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 2024 *AE6F2066' 0910712025 COMPANIES HOUSE A19
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BIRMINGHAM VINEYARD (A company limlted by guarantee) CONTENTS Pag8 Reference and administrative detsils of the company, Its Trustees and advisers Trustees, report Independent examiner's report Statement of financial activities 2-10 12 Balance sheet 13 Stalement of cash flows 14 Notes to the financial statements 15-33
BIRMINGHAM VINEYARD {A Company limitèd by guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2024 Trustees Revd E A McNeil l D Rogers M R Mcmaster C A R Ramdas-Harsla M T Gowen C R Chadwell P Gatting 8 McAree (appointed 19 January 2024) Company reglstered number 03188754 Charlty reglslered number 1056661 R6gistor•d offiee Network House 174 - 178 Barford Street Digbeth 8irmingham 85 7EP Company secretary A D Gatting E E Harris Independent Examiner Crowe U.K, LLP Chartered Accountants Black Country House Rounds Green Road Oldbury West Midlands 869 2DG Bankers The COperatiVe Bank Skelmersdale WN8 6GH Sollcitors Gowllng WLG Two Snowhill Birmingham B4 6WR Page 1
BIRMINGHAM VINEYARD (A company Ilmlled by guarantee) TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 The trustees present their annual report together with the financial statements of the company for the year 1 January 2024 to 31 December 2024. 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 financi81 slatements of the charilable company comply with the current ststutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounls Sn accordan 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 Companiès Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors. Report) Regulatlons 2013 has been omitted. Structure, Governance & Management Governlng Document The organisation is a charitable company limiled by guarantee. incorporated on 19th April 1996 and registered as a charity on 9th December 1992. The company was established under a Memorandum of Association which established the objectives and powers of the charitable company and is governed under ils Articles of Association. In the event of the company being wound up, trustees are requlred to contribute an amount not exceeding £10 per trustee. Recrultment & Appolnlment of Managemont Commlttee The directors of the company are also charity trustees for the purposes of charity law and under the company's articles are known as the company members. Since company members are also appointed as dire¢tors the board ensures that when admitting new company members il takes Into account the contribullon to the skills mlx and balance of the board as a whole. A review of the composition of the trustees was undertaken In 2019 and it was declded to expand composillon in the following years. Trustees ar8 r8cruiled by word of mouth and by directly approaching people wilh th& necessary and complimentary skills lo support the values and objectives of the charity. Trustee Inductlon & Training The trustees reviewed the Inductlon process, making some mlnor Improvements in 2024. Th8 process covers the following: a brief history of the organisation and its plans for development. a summary of the legal responsibilities for directors and trustees,. slalements of the current financial position with reference lo the last elv8 months and projections for the following twelve months, future plans and objectives, the decision-making process,. the organisation's relationship with Wineyard Churches UK and Ireland. Recruitment of new trustees has malntalned a priorlty. Organlsatlonal Structur• Birmingham Vineyard Is supported by the Board of Truslees who are responsible for policy decisions, and who regulady interact with the Senior Pastor and Executive Pastor. A lermly lunch meeting also happens with all slaff. The Senior Pastor and Executive Pastor meet and consult the Pastoral Team and Administration Teams throughout the year. lo encourage best practice within the management team and aclivities of the organisalion. Declslon Maklng The Senior Pastor and Pastoral Team are responsible for all matters related to the spiritual guidance and leadership of the church and the trustees have specrfic responsibility for employment, policy making and major financial decisions and commilm8nls. The charity employs senior pastors, an executive pastor, an operations manager, a ¢ompassion coordinator. a pastoral slaff team, executive assistants, an administrative assistsnt, a production coordinator. and a logistics and media coordinator. Page 2
BIRMINGHAM VINEYARD (A company Ilmlted by guarantee) TRUSTEES, REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Rlsk Management The trustees and staff have conducted a rewew of the major risks to which the charity is exposed. A risk register has been established and is updatec5 al least annually. Where appropriate. systems or procedures have been established to mitigate the risks faced by the charity. Procedures are in place to ensure compliance with health and safety of staff, volunteers and visitors in accordance with all of the activities the charlty Is engaged in. These procedures are reviewed annually to ensure that they continue to meet the needs of the charity. Ongoing staff training, health and safety inspections and fire risk assessments happen as per policy. All our systems were rewewed where necessary. Afflllatlons The charity is affiliated to the Association of Vlneyard Churches UK and Iréland, This is an association of over 120 Churches in the UK. The registered office for VCUKI is.. Vineyard Churches UK and Ireland Unit 8 K3 Buslness Park 200 Clough Road Hull HU5 ISN Charity No 1099748 Company No 4839046 The Association provides spiritual advSce, support and training for the pastors of the church but tt has no legal or structural authority over the organisation. Membership of the Association of Vineyard Churches UK and Ireland has no impact on the charity's operating policies or plans for development. ObJ•ctlves and actlvltles To demonstrate primarily (but not excluslvely) in the city of Bimiingham and the surrounding area the truth, effectiveness and authenticity 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 th8 United Kingdom and overseas and also including but not limited to ihe planting of new churches and siles The relief of the poor, needy, sick and elderly Such other charitable objects for the benefit of such other charitable bodies and institutions as the trustees shall In their absolute discretion see fit Charity Alms and the Dlfference it Seeks to Make Birmingham Vineyard is committed to demonslrating what it means to follow Jesus Christ through praGtically serving the spiritual, physical and emotional needs of people in Ils local communities, the City of Bimilngham and surrounding areas, specifically in line with the objectives and actlvlties of the organisation. Through this investment it aims to be a Gatalyst for positive change within the City of Birmingham and surrounding areas. Charlty Objeetives for the Comlng Year The development of Sunday seNi¢es and associated ministries. The development of existing sltes and small groups. To plant many new small groups, and a new site within the year. The support and training of the staff team. The expanslon. development, and training of the volunteer workforce. To support church members in their personal and spiritual development. Conlinued positive engagement with the communities it serves. The support and developmenl of other charfties. churches, areas, and regions. Development of existing international partnerships. To increase diversity among volunte8r teams. Page 3
