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2022-04-30-accounts

The Wharfedale Vineyard Christian Fellowship For the year ending 30 April 2022

THE WHARFEDALE VINEYARD CHRISTIAN FELLOWSHIP

Annual Report & Financial Statements for the year ended 30th April 2022

Registered Charity 1071353 Company number 3541920

Trustees/Directors

D Flowers (Founding Trustee) M Byde (Chair)

J Grayson T Steere

G Togobo W Sims J Hardy

Secretary

A Button

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The Wharfedale Vineyard Christian Fellowship For the year ending 30 April 2022

Contents

Page 3 Reference and Administrative Details

page 4 Structure, Governance and Management

page 7 Objectives and Activities

page 11 Financial Review

page 12 Review of the year & Future Objectives, Plans and Targets

page 18 Independent Examiner’s Report

page 19 Statement of Financial Activities

page 20 Balance Sheet

page 21 Notes to the Statement of Financial Activities

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The Wharfedale Vineyard Christian Fellowship For the year ending 30 April 2022

Reference and administrative details

Legal Status Company limited by guarantee not having share capital Governing Instrument Articles of Association Secretary Mrs Anne Button Registered Office The Wharfedale Vineyard Vineyard House 11 Bennett Road Leeds LS6 3HN Registered Charity Number Registered in England No. 1071353 Company Registration Registered in England No. 3541920

Bankers Barclays Corporate Bank P O Box 493 Sir Frank Whittle Rd Derby BX3 2BB Independent Examiner Lourens Du Plessis Stewardship 1 Lamb’s Passage London EC1Y 8AB

Day to day management Day to day management of the charity is delegated to a senior management team made up of the senior and assistant pastors and the Administration team.

Directors

The Directors who served during the year were as follows: Mr D S Flowers appointed 15 January 1998

Mr A Holt appointed 3 December 2007 resigned 29 November 2021

Mr Jonathan Grayson appointed 12 February 2016

Mr Timothy Steere appointed 13 March 2017 Dr Michael Byde appointed 26 October 2018 Mrs Elizabeth Hawkhead appointed 26 October 2018 resigned 30 April 2022 Mr Ben Maybury appointed 12 October 2020 resigned 29 November 2021 Mrs Griselda Togobo appointed 12 October 2020 Mr William Sims appointed 12 October 2020 Mrs Judy Hardy appointed 1 May 2022

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The Wharfedale Vineyard Christian Fellowship For the year ending 30 April 2022

Report of the Directors

Structure, Governance and Management

Incorporation

The Company was incorporated on 7th April 1998 and commenced its operations immediately.

Company Directors / Board of Trustees

Trustees are recruited to the board based on the skills set that they possess and the portfolio requirements of the retiring trustees. The Chairperson aims to look at the 2- year period ahead when considering new trustees, retiring trustees and skills required in order to ensure stability of the board.

Prospective trustees are required to attend at least one trustees’ meeting as an observer. Thereafter the existing trustees vote on the appointment and if the invitation is accepted the new trustee is appointed. There is a handover period as roles are passed from outgoing trustees to incoming trustees during which responsibility for that area of the role may be shared. Prospective trustees have a one-to-one session with the Chair who explains the role and expectations and an induction with the Company Secretary to examine the governing documents, annual accounts and recent financial management information.

Trustees are encouraged to read charity news updates and attend training opportunities and seminars such as are provided by Stewardship, Vineyard Churches UK&I and other bodies.

Organisational Structure

Day to day management of the charity is delegated to the Senior Pastor of Leeds Vineyard, the Company Secretary and the Staff team. Much of the work of the charity is supported or carried out by a group made up of paid staff and key volunteers.

The Wharfedale Vineyard operates with three working names to reflect its geographical activities. Until such time as they wish to become independent, both in governance and finance, each of these churches will operate under the aegis of Wharfedale Vineyard.

Leeds Vineyard This church was started in 1998 (as the Wharfedale Vineyard). It was
“planted” out of SW London Vineyard.
Harrogate Vineyard This church was “planted” out of Leeds Vineyard inJanuary2012.
Sheffield Vineyard This church was “planted” out of Leeds Vineyard in July 2012 and set up
as an independent CIO in January 2022 under the charity number
1197569. We are concluding a period of transition with finances
movingto the new structure fromJuly2022.

