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2024-03-31-accounts

London Life Vineyard Limited

Report and Accounts Year ended 31 March 2024

1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk

LONDON LIFE VINEYARD LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2024

Trustees

Leonette Annan Michelle Crellin (resigned 13 June 2023) Nicholas Griffin Rhea Martins

Key Staff

Nicholas Griffin

Memorandum and Articles of Association dated 2nd July 1997, amended 6th May 2003.

Governing Document Company Registration Number 03396157 Charity Registration Number 1063610 Registered Office

03396157

7 Priory Road London N8 8LH

Independent Examiner

Archie McDowall BA CA Stewardship 1 Lamb's Passage London EC1Y 8AB

Bankers

Barclays Bank plc Muswell Hill & Crouch End LONDON N10

Contents Page
Company Information 1
Trustees' Annual Report 2-4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Accounts 8-13
Detailed Statement of Financial Activities with Comparatives 14

Page 1

LONDON LIFE VINEYARD LIMITED

TRUSTEES' ANNUAL REPORT (INCORPORATING DIRECTORS' REPORT)

FOR THE YEAR ENDED 31 MARCH 2024

The trustees, who are the charity's directors for the purposes of company law, have pleasure in submitting the Report and Accounts for the year.

Objects of the charity

The charity is constituted as a company limited by guarantee, and is therefore governed by a Memorandum and Articles of Association. The principle activities of the company are the furtherance of education, the advancement of the Christian faith and the relief of those in need. In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission.

Summary of the charity's main activities and achievements

This year we have been focused on these areas:

We are delighted to have put on events to which we have invited the local community and which have been well attended. For example Christmas carols at the Great Northern Railway Tavern.

We have used our preaching plan at church to teach our community on the areas covered by our discipleship pathway.

Our midweek groups have helped individuals to live out the pathway day to day.

We have started a youth group and strengthened our kids’ church, appointing leaders for each of these areas.

We have continued to grow our community with new people getting involved on a regular basis.

We have added new leaders to our leadership team and gather together on a bi-monthly basis to share the leadership of the church and support each other in the areas we lead.

In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission.

Structure, Governance and Management

Responsibility for setting policy and for making operating decisions rests with the trustees who meet regularly to monitor the activities of the charity. New trustees are recruited and appointed by the existing trustees, by a majority vote.

Financial review

During the year income increased by £11,384, to £37,156, and expenditure increased by £5,193, to £30,895. As a result surplus for the year increased by £6,191, to £6,261 and the charity's net assets increased by the same amount, to £17,937.

Page 2

LONDON LIFE VINEYARD LIMITED

TRUSTEES' ANNUAL REPORT (INCORPORATING DIRECTORS' REPORT)

FOR THE YEAR ENDED 31 MARCH 2024

Reserves policy

The trustees have determined that the charity should aim to hold unrestricted net current assets which equates to about 3 to 6 months of unrestricted expenditure so that the charity could continue to operate should income and / or expenditure vary adversely. At the year end, the charity held unrestricted net currents assets of £17,937 and the charity is complying with its reserves policy.

Key risks and uncertainties

The charity is exposed to various risks - be they operational, financial or reputational. The trustees review the charity's activities regularly to identify significant risks and, where possible, they take appropriate measures to mitigate those risks.

Future developments

Areas of focus during 2024 / 25 will be continuing to make the most of our new premises and exploring what our relationship with Union Church should look like. A particular focus will be youth and kids and continuing to develop more leaders. Increasingly important to us is supporting vulnerable people relationally, practically and financially.

We also want to find ways that we can help individuals to flourish in their day to day lives and share their faith, and also develop further ways to bless the local community corporately.

Responsibilities of trustees under company law

The trustees are responsible for preparing the trustees' annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements, the trustees are required to:

  1. select suitable accounting policies and apply them consistently;

  2. observe the methods and principles in the Charities SORP;

  3. make judgements and estimates that are reasonable and prudent;

  4. state whether the applicable accounting standards have been followed, subject to any material

departures disclosed and explained in the financial statements; and

  1. prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They 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.

