151,170).
Long term leasehold property £131,37612022: 131,376) and accumulated deprecialion of £9,108 {2022-
£8,057).
Page 25

BIRMINGHAM VINEYARD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
13.
Debtors
2023
2022
Due within one year
Trade debtors
Other debtors
Prepayments and accrued income
Tax recoverable
149
830
2,295
26,959
8,862
2, 554
5, 885
25,803
38,265
35,072
14. Creditors: Amounts falling due within one year
2023
2022
Bank loans
4,572
11,104
7,698
23,144
14,346
6,7T8
5,669
5,682
23,496
12,47g
Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income
60,864
54,104
The bank loans are secured on the land and buildings and the long term leasehold property and
represents 90A (2022 - go￿) of the value of the security. The loan carries interest 3.950h per annum.
Page 26

BIRMINGHAM VINEYARD
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
15.
Accruals and deferred income
2023
2022
Resources deferred during the year
3,869
Deferred income at 31 December 2023
3,869
Deferred income of £3,869 consisls of income related lo events taking place in 2024
Page 27

BIRMINGHAM VINEYARD
{A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
16.
Creditors: Amounts falling due after more than one year
2023
2022
Bank loans
33,887
36, 252
Included within the above are amounts falling due as follows..
2023
2022
Between one and two years
Bank loans
4,572
6,778
Between two and five years
Bank loans
29,315
2g,474
The bank loans are secured on the land and buildings and the long term leasehold property and
represents 9 /. (2022 - 9 /) of the value of the security. The loan carries interest 3.95 1 per annum.
Page 28

BIRMINGHAM VINEYARD
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
17. Statement of funds
statement of funds - current year
Balance at
31
December
2023
Balance at 1
January
2023
Transfers
inlout
Income Expenditure
Unrestricted funds
General Funds - all funds
938,601
691,386
1684,896)
17851
944,306
Restricted funds
City Paslors
Food Bank
Sozo
VCUKI salary grants
VCUKI Hub
VCUKI expenses
DTI
A Grealer Welcome
Compassion
Marriage Course
Ukranian Appeal
Big Church Weekend
(523)
523
765
12801
168,741)
485
14,716
6.818
77,227
23,202
6,818
1601
60
9,009
992
9,009
992
10,495
17,230
{979)
26,746
40
40
(202)
202
42,070
95,222
(70,7851
785
67,292
Total of funds
980,671
786,608
{755,681)
1,011,598
Page 29

BIRMINGHAM VINEYARD
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
17. Statement of funds (continued)
Statement of funds - prior year
Balance al
31
December
2022
Balance al
1 January
2022
Tr8nsf8rs
inloul
Income Expenditure
Unrestricted funds
General Funds - all funds
1,032,260
577,545
(667, 658)
(3,546)
938,601
Restricted funds
Cily Pastors
Food Bank
Sozo
VCUKI salary grants
VCUKI Hub
VCUKI expenses
DTI
A Greater Welcome
Compassion
Marriage Course
Ukranian Appeal
Big Church Weekend
40
123
230
(1,075)
(371)
(748)
(67, 983)
(2,320)
(1,583)
(242)
g75
248
518
4, 795
5,338
560
77, 904
3,800
14,716
6,818
1,023
8,223
1,028
992
9, 009
992
10,495
12,638
5,210
51
(7,353)
(833)
782
40
40
31,554
89,418
(82,448)
3,546
42,070
Total of funds
1,063,814
666,963
(750,106)
980,671
Page 30

BIRMINGHAM VINEYARD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Restricted Funds
City Pastors
Funds donaled to support the Cily Paslor initiative which involves volunleers
from local churches working logelher with the Broad Street and Southside
districts of Birmingham lo 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
Costs
Grant funding provided by VCUKI lo cover the payroll costs of Birmingham
Vineyard slaff members duties for Ihe 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 al the Slaffordshire
County Showground in 2020.
A Greater
Welcome
Fund reslricled for greater accessibility lo property.
Compassion
Funds used for the Food Bank and Grow Baby ministries. as well as seasonal
initiatives.
Ukrainian Appeal Funds donated from reserves for crisis support during the Ukrainian war.
Big Church
Weekend
The Big Weekend is an event in 2024 which will bring together everyone from
the various sites of Birmingham Vineyard for a weekend away in Wales. 51 is an
opportunily for fun, connection & comunily with a mix of social and ministry time
for all ages. There will be children & youth programmes as well as galhering time
together as a whole church
Transfers between funds represent the funding from unrestricted reserves of the City Pastors, Food Bank,
VCUKI expenses and Marriage Course funds.
Page 31