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The Wharfedale Vineyard Christian Fellowship For the year ending 30 April 2022

Relationships with other charities

Wharfedale Vineyard and its three trading entities are affiliated to Vineyard Churches UK & Ireland (VCUK&I) Charity no: 1099748 . VCUK&I was formed with the purpose of joining together churches that hold common values and practices. It gives oversight to the pastors of Vineyard churches and facilitates church planting. It helps, serves and strengthens the churches by leading, training, resourcing, administering and providing pastoral support to senior pastors. The Wharfedale Vineyard uses the name ‘Vineyard’ under license from VCUK&I.

The Wharfedale Vineyard gives 5% of its income (i.e. 5% of the income allocated to Leeds, Harrogate and Sheffield) to support the work of VCUK&I. This is part of the license agreement with VCUK&I and is in harmony with the charity’s objectives.

Leeds Community Development (known as The Vine)

The Founding Trustee and Secretary of Wharfedale Vineyard (David Flowers & Anne Button) and their spouses, are members of Leeds Community Development: a charity which was established by Wharfedale Vineyard to host and resource major community development projects in Leeds on behalf of the church. In practice Leeds Community Development comes under the umbrella of the Wharfedale Vineyard charity, although no significant activity is currently undertaken within Leeds Community Development.

Risk Management Policies

Financial Plan and Reserves Policy: The trustees run an annual budget agreed at least 3 months before the financial year end and once a year consider a 3-year plan. The target for maintaining cash reserves is 3 months’ day to day unrestricted expenditure. This equates to £123,220; at the year end, the unrestricted cash balances totalled £144,490. Cashflow is monitored on a daily basis.

There is internal segregation of duties to provide additional checks of accuracy and propriety of income and expenditure.

Safeguarding: The Company has established a Safeguarding Policy under the auspices of thirty-one:eight. The policy covers Protection of Children and Vulnerable Adults. The policy is kept under regular review.

Risk Assessments: The Company prepares Risk Assessments for all major activities and events and keeps a risk register to record risk events.

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The Wharfedale Vineyard Christian Fellowship For the year ending 30 April 2022

Statement of Directors’ responsibilities

The Directors are responsible for the Church finances and for preparing Financial Statements which give a true and fair view of the state of affairs of the Church and of the results of the Church for that period. In preparing those Financial Statements the Directors are required to:

The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the Financial Statements comply with the Companies Act 2006.

They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In planning the activities, the Directors have had regard to the guidance on public benefit issued by the Charity Commission.

Hallmarks

‘A well-run charity achieves high standards and attracts public confidence and support. The charity is able to show how its activities are able to support its charitable aims.' Charity Commission CC60.

The Company demonstrated this hallmark by:

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The Wharfedale Vineyard Christian Fellowship For the year ending 30 April 2022

Objectives and activities

Principal Objects & Activity

The principal objectives and activities of the charity are as set out in the memorandum and articles of association:

Ongoing impact of Covid-19

Between 1 May 2020 and 30 April 2021 places of worship were operating under significant restrictions which meant that the charities activities were heavily modified with all churches carrying out the bulk of their activity online rather than face to face. From 1 May 2021 although restrictions were easing, the impact from Covid had not gone away.

Many within the churches were initially reluctant to return to in-person gatherings and hence reluctant to re-join the teams required for meeting in person. This picture has been slowly returning to ‘normal’ although some elements introduced during the Covid period, such as livestreaming of some events, are likely to continue for the long term.

As a charity we have continued to witness staff, volunteers and those who would consider themselves part of the church community struggling with their mental health. We have seen an increase of safeguarding concerns as we have started to meet together more – in line with the national picture.

In May 2020 the trustees were anticipating that the charity could see a drop in reserves as people lost jobs and disconnected from the church community. In May 2021 we started to see some key donors move on as they have reassessed priorities, moved away, and whilst others have joined, giving to the church is slightly below where it has been previously. The pandemic has significantly impacted on the charities ability to raise funds and start work on Vineyard House – a building in Headingley, Leeds. Some potential funding streams have been closed to applications and any building work will now cost significantly more than estimated previously due to materials being harder to obtain and due to inflationary pressures generally. This is expected to have an impact on the charity’s reserves in the next few years, although the trustees are committed to monitoring this and taking action as necessary.