Page 3

LONDON LIFE VINEYARD LIMITED

TRUSTEES' ANNUAL REPORT (INCORPORATING DIRECTORS' REPORT)

FOR THE YEAR ENDED 31 MARCH 2024

Approval

This report, which has been prepared in accordance with the provisions of the Companies Act 2006 relating to small companies, was approved by the trustees and signed on their behalf by:

Nick Griffin

Nick Griffin (Jan 14, 2025 14:38 GMT) _______ NICHOLAS GRIFFIN

Jan 14, 2025 Date: _______

Page 4

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

LONDON LIFE VINEYARD LIMITED

('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024 on pages 6 to 14 following, which have been prepared on the basis of the accounting policies set out on pages 8 to 9.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Archie McDowall

Archie McDowall (Jan 15, 2025 12:01 GMT)

Archie McDowall BA CA Institute of Chartered Accountants of Scotland Stewardship 1 Lamb's Passage London EC1Y 8AB

Date: Jan 15, 2025

Page 5

LONDON LIFE VINEYARD LIMITED

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2024

Note
INCOME AND ENDOWMENTS FROM:
Donations
3
Investments
4
Total income and endowments
EXPENDITURE ON:
Charitable activities
5
Total expenditure
Net income/(expenditure)
Transfers between funds
12
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
12
Unrestricted
Funds
£
37,120
35
37,156
30,895
30,895
6,261
-
6,261
6,261
11,676
17,937
Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
Total
Total
Funds
Funds
2024
2023
£
£
37,120
25,772
35
-
37,156
25,772
30,895
25,702
30,895
25,702
6,261
70
-
-
6,261
70
6,261
70
11,676
11,606
17,937
11,676

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing operations.

The statement of financial activities also complies with the requirements for an income and expenditure account required by the Companies Act 2006.

The notes on page 8-13 form part of these accounts.

Page 6

LONDON LIFE VINEYARD LIMITED

BALANCE SHEET

AS AT 31 MARCH 2024

Note
FIXED ASSETS
Tangible assets
7
CURRENT ASSETS
Debtors
8
Cash at bank and in hand
9
CREDITORS: Amounts falling
due within one year
10
Net current assets / (liabilities)
Total assets less current liabilities
TOTAL NET ASSETS
FUND BALANCES
12
Unrestricted Funds
General funds
Restricted Funds
Unrestricted
Funds
£
-
-
12,050
6,907
18,957
(1,020)
17,937
17,937
17,937
17,937
17,937
-
17,937
Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
Total
Funds
2024
£
-
-
12,050
6,907
18,957
(1,020)
17,937
17,937
17,937
17,937
17,937
-
17,937
Total
Funds
2023
£
-
-
5,480
7,671
13,151
(1,475)
11,676
11,676
11,676
11,676
11,676
-
11,676

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006 however, in accordance with Section 145 of the Charities Act 2011, the accounts have been examined by an independent examiner and their report has been included in these financial statements.

The financial statements have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the Board of Directors and were signed on its behalf by:

Nick Griffin Nick Griffin (Jan 14, 2025 14:38 GMT)


Nicholas Griffin

Jan 14, 2025 Date: _______

Company number: 03396157 Charity number: 1063610

The notes on page 8-13 form part of these accounts.

Page 7

LONDON LIFE VINEYARD LIMITED

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2024

1 Statutory Information

The charity is a charitable company limited by guarantee and is incorporated in the United Kingdom. The company's registered number and registered office address can be found on the Company Information page.

2 Accounting Policies

These financial statements are prepared on a going concern basis, under the historical cost convention.

These financial statements have been prepared in accordance with the "Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102"), with the Companies Act 2006 and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.

The principles adopted in the preparation of the financial statements are set out below.

a) Going concern

b) Income

Income from donations includes:

The charity relies on volunteers to carry out many of its activities. However, in accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured.

When donated goods, services and facilities are distributed or consumed, an expense in respect of those items is included in the Statement of Financial Activities. At the year end any goods that have not been distributed or consumed are recognised as stock; donated fixed assets are capitalised.

The charity makes grants to other institutions and individuals to further its charitable objectives. Grants payable are recognised as constructive obligations arise, which is generally when the charity expresses a commitment to the recipient that can be measured reliably and then only to the extent that any conditions associated with the grant are outside of the control of the charity.

The cost of raising funds is not significant and has not been separately disclosed.

Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.