BIRMINGHAM VINEYARD (A company limitod by guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Strategy and Actlvltles that Contrlbute to Achlevlng Objectlves The development of Sunday Se[ce$ and associated ministries. Regular meelings between the Senior Pastors and Site Paslors, to prowde vision and training for shaping Sunday services. Strategic planning of sermon series, and preaching training events to 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 wfth a pastoral staff m6mb8r. T8rmly All Church Leaders. meetings for in-service training and relationship across all sites and ministries. Mentoring and training for those feeling rAlled to plant new small groups and sites, through personal relationships with staff, and facilitated training programs. The staff teams attend a wide variety of training events and conferences, and have access to mentoring, coaching, and spiritual direction. A wide variety of training events for volunteers, alongside oversight and relationships with staff. Developlng courses and facilltaling events Ihal contribute to personal and spiritual development of members and the wider community. Making the use of the church offices available for hire for other charittes, organlsations, and national VCUKI teams and events. Development of international partn8rships through financial giving. occasional visits from leaders and monthly mentoring of Charity leaders and Vineyard Church planters In Malawl and Uganda. Ongoing modification to our recruitment slrategy and training processes to build culturally diverse volunteer and leadership teams, so as lo accurately reflect our diverse congregation. Public Benefit Th8 Trustees confim that th8y complied with the duty in Section 17 of the Charities Act 2011 to have due regard to the publlc benefit guldance publish8d by the Comrnlssion In delerminlng th8 activities undertaken by the charity. Th8 Charity Commission in its 'Charities and Publlc Benefit. Guidancè states that there are key prlnclples to be mel in order to show that an organisation's aims are for the public benefit.. firstly. there must benefit and secondly, that the benefit musl be to the public or a section of the publlc. The Trustees are satisfied that the objectives and activities lisled above meet these principles. The public benefit that the charity is providlng is by provlding lo the City of Birmingham (but not exclusively) the truth, effectSveness and authenticity of the Gospel of Jesus Christ, in practical and spiritual ways through our rninistries. event5 and services. A¢hlevement8 and Perfomiance 2024 Sundays Sunday seNic8s heve been offered in our four Sunday lo¢atlons and online everyweek. The growth of the Hong Kong communitywithin Bimiingham Vineyard has Steadied, and now makes up a third of the congregation of the City Centre AM seNice, with r8pres8ntation in the seNices, too. We have seen the integration of those from the Hong Kong community onto Sunday leams, with representation on the Kids. Hospitality, and Worship Teams. along with the Cantonese Translation team, service leading team and preaching team. There has been significant growth in th8 Farsi-speaking community within the Bimiingham Vineyard Cty Centre AM service. The community meets monthly for meals, and a small group within the Farsi-speaking community is now running. Page 4
BIRMINGHAM VINEYARD (A company Ilmlted by guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Our ethnic diversity as congregations 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 varlous cultural backgrounds. The Big Weekend Our very first biennlal Blg Weekend In 2024 was very successful. We had 356 people, 103 of whom were chilclren or youth. Over 200 people helped to serve in some capa¢ily, across a wide variety of teams. We shared stories from across different sites, had leaching from a variety of speakers on our key values and identity, ran several so¢lal events that attracted a wlde variety of attendees and saw people from all dlfferent backgrounds brought together to worship. eat, have fun and meet with God. Friendships were formed outside of the usual small groups. sites and age brackets, which was one element of the weekend most valued by those who came. The event has catalysed many people's decision to commit to Birmingham Vineyard as their church and has helped those who've been around for a long time to genuinely feel part of something much bigger than their own sltelservicelage group. Youlh A variety of events and services were held throughout the year to help our youth in their personal development and gro in the Christian faith. During school terms, young P8opl8 have met regularly on Friday nights for 'Friday Night Live, youth church and social events, and consistent youth provision is still present in threa of our four Sunday services. In 2024. we have seen a consistent growth in Friday night attendance. In March, fifty of our youth attended our annual Network Camp church 'sleepove¢, where they enjoyed fellowship, worship, and a sSlent disco. In July, over forty youth attended Dreaming the Imposslble (DTI), a national youth gatherlng ol over 4,000 altendees from across the UK and Ireland. Additionally, 40 volunteers from the church accompanied the youth at this event. Volunteers from Birmlngham Vlneyard were also involved in the running of DTI on a broad8r scale. In November, we launched our new Youth Weekend Away, with our young people travelling to Winchester for a full w88kend of fun, worship and Bible teaching, Students and Young Adults The Studenls and Young Adults {SYA) ministry, for those from ages 18-30, continued to meet consistently. In 2024, we increased from staging monthly Saturday meetings lo twlce-monthly, The second Saturday in each month is now a social gathering. and the last is a worship event. The Students and Young Adults Retreat. organised internally by the SYA Team, took place In April, with seventy in attendance. In October, the SYA Team hosted The Big Welcome, an event to specifically welcome new students to the city and church, with sixty people in attendance. Young adults attended Cause to Live for. VCUKI'S national young adults conference. Klds and Famllles In 2024. the average weekly attendanc8 was seventy-one kids aged O-11 across all of our sites and services. The Kids and Families ministry continued to produce quality events, while maintalning strong Sunday programmes. Over 140 children and adults attended a Llghl Party at our Barford Street Venu8 in November. We have seen incr8ased numbers at the City Centre evening service. Page 5
