Oxford Vineyard Church
Report and Accounts Year ended 31 August 2022
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1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk
OXFORD VINEYARD CHURCH
LEGAL & ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 31 AUGUST 2022
ADDRESS FOR CORRESPONDENCE Stowford Farm Bayswater Road Headington Oxford OX3 9RZ GOVERNING DOCUMENT Memorandum and Articles of Association for a charitable company until 17 November 2021.
Constitution for a charitable incorporated organisation from 17 November 2021.
CHARITY REGISTRATION NUMBER 1064237 TRUSTEES RESPONSIBLE FOR A Myatt MANAGING THE CHARITY Mrs J Durber S Morris C Prahacs (resigned 15 January 2023) BANKERS CAF Bank INDEPENDENT EXAMINER Ajay Rajani FCIE Stewardship 1 Lamb's Passage London EC1Y 8AB
INDEX
Page 1 Legal & Administrative Details Pages 2-5 Trustees' Report Page 6 Independent Examiner's Report Page 7 Receipts and Payments Account Page 8 Statement of Assets & Liabilities Pages 9-10 Notes to the Accounts
Page 1
OXFORD VINEYARD CHURCH
TRUSTEES' ANNUAL REPORT
FOR THE YEAR ENDED 31 AUGUST 2022
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.
Legal Status
Until 17 November 2021 Oxford Vineyard Church was a charitable company limited by guarantee and was governed by a Memorandum and Articles of Association. On 17 November the charity converted to a charitable incorporated organisation and is now governed by a Constitution.
Charity Objectives
The objectives of the Company are set out in its Memorandum of Association and may be summarised as under:
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The furtherance of religious or secular public education.
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The advancement of the Christian faith including missionary activities in the United Kingdom and overseas and also including but not limited to the planting of new churches and organisations of congregations.
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The relief of the poor and needy.
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The relief of the sick and elderly.
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Such other charitable objects and for the benefit of such other charitable bodies and institutions as the Committee shall in their absolute discretion see fit.
Review of Activities
The Charity is a Vineyard Church affiliated to Vineyard Churches UK, and a member of the Evangelical Alliance. The Church was started in April 1992 to reach out to unchurched people in the Oxford area, providing a style of worship and church life which would appeal especially (but not exclusively) to those in the 18-35 age group. The Charity is committed to providing teaching and instruction to equip people for all life’s situations, to advance the Christian faith through outreach events and to plant new Churches. It is also committed to provide care and support to the poor and sick in the community.
Church Focus. Our vision and aim as a church remain the same - ‘To build worshipping communities in the Oxford area, that reach out & bring the transforming reality of Jesus into every life.' We have continued to see a flow of people coming to know Jesus for the first time and lives changed by the power of God. We aim to grow passionate followers of Jesus.
Lockdown created a unique set of tensions for churches, with some people unwilling to join online meetings because that was what they were doing at work all week. At first we saw an increase in online attendance, but the novelty wore off pretty quickly and numbers dropped. We invited people to be in Pods – groups of 3-4 who would be in contact with each other for emotional support and prayer. Some of these were a great success, but others faded for lack of leadership or lack of interest.
During some stages of lockdown we were unable to meet together as a church, but at times regulations allowed children & youth to meet outside. We started a families event called Explorers that was more like a woodland church. There was a short piece from the Bible while we sat in family groups around the fire pit, and then the families went to their ‘own’ tarpaulin to do an activity, and so didn’t mix with other groups. This proved very popular, especially with those who had no church contact or experience. At different stages during the year we had to stop meeting, or had more freedom to meet. The popularity meant we duplicated the session each time it ran.
It became clear that the school we had been using pre-lockdown would no longer be available to us, as they rightly protected their pupils. We met at Andrew & Mandy’s house for worship & socials, when lockdown rules allowed that.
Lockdown was a great opportunity for us to review what we had been doing and look ahead to what could happen next. As our church had been in a leading role in the Vineyard Persian Partnership, it gave us an opportunity for several years to observe the Disciple Making Movement model of church. DMM has seen great success, especially in restricted access countries and countries where it is illegal to follow Jesus, such as Afghanistan and Iran.