Each of the 3 churches expresses the charitable objectives of the Charity in slightly different ways – here are their vision statements.

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The Wharfedale Vineyard Christian Fellowship For the year ending 30 April 2022

Love God, Love People, Love in Action

We believe God has called us to establish a growing, regional, biblically-based community of faith in Leeds. We will worship God, pray, communicate His love and mercy to all people and commit to living out our faith in Jesus in a creative and contemporary way, and in the power of the Holy Spirit.

We believe that there is good news for this generation in the Kingdom of God and we long to share that news – particularly in Leeds and the North.

We aim to make, train and equip followers of Jesus to be effective in the extending of God’s Kingdom, to develop leaders, to plant new churches, to contribute to the blessing of the whole church and to minister to the poor in practical ways.

God has called us to establish a vibrant, creative, biblically-based and growing church in Harrogate. A church where all are invited to discover Jesus and what it means to follow Him. An outward-looking community which will, in a creative and contemporary way, in the power of the Holy Spirit, worship God and communicate the good news of Jesus with compassion and generosity. We aim to make and equip disciples, raise up leaders, plant new churches and be a blessing to the wider church.

Our desire is to see lives changed through the power and presence of God; to see broken lives restored; to see those without hope given a reason for joy; to pray for and be actively involved in God’s justice for the poor.

We believe God has something powerfully lifechanging and relevant to say to all people. Our desire is to grow a church where people are welcome at any part of their journey; whether they are seekers, followers or just hanging out.

Sheffield

As a family at Sheffield Vineyard our vision is to establish and grow a vibrant, biblically based, regional Vineyard Church rooted in Sheffield that will:

LOVE God and worship him in creative and relevant ways, LEARN to live as God intended, and LIVE life with compassion and generosity.

We use the words LOVE | LEARN | LIVE a lot because they are central to everything we do as a church.

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The Wharfedale Vineyard Christian Fellowship For the year ending 30 April 2022

Strategy for discipleship

The Church seeks to provide an environment in which the members of the three communities of faith are discipled in the Christian faith and achieves impact mainly through the “small group” structure, Sunday meetings, outreach into our local communities and through the support of pastoral staff.

Pastoral Care

The pastoral staff are available when needed and all have experience and training in prayer, listening and coaching as well as practical service. However, pastoral care is provided primarily through house groups. These are small groups of 5-20 people meeting weekly in members’ homes and led by accredited volunteers. There is a robust system for identifying, training, equipping and supporting house group leaders.

Strategy for sharing the Christian faith

The Church seeks to share the Christian faith and achieves impact through the open and welcoming nature of its meetings, through the personal lives and testimonies of its regular attendees, house groups and Alpha courses. It also achieves impact through extensive service in the local community – known as Reach Out.

Worship Services

During this financial year the three churches held weekly meetings both online via Youtube and Facebook and in person at local venues. These worship services are designed to be welcoming and friendly for all ages and open to all.

Strategy for the alleviation of poverty

The Church invests significantly both financially and through paid and volunteer time in running a highly successful Child Contact Centre in Leeds, strong links with a Women’s Refuge in Harrogate and being a distribution centre for the S6 foodbank in Sheffield. It has a good reputation in each of these cities.

The Church aims to regularly send volunteers on missions abroad, to places where there are opportunities to support church planting or relief agencies working with the poor or vulnerable (however, in this financial year trips have not been possible due to travel restrictions imposed by the pandemic; the churches have nonetheless continued to support the same projects and people remotely).

The Church also seeks to alleviate poverty and suffering through the day to day lives of its regular attendees. Some of the activities which emanate from their volunteer service are:

  1. giving food, drink and friendship to those in need;

  2. gardening, house decorating;

  3. giving out bottles of water and chocolates at community events;

  4. developing support for other organisations in Leeds/Harrogate/Sheffield;

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The Wharfedale Vineyard Christian Fellowship For the year ending 30 April 2022

  1. encouraging good neighbourly relationships and involvement by its members;

  2. housing asylum seekers on an emergency basis;

  3. supporting and encouraging those fostering or considering fostering children;

  4. working with Street Pastors and Teen Challenge (ministry to sex workers);

  5. offering prayer for healing.