BIRMINGHAM VINEYARD
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
18. Summary of funds
Summary of funds - current year
Balance at
31
December
2023
Balance at 1
January
2023
Transfers
inlout
Income Expenditure
General funds
Restricted funds
938,601
42,070
691,386
95,222
1684,896}
(70,7851
17851
785
944,306
67,292
980,671
786,608
{755,6811
1,011,598
Summary of funds - prior year
Balance al
31
December
2022
Balance at
1 January
2022
Transfers
in/oul
Income Expenditure
General funds
Reslricled funds
1,032,260
31,554
577,545
89,418
(667,658)
(82,448)
(3, 546)
3,546
938, 601
42,070
1,063,814
666,963
(750, 106)
980,671
19. Analysis of net assets between funds
Analysis of net assets be?￿een funds - current year
Unrestricted Restricted
funds
funds
2023
2023
Total
funds
2023
Tangible fixed assels
Current assets
Creditors due within one year
Credilors due in more than one year
727,238
311,819
160,8641
(33,8871
727,238
379,111
{60,8641
133,8871
67.292
Total
944,306
67,292
1,011,598
Page 32

BIRMINGHAM VINEYARD
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
19. Analysis of net assets between funds (continued)
Analysis of net assets between funds - prior year
Unresliict8rJ
funds
2022
Restricted
funds
2022
Total
funds
2022
Tangible fixed assets
Current assets
Creditors due wilhin one year
Creditors due in more than one year
739,318
289,639
(54, 104)
(36,252)
739,318
331, 70g
(54, 104)
(36,252)
42,OTO
Total
938,601
42,070
980,671
20.
Reconciliatlon of net movement in funds to net cash flow from operating activities
2023
2022
Net incomelexpendilure for the year (as per Statement of Financial
Activilies)
30,927
(83,143)
Adjustments for:
Depreciation charges
Decrease in debtors
Decrease in creditors
23,014
{3,1931
8,967
23,937
(20,212)
25,031
Net cash provided byl{used inl operating activities
59,715
(54,387)
21. Analysis of cash and cash equivalents
2023
2022
Cash in hand
340,846
296,637
Total cash and cash equivalents
340,846
296,637
Page 33

BIRMINGHAM VINEYARD
{A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
22. Analysis of Changes in net debt
At1
January
2023 Cash flows
Other non-
cash
changes
At31
De¢ember
2023
Cash al bank and in hand
Debl due within 1 year
Debt due after 1 year
296,637
{6,778)
(36,252)
44,209
4,571
340,846
14,5721
133,8871
{2,365}
2,365
253,607
48,780
302,387
Page 34

BIRMINGHAM VINEYARD
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
23.
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 charily to Ihese funds.
24.
Operating lease commitments
At 31 December 2023 the company had commitments lo make future minimum lease payments under
non-cancellable operating leases as follows-
2023
Nol later than 1 year
Later than 1 year and not laler than 5 years
4,270
11,706
15,976
25. Related party transactions
During the year, Revd E A McNeil, a Irustee of the Charity received remuneration of £57.447 (2022..
£54,008) as well as employer pension contributions of £3,440 (2022.. £3,237). Revd E A McNeil also
received reimbursements for phone costs in the year of £120 (2022.. £120).
R M McNeil, wife of Revd E A McNeil, received remuneration of £46,053 (2022.. £43,175) as well as
employer pension contributions of £2,72712022.' £2,573). R M McNeil also received reimbursements for
phone costs in the year of £12012022.. £120).
Revd E A McNeil and R M McNeil also received reimbursements for mileage, parking and other Iravel
expenses of £3.011 (2022.. £3,539). Other Iruslee and related party reimbursements amounted to £55
12022.. £NIL)
J Ramdas-Harsia, wife of C A R Ramdas-Harsia, received remuneralion of £11,856 {2022'. £5.5701 as
well as employer pension contributions of £704 (2022.. £331).
In aggregate total donations of £89,920 (2022= £39,338) were received from 12 trustees and immediate
family (2022: 71. 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. Truslees and connected parties are only remunerated in so far as
il is permilled under the Memorandum and Articles of Association governing the charity.
Olher Ihan already disclosed above there were no other related party transactions in either the currenl or
previous financial years.
Page 35