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OXFORD VINEYARD CHURCH
TRUSTEES' ANNUAL REPORT CONTINUED
Review of Activities continued
As church leader, Andrew Myatt became more convinced that the DMM model was one we could usefully use after lockdown, and so attended online training from New Generations. He implemented this training in his own life and started a Discovery Study with an unchurched man. The plan was to then train the whole church, or those who were interested, in the DMM model, and eventually start more Discovery Studies. This was done in Sept 2022. The whole process was openly discussed with our leaders and trustees, and with key influencers in the congregation.
A slimmed down weekend model of meetings would go hand in hand with the DMM launch. We would have a Worship Gathering on the first Sunday of the month, and a Lunch on the third Sunday. The 2[nd] and 4[th] Sundays would be devoted to the continuation of Explorers. Each of the months with a 5[th] Sunday would have a Retreat day, using spiritual exercises to strengthen & encourage our people. This was started in Jan 2022. The slimmed down model was essential because our people had reduced capacity to be involved, to serve or to lead.
Our Compassion Ministry continued during lockdown as we gave out food to those in need. Food is taken to the Community Emergency Foodbank, which is supported by a large group of churches in Oxford. A special Help Fund was developed to fund this. Several people also helped deliver food for CEF, and others in need we were told about, especially families in difficulty in St Andrews & Barton Park Schools.
We continue to support a couple from the church in Central Asia who do language, medical training and provide water and sanitation to remote mountain villages, building bridges to enable road building and cutting hours or even days off the travel time; as well as building worshipping communities. We help to finance this family and to support them while they had to be back in the UK. Our family had to leave the country they were working in at short notice due to Covid and political instability in that country. Andrew Myatt continues to lead the Vineyard Persian Partnership, which coordinates the work of Vineyard Churches in USA, Germany and the UK into the countries of the ancient Persian empire. Justice & Joy is a special offering taken up in the early autumn to provide food & emergency help to some of the poorest in Central Asia survive through the winter.
Transformation comes from knowing God - he changes us from the inside & not by religious conformity. As we give the Holy Spirit room in our lives, we find healing in many dimensions bringing personal growth. The church also ministers to the sick at the Sunday Services and at mid-week meetings. Pastoral assistance is provided as requested.
To that we add training in what the Bible says, releasing each person to their unique calling from God. We are all called to ‘do the stuff’ - an army not an audience. Our aim is to release each person into the unique calling God has for them, and help them discover their God-given gifts.
We continue to use the Immanuel Prayer Ministry model to help ordinary people draw close to Jesus and get rid of emotional & psychological baggage they have picked up through life.
Andrew & Mandy continue to organise the Leaders Soul Care Retreats for Vineyard Churches, which restarted in June 2022.
Church Planting. Part of our vision is to plant churches that reach unchurched people. Members of the church are trained when they show interest and released when the staff considers them to be ready – this process of training can take many years. For local church plants we use the satellite model which allows the leader to grow as the church grows, starting with a Connection Group and then gradually developing into a fully fledged church. Church plants that are more distant need more experienced leaders. We have helped plant 10 churches so far, including plants in New Zealand and more recently in Australia. VCUKI provides Hub training in a number of locations to help with the training of new leaders.
Oversight
Oxford Vineyard Church is part of Vineyard Churches UK. Oversight of the church is provided through our area, which is led by Guy & Esther Pritchard from Farnham Vineyard. Our Pastoral Support is given by David & Alison Flowers who lead the Leeds Vineyard. Andrew & Mandy Myatt provide Pastoral Support to the Vineyard Church in Salisbury.
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OXFORD VINEYARD CHURCH
TRUSTEES' ANNUAL REPORT CONTINUED
Office . All staff now work from home. We have a storage container on a farm.
Risk Assessment
The Trustees carry out a full risk assessment annually, including reviewing the DBS policy, buildings and Health & Safety.