BIRMINGHAM VINEYARD (A campany limlted by guarantee) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Stay and Play is a free, weekly event which includes playing, crafts. singing, and a snack. The programme's strategy of crealing an environment where parents are encouraged to actively partlcipale Yth Ihe actlvitles alongside their children, while still allowing time to get to know each other. continues to be successful. The weekly event saw an averag8 of IentY families engaging the majority of whom are not church members, and who learned of Stay and Play through support workers and word of mouth. Small Groups Small groups have continued to meet consistently. The majority of groups meet in person, with some online groups being availab18, The numb8r of groups has increased lo average of thirty-six small groups. Eight new groups were planted, with one closing. These numbers include small groups, servlng speciflc communit18S including Cantonese-speaking small groups and a Farsi-speaking group. Cluster leaders oversee the small group leaders. They are responsible for supporting small group leaders by being the first point of contact when difficult pastoral or relational n88ds arise within their groups, and off8ring guidance around multiplication. They also check in with the small group leaders lo make sure they are being cared for and support8d. The cluster leaders are supported through a termly catch-up through their site pastor and are encouraged lo have someon6 else they meet with regularly for disclpleshlp and support. There were seventeen cluster leaders supporting the small group leaders. Alpha We ran four Alpha courses in 2024 to provide an inlroductlon to the Chrlslian faith. They ¢omprised an English language group, a Cantonese group, a Farsi community group and a Young Adults group. They were attended by an average of thirty people each week, and Alpha served to both strengthen people's Chrislian faith and help others become Christians. Prayer Inltlatlvas Pastoral staff continued to facililale the monthly Encounter Nighls, focusing on worshlp and intercessory prayer. W8 again participated in VCUKI'S prayer inilialivé "21 Days of Fasting and Prayer" along with other churches In the Vineyard movement, including weekly Zoom prayer meebn9s. The charity facilitated communal devolionals, one for Lent and one for Advent. Sozo Sozo is an eslablished healing prayer ministry that assists people in personal growth. There were a total of sixty- four appointments this year. Support and Tralnlng of Leader8 Pastoral staff engaged in ongoing theological training, and spiritual dlrection and coachlng are utilised for professional and personal development. Members of the pastoral staff altended two external Leaming Community events, specifically for the staff of large churches. as well as a Learning Community hosted by VCUKI. There were strateglc and relational team days for the pastoral staff, as well as the colleclive staff team. The staff team allended VCUKI'S national conference in April 2024, with all the staff In attendance. Staff also received training in Safeguarding, the DBS process, first aid and food hygiene. Those leading in different minlstry areas within the church receive r8gular tralnlng from their overseers and som8times external sources as well. This includes Kids T8am, YoLrth Team, Sozo Team. Worship Team, Small Group and Cluster Leaders, and the Preathing Team. Three All Leaders, Meetings were held throughout the year, gathering leaders from all ministries to receive training and support on sp8cific topics. We currently have a strong cohort going through VLE {Vineyard Leadership Essentials). 8irmingham Vineyard also hosted in-service training for its grong Preaching Team, with three Preaching Master Class Iraining events throughout the year. These events include both theological and practical in-service training. The decision was made to open up these events to other churches. An average of fifty people attended each event. Page 6
BIRMINGHAM VINEYARD (A company limited by guarantea) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 The Expansion and Development of the Volunteer Workforce There is always a need for more volunteers, but as Sunday church attendance has swelled across all sites and services it has become a more pressing issue, Many new volunteers have signed up to teams through personal invitalions from staff and ministry leaders. Volunteers receive a varfely of tralning opportunities and relatlonal oversight. either from other volunleer ministry leaders or staff. Since most of the ministry leaders are volunteers, the training opportunities discussed in the section above apply here as well. We have a culture of thanks and appreciation throughoul the year. and Ihis year we also chose lo thank volunteers by giving each one a branded trav81 flask as a thank you gift, 257 people received these. These volunteers represent many thousands of hours of time devoted to serve people and help fulfil the aims of the Charity. The value they bring is incalculable and many of these volunt88rs serve in more than one are of Church life. For some th8y take days of annu21 leave at a time (like the DTI team). Compassion MSnlstrles The Foodbank Inltlatlve This year the Foodbank was able to glve away 370 food bags with a rough total value of £3,330. These were distributed to individuals and families in need, through partner agencies. The range of bags offered meets the needs of the diverse group of people Vthin the communities the charity serves. Growbaby Growbaby helps local families with relational connections and practical supplies for children O-5 years of age, all for free. Clients are referred to Growbaby through agencies and social workers, as well as self-referral on our webslte and soclal media. It operates from our City Centre and East Siles. 400 families came lo the City Centre Growbaby ministry in 2024 (a significant increase from sixty-seven in the previous year). We have glven out a wide range of items from the donations we receive, including prams, cots. Moses baskets and clothes. We also purchased nappies. wipes, toilelrles and new Moses basket mattresses lo give OLJt to familles at both sites. Growbaby at East Site closed In March as it had become unsustainable for th8 volunteer team 8s It was 8xceptionally busy. The next six months were spent reorganising and plannlng for the 8Utumn. In September il reop8ned with an appointment system and has supported 110 families. Tuck.In Tuesday Tuck-ln Tuesday is a weekty warm space with a simple meal and craft activitles provided for families in the Northfield area. It supports an average of fifleen families on a weekly basis. It is run by a team of ten volunteers who are available every other week. Seasonal Appeals An Easter Egg Drive collected 260 Easter eggs. which Vre then dislributed to children through connections to local schools, Karls Neighbour Scheme, our own Stay and Play. and connections with Soclal workers and support workers as well as Waits, a charity working wlth victims of domestic violence. The Christmas Appeal collected over 100 toys. which w8re given lo families who attend the City Centre and East Site Growbaby. Some were also passed on to 8imiingham City Mission for their annual toy appeal. These toys were donated by people from within the church, local schools and businesses. Vouchers were provided for children who were carers and their families, connected lo a local school (collective value of £200) as well as a box of chocolates for each child. Employability Event In July. we staged some mock inteNiews for Year 9 students at the University of Bimiingham School in Selly Oak, where we meet for our South Site morning service. We see this demonstration of practical support as a way of saying thank you to our hosts. Our 22 volunteers came mainly from Birmingham Vineyard, but also included willing friends, neighbours and work colleagues. They provided mock interviews for 150 students and the event was a great success, with the staff and students being vocal in their appreciation. They are eager to repeat the event with th8ir Year 11 and 13 students. Page 7