The company also makes regular financial donations to suitable charities.

Volunteers

The trustees are grateful to the volunteers who have given their time during the year and without whose contribution the charity would not be able to function as effectively or fully as it does. We conservatively estimated an average of 162 adults[1] who volunteer an average of 2.5 hours per week. This therefore gives a total for the year of 21,060 volunteer hours which, at the national living wage of £9.50 per hour (up to April 2022) equates to a value of at least £200,070. It is likely that this estimate understates the true contribution by volunteers. This is lower than in previous years due to changes in activities associated with Covid, however, we are seeing an increase in volunteering again in 2022.

1 80 in Leeds, 20 in Harrogate, 50 in Sheffield, 12 at the Child Contact Centre

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The Wharfedale Vineyard Christian Fellowship For the year ending 30 April 2022

Financial Review

Comment on results for year

The year has seen a modest decrease in regular giving to the church and a resulting decrease in gift aid recovery. This reflects post-pandemic changes in line with the experiences of other businesses and organisations in the voluntary sector.

The level of restricted giving has been lower than in previous years as there was no specific fundraising campaign (e.g. for Vineyard House STEPS) during this financial year.

The charity remains in a healthy financial position. In addition to the restricted fund the charity also holds an unrestricted legacy gift which has not yet been fully used. The trustees remain aware of the future costs of the Vineyard House project, and are working with the project team and consulting experts to ensure that the costs are understood and agreed before further commitments are made.

Financial position at end of year

The financial position, as at 30 April 2022, shows unrestricted cash reserves of £144,490.

Source and application of funds

Wharfedale Vineyard is not just a group of individuals but a family of believers who are convinced of the intrinsic value of the church and its work in the local communities and who support this through sacrificial giving.

The Charity receives funds almost entirely by way of freewill giving by the regular attendees. Most of the giving is received by monthly standing order and, where appropriate, tax is reclaimed through Gift Aid.

The funds are used to fulfil the charitable objectives and are applied mainly in the following areas (see strategies above and Notes to the accounts 2 and 3): -

  1. Teaching and worship

  2. Pastoral work

  3. Discipleship

  4. Reach Out activities

  5. Church planting

  6. Giving to other charities

Investment policy and borrowing

The Wharfedale Vineyard holds its reserves in bank balances. It is not the policy of the trustees to hold more funds than are required to meet the Reserves Policy, except when there is a particular spending objective in mind in the near future.

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The Wharfedale Vineyard Christian Fellowship For the year ending 30 April 2022

REVIEW OF THE 2021-2022 PERIOD and FUTURE OBJECTIVES, PLANS & TARGETS FOR 2022-2023.

This section is broken down into four elements: Wharfedale Vineyard, Leeds Vineyard, Harrogate Vineyard and Sheffield Vineyard.

WHARFEDALE VINEYARD

In 2020-21 Sheffield Vineyard successfully setup as a CIO and the Wharfedale Vineyard Board of Trustees have worked closely with the new CIO trustees to ensure continuity of support for Sheffield Vineyard as they take this step of independence.

In 2022-23 it is anticipated that Harrogate Vineyard will setup their own governance structure and CIO. The board will work closely with any new trustees to ensure a smooth process, and healthy new charitable organisations to begin.

The Chair and Company Secretary will continue to work closely to ensure that new trustees are identified and invited to join the board to maintain a breadth of experience as the charity goes through a period of change with the departure of Sheffield Vineyard and Harrogate Vineyard.

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The Wharfedale Vineyard Christian Fellowship For the year ending 30 April 2022

LEEDS VINEYARD

Our Mission for 2021-22 was to:

  1. Disciple people through a post-traumatic season of both lament and joy, mourning and hope;

  2. Continue to preach the gospel of Jesus Christ and evangelise within our communities and neighbourhoods, particularly across Leeds;

  3. Negotiate a healthy transition from digital-only church to a hybrid model involving a combination of in-person meetings, online broadcasts and online meetings – over many months and subject to restrictions being lifted and not re-imposed;

  4. Establish a robust infrastructure which enables people to get involved in a variety of justice issues;

  5. Re-launch the Vineyard House renovation project;

  6. Re-build reserves to £12,000.

These were partially achieved through the following:

  1. Continually paying attention to our small group structure and proactively investing in their health and development.

  2. David Flowers weekly blog as a tool of discipleship and encouragement.

  3. The Child Contact Centre continues to flourish and the newly launched Lantern likewise.

  4. A disciplined attention to and control of spending in order to reduce the impact of lower regular income which has meant that we have been unable to build our reserves except through one off gifts.