Public Benefit
In planning the activities the Trustees have given consideration to the guidance provided by the Charity Commission on ‘public benefit’. Public Benefit is seen in the above activities, including the provision of worship and teaching, training and pastoral support, helping those in need in the Oxford area and Central Asia, and giving leadership support across the Vineyard movement. All these things are available to anyone in the community whether or not they come to a Sunday meeting. Sunday meetings are open to anyone from any background or belief system. A considerable amount of our financial, time and energy resources go towards those who are not part of the church. We continue to give 12% of our income to organisations outside the Oxford area.
Structure and governance
Selection and training: Trustees can be suggested by any of the current trustees and if after discussion deemed appropriate are approached by Andrew Myatt. They are given various documents, including the VCUKI Trustees’ Handbook. Most of the training is on-the-job and working alongside more experienced trustees.
Decisions by staff and trustees: The Trustees take responsibility for legal and financial areas, and allow the Leadership (currently Andrew & Mandy Myatt) freedom to handle the pastoral and spiritual direction of the church. Before each trustees’ meeting a report is circulated by Andrew Myatt bringing the trustees up to date on what is happening in the church (which is especially relevant for the trustees who live away from Oxford), so that their decisions are fully informed. Financial reports are sent to the Trustees by the middle of the following month and adjustments to the budget are made as necessary. Andrew Myatt leaves the room whenever there is a discussion or decision regarding staff salaries.
Future Plans
The Leadership Team put together a plan (diary and budget) every April/May which starts in September for the next 12 months.
The DMM model will continue to be implemented and further training will be held. A lot more attention will be given to individuals, especially those who are seeking to, or are already running Discovery Studies. This mentoring is to help them in their personal lives as well as helping them to succeed with the DMM model, and each person will receive a couple of calls a month, as well as holding a central training session online.
We would like to continue with the Connection Groups system for those who are not doing DMM, but none of our leaders felt they had the bandwidth to lead. We hope this will change soon, but we had not expected the impact of lockdown to be so significant on everyone’s energy levels.
Our Community Sundays have changed to a monthly lunch to make room for Explorers. We think we have found a new, and smaller, venue that we can use for all our central events from September onwards.
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OXFORD VINEYARD CHURCH
TRUSTEES' ANNUAL REPORT CONTINUED
Financial Review
In the previous year, the charity presented accounts prepared on the accruals basis using the Charities SORP. However, now that the charity is a charitable incorporated organisation, the charity has the option of presenting receipts and payments accounts and the charity has taken advantage of this option this year. The results reported previously have been restated so that they are presented on a receipts and payments basis; further information about the restatement is given in note 6 ‘Reconciliation with previously reported funds’ in the accounts.
During the year income increased by £10,031 to £99,971, and expenditure increased by £9,131 to £97,481. As a result the cash surplus for the year was £2,490 (2021: £1,590). The total cash held by the charity increased by £2,490 to £22,842, of which £1,374 was restricted.
Lockdown created some unique challenges, and it was hard to compare metrics with previous years. Sunday Gathering numbers were high online initially before dropping. After lockdown, the number of people was less than half our attendance before lockdown. Some were unsure of reconnecting because of health issues, others just seemed to have got out of the habit of meeting. The change to the pattern of meetings also meant that some moved to other churches as they wanted a meeting every Sunday morning. The number of people ‘tithing’ (people giving money regularly) remained stable during the year.
Reserves Policy
The trustees have established a policy whereby free reserves (which the trustees define as being unrestricted cash) held by the charity should be maintained at £20,000 (which equates to about 3 months' unrestricted expenditure). As a result of the surplus reported this year, the charity ended the year with unrestricted cash of £21,468 and the charity is complying with its reserves policy. The trustees recognise that, for short periods of time, they may need to allow free reserves to fall below the target. Reserves are there to used when needed so that the life of the church is not harmed, but to make cuts far enough in advance to prevent problems. A Tripwire Budget was prepared and will be implemented if the charity's bank balances fall below £15,000.