BIRMINGHAM VINEYARD (A company limited by guarantee) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Safe Families Safe Families is an extemal national organisation that supports children and families by connecting them with local individuals and families. There are still church members who are individually involve¢J, but our corporate church involvement is currently small-scale. City Pastor8 City Pastors is an external initiative that one trustee and a team of about eight volunteers from the charity are involved in. The volunteers spend time in Birmingham city centre alongside the police, St John Ambulance and the str88t wardens on Friday and Saturday evenings, offering support to those participating in the night-time economy, peopl8 who are homeless, and anyone needing care and assistance. They do this through practical ways such as offering dlrectlons, helping people get rldes home. and signposting people lo other services that are offered. City Pastors also provide a listening ear lo those who may want lo talk, and are always available to pray for those vtho are open to it. City Pastors include volunteers from four other local churches, Jolnt Inltlatives wllh Other Churches In 2024, six of our people led worship at OTI in February and July. Our worship leader and another member led worship at Vineyard Leaders Gathering in April, one team member played at the Regional Worship Gathering In June, and on8 of our interns led worship at two dlfferent churches. As mentioned above in the Youth sectlon. our youth group joined another church (Winchester Vineyard) withln VCUKI to provide a weekend away that youth from both churches took part in. The Development of Other Churchos In the Area and In tho UK Pastoral Staff have led training evenls, conducted speaking engagements and given individual leadership coaching lor area leaders, pastors and churches in the region and nationally. The Senior Pastors also serve on the national lead8rship team of Vineyard Churches UK and Ireland as Associate National Directors. As part of this role, they support the Natlonal Directors. oversee Regional Leaders, oversee a VCUKI staff member and other key ministry leaders, as well as the development of pastors and churches across the UK and Ireland. They have also travelled to preach on Sundays al other churches withln VCUKI. The charitls Worship Pastor has continued in his national role within VCUKI 8s Director of Worship Training. In this role he oversees the development of worship in Vineyard churches across the UK and Ireland. He has created regional structures of overslght and is developing multiple resources that will equip worship ministrles In Vineyard churches. In addition to supporting the development of other churches. the charity supported tho work of other charities, both local and national, through the use of its building and its financial giving. 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 times to hosl in-person training days for their staff. The charity hosted VCUKI'S GrowBaby conference in the building, as well as a staff day for VCUKI staff. The Development of Internatlonal Partnerships The charty continues to support charities that work with the persecuted church and unreached people groups in many n8tions. Ongoing financlal support has been increased to enable the Dalitso Trust in Malawi to continue its excellent work. Leadership development has also been given to charity leaderslchurch planters in Uganda (YES Uganda) through access to Vineyard Leadership Essential, and personal chats from leaders in Birmingham Vineyard. Monthly financial gifts were also given to Transform Iran. Open Doors. and Christian Solidarity Worldwide, organisatlons that all support the fvrthering of the Christian faith. Page 8
BIRMINGHAM VINEYARD (A Company limlted by guarantee) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Flnanclal Revlew The Trustees are pleased with the financial perfomance of Bimingham Vineyard Church. At a time when many other charities struggled to keep a level of Income that allowed them to Continue services and programmes, the Charity maintsined more-than-adequate funds. Prlncipal Fundlng Source The principal income source for Birmingham Vineyard Church is through personal donations from its members. We rec8ived £8,000 grants12023'. £16,500). to specificalty fund compassion-related projects. Investment Pollcy The trustees have developed an Investment policy that will operate In line with the charws objectives. The Investment policy details the objectives, attitudes to rlsk, guidellnes and governanc8 for the charlty's investments, Investment decisions are taken by the Board of Trustees or their appointed representatives and will set specific management processes for each investment as appropriate. Investment performance will be reviewed biannually. Reserves Pollcy The truslees have achieved savings equivalent to thr88 months, cor8 budget running costs in reserves. Thls figure was set at £157,500 {2023.' £135.000), The reserves policy is subject to an annual review. The chariws reserves at the year end are £986,005 (2023.. £1,011,598) of which £30.267 (2023: £67,292) is restricted. The charity has free reserves, approximated as net assels tess restri¢led funds. less fixed assets attributable lo unrestricted funds, less capital commitments. plus creditors due in more than one year attributable to unrestricted funds, £197,735 (2023.. £250,955) available for use in the nexl Iwelve months. Birmingham Vineyard plans to use the excess funds to further our charitsble objectives. Page 9