Page 8

LONDON LIFE VINEYARD LIMITED

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2024

f) Tangible fixed assets

Equipment

Over 3 to 7 years

The carrying values of tangible fixed assets are reviewed for impairment in periods when events or changes in circumstances indicate that the carrying value may not be recoverable.

j) Pension scheme arrangements

The charity operates defined contribution pension schemes for its employees. Obligations for contributions to these schemes are recognised as an expense when the liability arises. The assets of these schemes are held separately from those of the charity in independently administered funds.

k) Taxation

These financial statements are presented in sterling, which is the charity's functional currency.

All differences arising from the application of the above policy are charged (or credited) to the Statement of Financial Activities.

The charity has taken advantage of an exemption conferred by the Charities SORP and has not prepared a cash flow statement.

3 Donations

Donations
Donations of cash and similar
Income tax recoverable
Investment income
Bank interest
2024
£
30,550
6,570
37,120
2024
£
35
35
2023
£
20,099
5,673
25,772
2023
£
-
-

4 Investment income

Page 9

LONDON LIFE VINEYARD LIMITED

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2024

5 Charitable expenditure

a
Costs incurred directly on specific activities
Salaries, travel and expenses
Telephone and utilities
Ministry and outreach
Advertising and promotion
Venue hire
Miscellaneous expenses
Grants payable (note 8c)
b
Costs incurred on support & administration
Governance costs
Independent examiner's fee
Other
IT and Office expenses
Subscriptions and professional fees
Bank charges
Depreciation of tangible fixed assets
Insurance
Total expenditure
2024
£
13,671
372
1,140
1,764
4,091
776
21,813
2,820
24,633
1,020
-
1,020
3,383
1,277
99
-
483
6,261
30,895
2023
£
14,112
-
1,564
483
4,500
156
20,815
660
21,475
500
-
500
1,648
1,454
-
173
452
4,227
25,702

The fee payable to the independent examiner for preparing and examining the accounts was £1,020 (2023: £500).

c Grants payable

Grants for UK and overseas mission
The comparatives for the previous year are as follows:
Grants for UK and overseas mission
The charity's principal grants to institutions comprised:
Vineyard Churches UK & Ireland
Institutions
£
1,820
1,820
Institutions
£
660
660
Individuals
£
1,000
1,000
Individuals
£
-
-
2024
£
1,820
1,820
2024
£
2,820
2,820
2023
£
660
660
2023
£
660
660

6 Analysis of staff costs, the cost of key management personnel and trustee remuneration

The average monthly number of employees during the year was 1 (2023: 1). Most of the charity's activities are carried out by volunteers.

No staff received salaries at a rate of more than £60,000 per annum.

The charity's key management comprise the trustees and the key staff named on the Company Information page. Total employment benefits payable to key management for the year were as follows:

Other
Employer
Wages &
employment
pension
salaries
benefits
contributions
Trustees:
Nicholas Griffin
8,440
-
-
2024
£
8,440
8,440

Page 10

LONDON LIFE VINEYARD LIMITED

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2024

The following amounts were payable in the previous year:

Other
Employer
Wages &
employment
pension
salaries
benefits
contributions
Trustees:
Nicholas Griffin
7,758
-
-
2023
£
7,758
7,758

Nicholas Griffin served as church leaders and received the above payments for serving in that capacity, not for serving as trustees; these payments are permitted by the charity's governing document.

No other trustees received employment benefits in either the current or preceding year.

7
Tangible fixed assets
Cost
At 1 April 2023
Additions
Disposals
At 31 March 2024
Accumulated depreciation
At 1 April 2023
Charge for the year
Eliminated on disposal
At 31 March 2024
Net book value
At 31 March 2024
At 31 March 2023
8
Debtors
Falling due within one year:
Tax recoverable
Other debtors
9
Cash at Bank and in Hand
Cash at bank with immediate access
10
Creditors: liabilities falling due within one year
Trade creditors
Accruals
Fixtures,
fittings and
equipment
£
431
-
-
431
431
-
-
431
-
-
2024
£
9,050
3,000
12,050
2024
£
6,907
6,907
2024
£
-
1,020
1,020
Total
2024
£
431
-
-
431
431
-
-
431
-
-
2023
£
2,480
3,000
5,480
2023
£
7,671
7,671
2023
£
1,475
-
1,475

11 Pension commitments

During the year employer’s pension contributions totalling £0 (2023: £0) were payable to defined contribution personal pension schemes. No pension contributions were owing at the balance sheet date (2023: £nil).