Risk Statement
The trustees have reviewed the risks to which a small charity operating with few employees is exposed. Appropriate procedures are in place to identify, monitor and review these risks on a regular basis.
Responsibilities of trustees
Charity law requires the trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.
We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.
We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.
Approval
This report was approved by the trustees and signed on their behalf by:
Andrew Myatt
_______ Andrew Myatt
Date: 28 April 2023
Page 5
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF
OXFORD VINEYARD CHURCH
I report to the trustees on my examination of the accounts of Oxford Vineyard Church ('the charity') for the year ended 31 August 2022 on pages 7 to 10 following.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable 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 material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in accordance with section 130 of the 2011 Act; or
- the accounts do not accord with the accounting records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Ajay Rajani
Ajay Rajani FCIE Stewardship 1 Lamb's Passage London EC1Y 8AB
Date: 2 May 2023
Page 6
OXFORD VINEYARD CHURCH
RECEIPTS AND PAYMENTS ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2022
| Notes Income receipts Donations Gift aid receipts Government grants Other grants Bank Interest Total receipts Payments 2 3 Total payments Transfers between funds 5 Net movement in funds Cash funds as at last year end Cash funds at this year end A Net of receipts / (payments) before transfers Grants paid in relation to charitable activities undertaken by others Payments in relation to charitable activities undertaken directly |
Unrestricted General Funds £ 70,299 15,711 - - 14 86,024 74,719 8,138 82,857 3,167 (50) 3,117 18,351 21,468 |
Restricted Funds £ 7,232 1,716 - 5,000 - 13,948 175 14,448 14,624 (676) 50 (626) 2,000 1,374 |
2022 £ 77,531 17,426 - 5,000 14 99,971 74,894 22,586 97,481 2,490 - 2,490 20,351 22,842 |
2021 £ |
|---|---|---|---|---|
| 74,416 15,118 406 - - |
||||
| 89,940 | ||||
| 74,434 13,916 |
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| 88,350 | ||||
| 1,590 - |
||||
| 1,590 18,761 |
||||
| 20,351 |
The notes on pages 9 and 10 form part of these accounts.
Page 7
OXFORD VINEYARD CHURCH
STATEMENT OF ASSETS AND LIABILITIES
FOR THE YEAR ENDED 31 AUGUST 2022
| A Cash funds Cash at bank with immediate access B Other monetary assets Gift aid due to charity C Liabilities Trade creditors Payroll related creditors Independent examiner's fee Other creditors D Assets retained for charity's own use Music. PA and computer equipment Motor vehicles |
Unrestricted General funds £ 21,468 21,468 1,181 1,181 313 2,212 1,380 1,620 5,525 |
Restricted funds £ 1,374 1,374 - - - - - - - Fund to which asset belongs Unrestricted Unrestricted |
2022 £ 22,842 22,842 1,181 1,181 313 2,212 1,380 1,620 5,525 Cost £ 958 5,211 6,169 |
2021 £ |
|---|---|---|---|---|
| 20,351 | ||||
| 20,351 | ||||
| 1,143 | ||||
| 1,143 | ||||
| 618 2,334 1,600 1,538 |
||||
| 6,089 | ||||
| Current value £ |
||||
| - 500 |
||||
| 500 |
Current values have been estimated by the trustees.
F Guarantees and secured debts
The charity has not given any guarantees and has not provided its assets as security for any liabilities.
The accounts were approved by the trustees and signed on their behalf by:
Andrew Myatt
-------------------------------------------Andrew Myatt
Date: 28 April 2023
The notes on pages 9 and 10 form part of these accounts.
Page 8
OXFORD VINEYARD CHURCH
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2022
1 Accounting policies
In the previous year, the charity presented accounts prepared on the accruals basis using the Charities SORP. However, now that the charity is a charitable incorporated organisation, it has taken advantage of the option to prepare its accounts on a receipts and payments basis and the results reported previously have been restated; further information is given in note 7 below.