BIRMINGHAM VINEYARD (A Company limlted by guarantee) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Staternent of Trustees, Responslbllllles Company law requires the company members to prepare financial statements for each financial year which give a true and fair vSew of the state of the affairs of the charitsble company as at the balance sheet date and of Its incoming resources and application of resources, including income and expgnditure, for the financial year. In preparing those financial statements. the Company members have endeavoured to follow best practice and: Select suitable accounting policies and then apply them consistently Make judgments and estimates that are reasonable and prudent Prepare the financial statements on the going concern basis unless it is inappropriate lo assume that the company will conlinue on that basis The company members are responsible for maintaining proper accounting records which dlsclose with r6asonable accuracy at any Ilme the financial position of the charitable company and lo enable them to ensure Ihal the financial statements comply with the Companies Act 2006. The company members are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report has been prepared In accordance wlth the Statement of Recommended Pracllce: Accounting and Reporting by Charities FRS 102. Approved by order of th8 members of the board of trustees on their behalf by.. gLnd slgned on Caplain Ramdas- Harsia {Trusteel Page 10
BIRMINGHAM VINEYARD (A company limited by guarantee) INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Indopend•nt Examinerfs R6port to the Tru81••8 of Blrmlngham Vineyard ('th• company.) I report to the charity trustees on my examination of the accounts of the company for the year ended 31 December 2024. Responslbilltles and Basls of Report As the trustees of the company (and its dlrectors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 {'the 2006 Act,). Havlng satisfied myself that the accounts of Ihe company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examination of the companls accounts carried out under section 145 of the Charities Act 2011 {'Ihe 2011 Act,). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145{5)(bl of the 2011 Acl. Independent Examinerfs Statement Since the companvs gross income exceeded £250,000 your examlner must be a member of a body Ilsled 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 hav8 completed my 8xamln8llon. l ¢onfim that no matters have come to my atlention in conn8Ction with the examlnation giving me cause to believe.. accounting records were not kept in respect of the company as required by sectlon 386 of the 2006 Act; or the accounts do not accord with those records: or the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'lrue and fair, view whlch Is not a matter consldered as part of an Independent examlnation. or the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounling 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 102)]. I have no concerns and have come across no other matters in conneclSon wrth the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. This report Is made solely to the companvs trustees, as a body. in accordanc8 With Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might stste to the companvs Iruslees those matters l am required lo stale to them in an Independent examinerfs report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibillty to anyone other than the company and the companls trustees as a body, for my work or for this report. Signed= Helen Blundell Dated: 8 July 2025 LLB FCA FCIE DChA Crowe U.K. LLP Charlered Accountants Black Country Hous8 Rounds Green Road Oldbury West Midlands B69 2DG Page11
BIRMINGHAM VINEYARD (A company Ibmited by guarantee) STATEMENT OF FINANCIAL ACTIVITIES {INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2024 Unrestrlcted funds 2024 Restrlcted funds 2024 Total fund8 2024 Total fvnds 2023 Note Income from: Donations and legacies Charitable 8Ctlvlties Investments Other income .684,614 44,305 13,163 5,430 108,002 792,616 44,305 13,163 5,430 768,934 5,688 9,925 2,061 Tolal Income 747,512 108,002 855,514 786.608 Expenditure on: Charitable activitles 758,956 122.151 881,107 755.681 Tolal expendlture 758,956 122,151 881,107 755,681 Net (expendlture)nncome Transfers between funds {14,149) (22,876) {25,S93) 30,927 17 22,876 Net movement in funds 11,432 {37,025) {25,593) 30,927 Re¢oncillatlon of funds.. Total funds brought forward Net movement in funds 944,306 11,432 67,292 {37,025) 1.011,598 {25,593) 980,671 30,927 Total funds carrfed forward 955,738 30,267 986,005 1,011.598 The Statement of Financial Activities includes all gains and losses recognised in the year. The notes on pages 15 to 33 form part of these financial slatemenls. Page 12
BIRMINGHAM VINEYARD {A company limited by guarantee) REGISTERED NUMBER: 03188754 BALANCE SHEET AS AT 31 DECEMBER 2024 2024 2023 Note Flxed assats Tangible assets Current assels 12 755,426 727,238 D8blors Cash at bank and In hand 13 59,234 241,807 38,265 340.846 301,041 379,111 Creditors.. amounts falling due within one year 14 (41,722> (60,864) Net current as8•ts 259,319 318.247 Total a88ets less current liabllitles 1,014,745 1,045,485 Credltors,. amounts falling due after more than one year 16 {28,740) (33,887) Total net assets 986,005 1,011,598 Charlty funds Restricted funds Unrestrlcted funds 17 17 30,267 955,738 67,292 944,306 Total funds 986,005 1,011,598 The company was entitled to exemption from audit under section 477 of the Companies Act 2006. The members have not requlred the company to oblain an audit for the year in questlon in accordance wilh section 476 of Companies Act 2006. The trustees acknowledge their responsibilities for comp5sfjng with the requirements of the Act with respect to accounting records and preparation of financial slatements. The flnanclal statements have been prepared in accordance th the provlsSons appllcable lo entities subject to the small companies regime. The financial sta18ments were approved and authorised for issue by the trustees on 0410712025 and signed on their behaK by.. Caplain Ramdas-Harsia Trustee ' Page13
BIRMINGHAM VINEYARD (A company Ilmlted by guaranlee) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2024 2024 2023 Note Cash flows from operatlng actlvltles Net cash used in operating activities 20 (17,458) 59,715 Cash flows from Investln9 actlvltles Purchase of tangible fixed assets (76,691) (10,934) Net cash used in Investing activities (76,691) (10,9341 Cash flows from financlng actlvities Repayments of borrowing (4,890 (4,572) Net cash used In flnanclng actlvltles 14,890) 14,572) Change In cash and cash equivalents In the year Cash and cash equivalenls at the beginning of the year (99,039) 340,846 44,209 296,637 Cash and cash equlvalents at the end of the year 21 241,807 340,846 The notes on pages 15 to 33 fomi part of the88 financi81 statements Page 14
BIRMINGHAM VINEYARD (A company limlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Company status The company Is a company Ilmited by guarantee. The members of the company are the trustees named on page 1. In the event of the company being wound up, the liability in respect of the guarantee is limited to £10 per member of the company. Accountlng policies 2.1 Ba81s of preparallon of flnanclal statement8 The financial statements have been prepared in accordance with the Charities SORP (FRS 1021 Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance wlth the Financial Reporting Standard applicable In the UK and Republic of Ireland {FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 and the Companies Act 2006. Birmingham Vlneyard meels the definltlon of a publlc b8n8fit 8ntity under FRS 102. Assets and liabililies are initially recognised at historlcal cost or transaction v81ue unless otherwlse stated in the relavant accounting policy. 2.2 Golng concern The company has cash resources and has no requirement for extemal funding. The trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable fulure. They continue lo belSeve the golng concern basis of accounting appropriate in preparing the annual financial statements. 2.3 Fund accountlng General funds are unrestricled funds whlch are avallable for use-at the dlscretion of the Irustees In furtherance of the general objectives of the company and which have not been designated for other purposes. Restricted funds are funds vh)Ich are to be used in accordance with specific reslrtctions 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 statements. Pag8 15