  5. Establishing and developing a regular Sunday service – online and in-person when permitted. 6. Investing in technology to enable live-streaming so that we could transfer the broadcast of weekly worship online from homes to Headingley Methodist Church.

  6. Re-branded weekly worship as Sunday Gathering in order to establish new routines and expectations.

  7. Re-branded weekly worship as Sunday Gathering in order to establish new routines and expectations.

  8. To continue to support missionaries abroad: We continued as before with prayer and financial support for our missionaries.

  9. A season of teaching and opportunities for processing loss and lament.

  10. To continue to establish Task Forces and Passion Groups for several justice issues so that people are able to put faith into action (Green Team, Modern Slavery, Disability, Rich-Poor, Adoption/Fostering etc) and engage with discrimination issues such as racism, sexism and disability.

  11. Seek funding for repair of Vineyard House and re-launch of the renovation project – this has not been successful so far but we have been increasing our use of the building.

  12. Seek funding for launch of counselling services and other community projects with good success for the Child Contact Centre in particular.

  13. To become great neighbours in the Headingley business and residential community.

We have had some success in achieving these goals and the overall mission for the year – as measured by attendance at meetings online and in-person, continued financial giving – though reduced a little and reading of David Flowers’ weekly blog (67% average open rate).

Life events

During the course of the year we have provided or participated in: 0 funeral, 3 baptisms (not permitted under lockdown), 4 dedications, 0 weddings.

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The Wharfedale Vineyard Christian Fellowship For the year ending 30 April 2022

Leeds Vineyard is now well established in Headingley. As restrictions are lifted the three prime aspects of its ministry will continue to be re-established this year:

During 2021 the teaching theme was “Heart to Heart” (an exploration of Justice). During 2022 the teaching them is “Life” (an exploration of the gift of life and the giver of life, the promise of abundant life).

We continue to subscribe to the Vineyard Churches UK & Ireland Vision of: “Extending the Kingdom together, everywhere and in every way.”

Our Mission for 2022-2023 is to:

  1. Provide a safe, caring and discipling environment for those who call Leeds Vineyard their church whether online or in-person as we emerge from the Coronavirus pandemic and negotiate the cost of living crisis;

  2. Share the gospel of Jesus Christ more and more effectively; 3. Increase our various ministries which serve the community; 4. Release new leadership for church-planting and extending the geographical reach of the church;

  3. Make faster progress on the Vineyard House restoration project than has been possible to date;

  4. Balance the budget.

  5. Make faster progress on the Vineyard House restoration project than has been possible to date;

Our main goals are:

  1. Release David & Alison Flowers to have a three-month sabbatical;

  2. To increase the evangelistic effectiveness of the people of the church as measured by bringing people into faith in Jesus Christ leading to baptism;

  3. To run regular Alpha courses;

  4. To continue to engage with discrimination issues such as racism, sexism and disability and seek to diversify the leadership and influencers within the church;

  5. To become great neighbours in the Headingley business and residential community; 6. To establish Lantern as a regular outreach to vulnerable people and those living on the street;

  6. To continue to support the Child Contact Centre and celebrate its 10[th] anniversary;

  7. Seek funding for repair of Vineyard House and re-launch of the restoration project;

  8. Seek funding for launch of counselling services and other community projects;

  9. To keep income higher than spending;

  10. To support the Morley group and see it flourish more and more independently;

  11. To continue to support missionaries abroad.

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The Wharfedale Vineyard Christian Fellowship For the year ending 30 April 2022

HARROGATE VINEYARD

Our goals for 2021/22 were attained as follows:

  1. We restarted in-person services, initially fortnightly at Cedar Court Hotel from September before starting weekly services at St Aidan’s in January

  2. All weekly services have been available online, either streaming online services live, or posting in-person services afterwards

  3. We resumed in-person/online small groups (4 evening & one daytime), with regular leadership training

  4. We ran 3 ‘Bereavement Journey’ courses throughout the year – the first was for training leaders from churches across Harrogate, the other two were in-house.