As explained above, the accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.
| 2 Payments in relation to charitable activities undertaken directly Pastoral worker and related costs Pastoral expenses Meetings expense Church activity costs Children and youth work Other ministry costs Staff and office services Motor vehicle costs Office costs Insurance Printing, postage etc. Other support costs Professional fees Independent examiner's fee for preparing and examining the accounts 3 Grants paid in relation to charitable activities undertaken by others Frontiers Vineyard Churches UK For their general work For their work in Ukraine Individuals working in Central Asia Individuals facing hardship Other small grants to organisations |
Unrestricted General funds £ 54,069 2,241 1,360 439 9 113 8,739 1,913 2,088 824 18 93 1,216 1,596 74,719 4,070 4,068 - - - - 8,138 |
Restricted Funds £ - - - - 175 - - - - - - - - - 175 - - 4,425 9,323 701 - 14,448 |
Total 2022 £ 54,069 2,241 1,360 439 185 113 8,739 1,913 2,088 824 18 93 1,216 1,596 74,894 4,070 4,068 4,425 9,323 701 - 22,586 |
Total 2021 £ |
|---|---|---|---|---|
| 55,851 847 574 272 592 291 8,740 358 3,330 817 58 84 1,031 1,590 |
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| 74,434 | ||||
| 7,013 4,088 - - 2,165 650 |
||||
| 13,916 |
4 Transactions with related parties
A Myatt served as a church leader and was paid £17,821 (2021: £17,820) for serving in that capacity, not for serving as trustees; these payments are permitted by the charity's governing document.
In addition the charity incurred expenditure totalling £36,646 (2021: £36,366) in respect of the provision of accommodation (which is customary for ministers) to A Myatt, who is a trustee so that he could better perform his duties. This includes rent payments totalling £30,000 (2021: £30,000) to A Myatt in respect of a manse that he owns and occupies.
Page 9
OXFORD VINEYARD CHURCH
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2022
5 Movements on restricted funds
| ovements on restricted funds | |||||
|---|---|---|---|---|---|
| Building fund Help fund Central Asia fund Ukraine fund Justice & Joy fund Children and Youth Work fund |
Opening balances £ 40 1,960 - - - - 2,000 |
Receipts £ - - 5,000 4,425 4,323 200 13,948 |
Payments £ - (701) (5,000) (4,425) (4,323) (175) (14,624) |
Transfers £ 50 - - - - - 50 |
Closing balances £ 90 1,259 - - - 25 |
| 1,374 |
The Building fund represents donations given for a church building.
The Help fund was created from donations received to help those in the local area facing hardship. The Central Asia fund was created by a grant given to help support mission work in Central Asia. The Ukraine fund represents donations given to help provide humanitarian aid to Ukraine. The Justice & Joy fund represents donations given to support international missions work. The Children and Youth Work fund represents donations given to help support the charity's work with children and young people.
6 Reconciliation with previously reported funds
As explained in note 1 'Accounting Policies', in the previous year the charity prepared its accounts using the accruals basis; in the current year the charity has taken advantage of the option to prepare its accounts on a receipts and payments basis. The comparatives presented in these accounts have been re-stated using the receipts and payments basis and a reconciliation with the reserves and results reported previously follows:
| Reconciliation of reserves Previously reported reserves, at 31 August Adjustments arising from use of receipts and payments basis: Exclusion of previously included fixed assets Exclusion of previously included debtors Exclusion of previously included creditors Re-stated reserves, at 31 August Previously reported results Adjustments arising from use of receipts and payments basis: Previously recognised non-cash charge for depreciation Excluded movements in debtors resulting in the recognition of more / (less) income Excluded movements in creditors resulting in the recognition of less / (more) expenditure Re-stated results Reconciliation of results |
2021 £ 15,478 (73) (1,143) 6,089 20,351 2021 £ (315) 1,436 (143) 612 1,590 |
2020 £ 15,793 (1,509) (1,000) 5,476 |
|---|---|---|
| 18,761 | ||
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