BIRMINGHAM VINEYARD {A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 A¢countlng pollcl¢8 {contlnued) 2.4 Income All income Is recognised once the company has enti118m8nt to the Income. It Is probable that the income wll be received and the amount of income receivable can be m8asured reliably. Grants are Included in the Slatement of financlal activltles on a recelvable basls. The balance of Income received for specific purposes bul not expended during the period is shown in the relevant funds on the Balance sheet. Where income is r8ceiv8d in advance of enlillement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is recelved, the income Is accrued. Glfts In kind donated for distribLrtlon are included at valuation and recognised as income when they are distributed to the projects. Gifts donated for resale are included as income when Ihey are sold. Income tax recoverable in relation to Investment Income is recognised at the time the Investment income is raceivable, 2.5 Expfjnditurè Expenditure is recognised On there is a legal or constructsve obligation to transfer economic benefit to a third party, It is probable that a transfer of economlc benefits will be requlred in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, Including support costs nvolved in undertaking each aclivity. Direcl costs allributable lo a single activity 8re allocated directly to that aclivily. Shared Costs which contribute to more than one activity and support costs whlch are not attributable to a slngle activity are apportioned beeen those activities on a basls Gonslstenl wilh the use of resources. Central staff costs are allocaled on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Support costs are those costs Incurred directly In support of expendlture on the objects of the company and include project management expenses. Expenditure on charitable activities is incurred on directly undertaking Ihe activilies which further the companls objectives, as well as any essocialed support costs. Grants payable are charged in the year when the offer is made except in those cases where the offer Is conditional. such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offere¢J subject lo conditions which have not been mel at the year end are noted as a commitment. but not accrued as expenditure. 2.6 Tanglble flxed assets and depreclatlon Tanglble flxed assets costlng £500 or more are capilalised and recognlsed when fulure economic benefits are probable and the cost or value of the asset can be m8asur8d reliably. Tangible fixed assets are initially recognlsed at cost. After recognition, under the cost model. tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs Incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost. Page 16
BIRMINGHAM VINEYARD (A company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Accountlng policles {contlnued 2.6 Tangible fixed assets and depre¢iatlon (continued) Depreciation Is charged so as lo allocate the cost of tangible fixed assets less thelr residual valu8 over their estlmated useful lives, using the straight-line method. Depreclation is provided on the followlng bases.. Freehold buildings Long-lerm leasehold property Motor vehicles Fixtures and fittings Freehold land 20/0 Straight line Over the term of the lease 250/0 Straight line 250/0 Straight line Not depreciated 2.7 Interest recelvable Interest on funds held on deposit is included when receivable and the arnount can be measured reliably by the company,. this is normally upon notification of the interest paid or payable by the Bank. 2.8 Flnanclal Instruments Debtors Short term debtors are measured at transaction price, less any impairment. Creditors Short term creditors are measured 8t transactlon price. Cash Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. There are no complex financi81 instruments. 2.9 Operating leases Renlals paid under operating leases are charged to Ihe Statement of flnancial activities on a straight- line basis over the lease term. 2.10 Penslons The company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the company to the fund in respect of the year. 2,11 Role of volunteers The charity relies on the efforts of its volunteers who contributed approximately 20,948 hours {2023'. 12,800 hours) during the year. The value of the volunteers is not incorporated within the accounts. Pag8 17
BIRMINGHAM VINEYARD (A cornpany limSted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Crltlcal accountlng estimates and areas of judgment Estimates and judgments are continually evaluated and are based on historical experience and other factors. Including expectatlons of future ev8nts that are belleved to be reasonable under the circumstances. Critical accounting estimates and assumptions.. i) Valuatlon for freehold and leasehold properties (see note 12) Income from donatlons and lega¢l8s Unrestrlcted Restricted funds funds 2024 2024 Total funds 2024 Total funds 2023 Donations Grants Gift aid donations 587,339 19,650 85,837 2.515 606,989 85,837 99,790 579,395 77,227 112,312 97,275 684,614 108,002 792,616 768,934 Tot812023 673,712 95,222 768,934 Income frorn charltable activltles Unrestrlcted funds 2024 Total funds 2024 Total funds 2023 Events incorne 44,305 44,305 5, 688 Total 2023 5,688 5,688 Page 18
BIRMINGHAM VINEYARD (A company Ilmited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Investment Income Unrestricted funds 2024 Total funds 2024 Total funds 2023 Lettings 13,163 13,163 9,925 Total 2023 9, 925 9,925 Donations payable Donatlons to Institutlons Indlvlduals 2024 2024 Donatlons Total funds 2024 Total funds 2023 Donatlons to Instltutlons 56,091 6,115 62,206 59,946 Total 2023 59,946 59,946 During thé year donations were made to 17 (2023 - 16) institutions. The company has made the followlng material grants to institutions during the year: 2024 2023 Name of Institutlon Vineyard Church UK The Dalitso Trust 21,528 8,740 30.504 10.440 30,268 40.944 Other grants to institutlons 25,823 19.002 56,091 59.946 Page 19
BIRMINGHAM VINEYARD (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Analysis of expendilure by activities Activities undertakon directly 2024 Grant fundlng of activities 2024 Support costs 2024 Total funds 2024 Tot81 funds 2023 Operating the Church 493,005 62,206 325,896 881,107 755,681 Total 2023 443,924 59.946 257,811 755,681 Analysls of direct costs Total funds 2024 Total funds 2023 Actlvltles 2024 Staff costs Mlnlstries and outreach Multisita Sunday service costs Youth work 345,771 98,323 20.037 28.874 345,771 98,323 20,037 28,874 338.089 63.747 17,985 24, 103 493.005 493,005 443,924 Total 2023 443,924 443,924 Page 20