Page 11

LONDON LIFE VINEYARD LIMITED

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2024

12 Funds

During the year the movements in the charity's funds were as follows:

General Unrestricted Funds
Total Unrestricted Funds
Restricted Funds
Storehouse Fund
Aggregate of funds
Opening
balance
2024
£
11,676
11,676
-

-
11,676
Incoming
resources
2024
£
37,156
37,156
-
-

37,156
Outgoing
resources
2024
£
(30,895)
(30,895)
-
-
(30,895)
Transfers
in the year
2024
£
-
-
-
-
-
Gains and
losses
2024
£
-
-
-
-
Closing
balance
2024
£
17,937
17,937
-
-
17,937

Analysis of net assets by fund

The assets and liabilities of the various funds were as follows:

ysis of net assets by fund
assets and liabilities of the various funds were as follows:
Tangible fixed assets
Debtors
Cash at bank and in hand
Creditors falling due within one year
General
Designated
Restricted
funds
funds
funds
2024
£
£
£
£
-

-
-
-
12,050
-
-
12,050
6,907
-
-
6,907
(1,020)
-
-
(1,020)
17,937
-

-
17,937
Unrestricted Funds
General
funds
£
-

12,050
6,907
(1,020)
17,937

In the previous year the movements in the charity's funds were as follows:

General Unrestricted Funds
Total Unrestricted Funds
Restricted Funds
Storehouse Fund
Aggregate of funds
Opening
balance
2023
£
11,606
11,606
-

-
11,606
Incoming
resources
2023
£
25,772
25,772
-
-

25,772
Outgoing
resources
2023
£
(25,702)
(25,702)
-
-
(25,702)
Transfers
in the year
2023
£
-
-
-
-
-
Gains and
losses
2023
£
-
-
-
-
Closing
balance
2023
£
11,676
11,676
-
-
11,676

Page 12

LONDON LIFE VINEYARD LIMITED

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2024

Analysis of net assets by fund

In the previous year, the assets and liabilities of the various funds were as follows:

Tangible fixed assets
Debtors
Cash at bank and in hand
Creditors falling due within one year
General
Designated
Restricted
funds
funds
funds
2023
£
£
£
£
-

-
5,480
-
-
5,480
7,671
-
-
7,671
(1,475)
-
-
(1,475)
11,676
-

-
11,676
Unrestricted Funds
General
funds
£
-

5,480
7,671
(1,475)
11,676

13 Transactions with related parties

During the year the charity:

a) received donations totalling £11,778 (2023: £7,745) from related parties (which includes trustees, any other members of key management and anyone closely connected to them). b) No expenses (2023: £nil) were paid to, or for, the trustees.

14 Members

Each member of the company commits to contribute if the charity is wound up an amount of £10.

Page 13

LONDON LIFE VINEYARD LIMITED

DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES

FOR THE YEAR ENDED 31 MARCH 2024

Note
INCOME AND ENDOWMENTS FROM:
Donations
3
Investments
4
Total income and endowments
EXPENDITURE ON:
Charitable activities:
5
Raising funds
6
Other
Total Expenditure
Net gains/(losses) on investments
Net income/(expenditure)
Transfers between funds
12
Other recognised gains/(losses):
Gains/(losses) on revaluation of fixed assets
11
Other gains/(losses)
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
12
Actuarial gains/(losses) on defined benefit
pension schemes
General
Designated
2024
2024
£
£
37,120
35
37,156
-
30,895
-
-
30,895
-
-
6,261
-
-
-
6,261
-
6,261
-
11,676
-
17,937
-
Unrestricted funds
Restricted
2024
£
-
-

-
-
-
-
-
-
Total
2024
£
37,120
35
37,156
30,895
-
-
30,895
-
6,261
-
6,261
-
-
-
6,261
11,676
17,937
General
Designated
2023
2023
£
£
25,772
-
25,772
-

25,702
-
-
25,702
-

-

70
-
-

-
70
-
70
-
11,606
-
11,676
-
Unrestricted funds
Restricted
2023
£
-

-
-
-
-
-
-
-
Total
2023
£
25,772
-
25,772
25,702
-
-
25,702
-
70
-
70
-
-
-
70
11,606
11,676

Page 14