BIRMINGHAM VINEYARD (A company limited by guarantee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Analysis of expenditure by activlties (continued) Analysls of support costs Total funds 2024 Total funds 2023 Activities 2024 Staff costs Depreclation Property costs Office costs Motor and travel 121,308 48,$04 53,406 31,888 1,384 20,359 12,228) 1,095 2,370 42,428 4,256 42 1,084 121,308 48,504 53,406 31.888 1,384 20,359 {2,228} 1,095 2,370 42,428 4,256 42 1,084 55, 933 23,013 49,934 33,342 1,157 9,346 16,310 1, 142 3,173 54,437 3,978 46 Training and conference Repalrs and malntenance Sundry expense Legal and professional Bookkeeping costs Independent examination fee Interest payable Bad debls 325,896 325,896 251,811 Tolal 2023 251.811 251,811 It has been tdentlfled that capital expendlture has been Included in repalrs, offic8 costs and direct community care and outreach costs in the prior years. The amount of this expenditure is £33,280 and therefore fixed asset additions have incr8ased by £33,280 and repairs are reduced by £19,173, office costs are reduced by £1.960 and community care and outreach costs are reduced by £12,147 . The accumulated depreciation charge has been charged Sn this year by Increaslng the deprecialion charge by £21,303. The net impact on the SOFA is £11.977. Independent examlnerfs remuneratlon 2024 2023 Fees payable to the companls independent examiner for the Independent examination of the company's annual accounts 4,256 3,978 Page 21
BIRMINGHAM VINEYARD (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 10. Staff costs 2024 2023 Wages and salaries Social security costs Conlrlbution to defined contributlon pensSon schemes 411,S71 31,491 24.017 350,317 23, 793 19,912 467.079 394.022 The average number of persons employecl by the company durlng the year was as follows: 2024 2023 No. Full time Part tlme 12 17 16 The number of employees whose employee benefits lexcludlng employer penslon costs) exceeded £60.000 was.. 2024 No. 2023 No. In the band £60,001- £70,000 The key management personnel of the charity consisted of the trustees, the Pastors and the Executive Pastor. The lotal remuneration paid to the key management personnel was £129,029 (2023 - £121.439). 11. Trustees. remunerallon and expenses During the year 1 trustee, Revd E A McNeil, recelv8d remuneration. See note 25 for further details. Ouring the year ended 31 December 2024. expenses totalling £4.153 (2023: £1,936) were reimbursed or paid (firectly to 7 (2023-. 4) trustees for sundry cosls. maintenance work and ministry expenses. Page 22
BIRMINGHAM VINEYARD (A company limltad by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 12. Tangible fixed assets Long-term leasehold property Freehold property Motor Fixtures and vehlcles fittings Total Cost or valuatlon At 1 January 2024 Additions 648,175 20,142 122,000 7,860 103,098 56,549 881,133 76,691 At 31 December 2024 668,317 122,000 7,860 159,647 957,824 Depreciatlon At 1 January 2024 Charge for the year 67,191 10,879 6,832 976 7.860 72,012 36,648 153,895 48.503 At 31 December 2024 78,070 7.808 7,860 108,660 202,398 Net book value At 31 December 2024 590,247 114,192 50,987 755,426 At 31 Dacembar 2023 580, 984 115,168 31,086 727,238 It has been identified that capital expenditure has been included in repairs in the prior years. The amount of this expenditure is £33.280 and therefore fixed asset additions have increased by £33,280 and repalrs are reduced by £33,280. The accumulated depreciation charge has been charged in this year by increasing the depreciation charge by £21,303. The net impact on the SOFA is £11,977. Page 23
BIRMINGHAM VINEYARD {A company Ilmlted by guarantee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 12. Tanglble fixed assets (continued) Included in land and buildlngs is freehold land at valuation of £107,000 (2023 - £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 Colllns Chartered Surveyors. The two properties were valued separately and on a combined basis. The combined valualion has been adopted and apportloned between the Iwo componenls on the basis that one would not be disposed of without the other, If they had not been included at valuation, they Vuld have been included under the hlstorlc cost convention as follows.. Freehold land and buildlngs £529,622 (2023: £529,622> and accumulated depreclation of £168,058 (2023.. £159,614). Long term leasehold property £131.376 {2023: £131,376) and accumulated depreciation of £10.159 {2023'. £9,108). 13. Debtors 2024 2023 Due wlthln one year Trade d8blors Other debtors Prepayments and accrued Incom8 Tax recoverable 2,121 5,351 19,442 32,320 149 2, 295 26, 959 8,862 59,234 38, 265 Page 24
BIRMINGHAM VINEYARD (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 14. Credltors: Amounts falllng due wlthin one year 2024 2023 Bank loans Trade creditors Other taxation and social security Other creditors A¢Gruals and deferred income 4,829 4,967 9,591 4,856 17,479 4,572 11,104 7,698 23,144 14,346 41,722 60, 864 The bank loans ar8 secured on the land and buildings and the long lemi leasehold property and represents 7 % {2023 - 7.80/0) of Ihe value of the security. The loan Garries interest 6.80/0 per annum and Is repayable in installments over 5 more years. 15. Accruals and d•f8rr•d Incom• 2024 2023 Deferr8d incom8 811 January 2024 Resources deferred during the year Amounts released from previous periods 3,869 3.869 13,869) Deferred Income at 31 December 2024 3,869 Page 25
BIRMINGHAM VINEYARD (Aeompany limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 16. Credltors: Arnounts falllng due after more than one yoar 2024 2023 Bank loans 28,740 33,887 Included within the above are amounts falllng due as follows.. 2024 2023 Belween one and two years Bank loans 4,829 4.572 Between two and five years Bank loans 23,911 29,315 The bank loans are secured on the land and buildings and the long tem leasehold property and represents 70/0 (2023 7.80/0) of the value of the security. The loan carries interest 6.80/0 per annum and is repayable in inslallments over S more years. Page 26
BIRMINGHAM VINEYARD (A company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 17. Statement of funds Statement of funds - current year Balance at 31 December 2024 Balance at 1 January 2024 Transfers inlout Income Expendlture Unrestrlcted funds Gener81 Funds- all funds 944,306 747,512 (7S8,956) 22,876 955,738 Restrl¢ted funds City Pastors S020 VCUKI salary grants VCUKI Hub VCUKI expenses DTI A Greater Welcome Compassion RES specific Blg Church Weekend 485 23,202 6,818 693 85,838 (216) (87,545) 16,818) 962 (21,495) 9,009 992 26,746 40 141 {5,586) (992) (18,165) (2,829) (1,381) 2,183 16,986 4,344 25,567 1,555 67,292 108,002 (122,1S1) (22.876) 30,267 Total of funds 1,011,598 855,514 (881,107 986,005 Page 27
BIRMINGHAM VINEYARD (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 17. Statement of funds (eontlnued) Statement of funds - prlor yaar Balanc8 81 31 Decembar 2023 Balance at l Janu8ry 2023 Transfers In/oul Income Expendilure Unrestricted funds General Funds- all funds 938,601 691,386 (684,896) (785) 944,306 Restricted funds City Pastors Sozo VCUKI salary grants VCUKI Hub VCUKI expenses DTI A Greater Welcome Compasslon RES specrfic Blg Church Weekend (523) (280) (68, 741) 523 765 485 14.716 6.818 77,227 23,202 6,818 (60) 60 9.009 992 10,495 40 9,009 992 26, 746 40 17,230 (979) (202) 202 42,070 95,222 (70, 785) 785 67,292 Total of funds 980,671 786,608 (755,681) 1,011,598 Page 28
BIRMINGHAM VINEYARD {A company limlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Restricted Funds City Pastors Funds donated to support the Cty Pastor initiative which involves volunteers from local churches working together with the Broad Streel and Southside districts of Birmingham to ensure everyone who visits the city on a Friday or Saturday night encounters a safe, vibrant environment. Food Bank Donalions to be used for running the Church's food bank. Sozo Donatlons restr5cted for use on Ihe Sozo Pr8r ministry projects, VCUKI Staff C08ts Grant funding provided by VCUKI to cover the payroll costs of Bimingham Vineyard staff members duties for the wider VCUKI network. VCUKI Regional Grant funding provided by VCUKI to cover the Pastorfs expenses whlle Expenses performing VCUKI Reglonal work. VCUKI Hub Granl fundlng provided by VCUKI towards th8 Hub Prolect which provides training videos and other material to be used across the wider VCUKI nerk. DTI Funds to be used for the trip to DTI In July 2025. A Greater Welcome Fund restricted for greater a¢cesslbllity lo property. Compa$slon Funds used for the Food 8ank and Grow Baby mlnistries, as well as seasonal initr'atlV8S. RES SPECIFIC Other r8Strlcted donatlons gSven lor a specif5ed r8ason by the doner. Blg Church Weekend The Big Weekend is an event in 2024 whlch will bring together everyone from the various sites of Birmingham Vlneyard for a weekend away in Wales. It is an opportunityfor fun, connection & community wth a mix of social and ministry tlme for all ages. There will b8 children & youth programme5 as well as gathering time together as a whole church Durlng the year Ihere Vra the lollowing.. A Iransfer baeen VCUKI salary grant fund and unrestricted fund due to hlstorical restricted salaries that had not been allocated to this fund. A Iransfer out of the DTI fund of £1.381 for a gazebo thal was bought using restricted ftjnds. Page 29
BIRMINGHAM VINEYARD (A company limlt8d by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 18. Summary of funds Summary of funds - current year Balance at 31 December 2024 Balancè al 1 January 2024 Transfers inlout Income Expenditure General funds Restrlcted funds 944,306 67,292 747,512 108,002 (758,9561 (122,151) 22,876 {22,876) 955,738 30,267 1,011,598 855,514 (881,107) 986,005 Summary offunds - prlor year 8a18nce el 31 December 2023 Balance al l January 2023 Transfers in/oul Income Expenditure General funds Restrlcted funds 938,601 42,070 691,386 95,222 (684.896) (TO, 785) (785) 785 944,306 67,292 980,671 786,608 (T55,681) 1,011,598 19. Analysls of nal assets b•twe6n funds Analysls of net assets between funds - current period Unrestrlcted funds 2Q24 Restrlcted funds 2024 Total funds 2024 Tangible fixed assets Current assets Creditors due within one year Creditors due in more than one year 755.426 270.774 (41,722) 128,740) 755,426 301.041 (41,722) (28,740) 30,267 Total 955,738 30,267 986,005 Page 30
BIRMINGHAM VINEYARD {A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 19, Analysls of net assets between funds (contlnued) Analysis of net assets between funds - prior period Unreslrict8d funds 2023 RestrKt8d funds 2023 Total funds 2023 Tanglble fixed assets Current assets Creditors due within one year Creditors due in more than one year 727,238 311,819 (60,864) (33.887) 727,238 379,111 (60,884) (33,887) 67.292 Total 944,306 67,292 1,011,598 20. Reconclllallon of net movement In funds lo net cash flow from operatlng actlvltles 2024 2023 Net Incomelexpenditure for the p8riod {as per Statement of Financlal Aclivltles) (25,593) 30,927 Adjustments for: Depreciation charges Increasel (decrease) in debtors (Increasell decrease in creditors 48,503 (20,969) (19,399) 23,014 (3.193) 8.967 Net cash provided byl(used In) operatlng activities (17,458) 59,715 21. Analysis of cash and cash equivalents 2024 2023 Cash In hand 241,807 340.846 Total ¢ash and cash equivalents 241,807 340,846 Page 31
BIRMINGHAM VINEYARD (A company limited by suarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 22. Analysls of changes In net debt At1 January 2024 Cash flows Other non- At31 cash December changes 2024 Cash at bank and In hand Debt due wilhin 1 year Oebl due after 1 year 340,846 (4,572) (33,887) {99,039) 4,890 241,807 (4,829) (28,7401 {5,147) 5,147 302,387 {94,149) 208,238 23. Capltal commltments 2024 2023 Contracted lor but not provlded In Ihese financlal statements Acquisition of langible fixed assets 31,317 Page 32
BIRMINGHAM VINEYARD {A company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 24. Penslon Commltments The charty operates a defined contribution pension scheme. The assets of the scheme are held separalely from those of the charity in an independently administered fund. The pension cosls shown in note 10 represent the contributions payable by the charity lo these funds. 25. Operating lease commitments At 31 December 2024 the company had commitments to make future mlnimum lease payments under non-cancellable operaling leases as follows,. 2024 Not later than 1 year Later than 1 year and not later than 5 years 7,795 21,830 29,625 26. Rolated party transactlons During the year. Revd E A McNeil. a Irustee of the Charity received remuneralion of £60.428 (2023; £57,447) 88 well as employer pension contributions of £3,618 {2023'. £3.440). R8vd E A McNell also recelved reimbursements for phone Gosts In the year of £120 (2023.. £120). R M McNeil, wife of Revd E A McNell, received remuneration of £49,408 {2023: £46,053) as well as employer pension contributions of £2,92812023'. £2,727). R M M¢Nell also received reimbursements for phone costs in the year of £120 (2023.. £120). Revd E A McNeil and R M McNeil also received reimbursements for mileage, parking and other travel expenses of £718 (2023,. £3,011 }. Other trustee and related party reimbursements amounted to £6,031 {2023'. £1,816). J Ramdas-Harsla, wrfe of C A R Ramdas-Harsia, recelved remuneration of £12,920 (2023.. £11,856) as V11 as employer pension contrlbutlons of £76812023.. £704). In aggregate total donations of £54,092 (2023.. £89,920) were received from 11 truslees and immediate family (2022.. 12). These figures do not include gift aid. Remunerated trustees are excluded from any discussions in relation to pay or other benefits that may be received by them or a family member. Trustees and connected parties are only remunerat8d in so far as it Is permitted under the Memorandum and Articles of Association governing the charity. Other than already disclosed above there were no other related party transactions in either the current or previous finanGial years. Page 33