  5. We coordinated a cross-church joint online ‘Thy Kingdom Come’ service, providing video reflections & worship

  6. We increased the Sunday preaching team, ensuring a more diverse mix of speakers/teaching styles to engage the congregation – with increased theology training/resources provided.

  7. We set up an online midweek group for our young people – creating space for social

  8. We coordinated a cross-church joint online ‘Thy Kingdom Come’ service, providing video reflections & worship

  9. We set up an online midweek group for our young people – creating space for social connection, friendship & support

  10. We continued to provide support the Women’s Refuge & funded a major refurbishment project at the Refuge, plus support for the Foodbank, and Greater Europe Mission initiatives.

  11. We implemented an Evangelism Affinity Group – making connection through street surveys, sharing good news, and seeing people join us at the ‘Curry & Conversations’ evening to explore faith further

  12. We joined the annual ‘It’s Your Move’ primary to secondary school transition initiative & supported the ‘Light Shines’ community engagement Christmas project

Our main objectives for 2022/23 are:

  1. To expand & resource the Sunday Vineyard Kids team to ensure we complement the adult teaching themes & support the kids’ additional needs requirements

  2. Reset our Spiritual Rhythm for Sunday services – include monthly community connection opportunities and an evening service

  3. Reduce Maggie’s paid time to 1 day pw to facilitate taking on an admin assistant

  4. Look to create new pastoral assistant roles internally from existing leaders

  5. Expanding our Refuge support to include visits to the refuge and a partnership with Bettys By Post team

  6. Increasing youth engagement with worship & AV – training & serving opportunities. 7. Setting up a Warm Welcome space in partnership with Woodlands Methodist Church & Kairos Church

  7. Starting a Vineyard Leadership Essentials small group, to focus on training our leaders 9. Setting up a monthly cross-church youth service – initially in partnership with St John’s Bilton & Kairos church, but then opening it up to other churches across the town

  8. We will be hosting New Wine Leader’s meetings for leaders across the district, and a New Wine Celebration evening

  9. We will resume our in-person Reach Out activities including the Stray Fireworks donut giveaway, and Easter/Christmas giveaways

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The Wharfedale Vineyard Christian Fellowship For the year ending 30 April 2022

SHEFFIELD VINEYARD

A DESCRIPTION OF WHO WE ARE AND WHAT WE WANT TO DO

We want our city to be full of people who are full of life. We are a growing group of people who love worshipping God in creative and relevant ways, and we want to actively impact the people of Sheffield with bucket loads of compassion and generosity.

OUR VISION STATEMENT

God has called us to establish a vibrant, biblically-based, regional Vineyard church rooted in Sheffield, which will, in the power of the Holy Spirit, worship God and communicate the gospel of Jesus in creative and relevant ways. We will make, train and equip disciples to be effective in extending God’s kingdom and to show generosity and kindness towards the least, the lonely and the lost.

OUR VIRTUES

A REVIEW OF LAST YEAR

The number of people on our active records is 115 adults and 23 children (June 2022).

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The Wharfedale Vineyard Christian Fellowship For the year ending 30 April 2022

OUR PLAN FOR THE YEAR AHEAD

Generally, our plan for the year ahead will be guided by our constant vision and virtues (see above).

Specifically, our aims for the coming year include:

Approval

This report was approved by the Directors on 15 January 2023 and signed on their behalf by:

Michael Byde

15 January 2023

Mr Michael Byde Trustee/Director

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

The Wharfedale Vineyard Christian Fellowship ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 April 2022 on pages 19 to 25 following, which have been prepared on the basis of the accounting policies set out on page 21.

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

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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

  2. 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

  3. 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.

Lourens du Plessis

Lourens du Plessis ACA CA(SA) Member of the Institute of Chartered Accountants in England and Wales

Stewardship 1 Lamb's Passage London EC1Y 8AB

Date: 18 January 2023

The Wharfedale Vineyard Christian Fellowship For the year ending 30 April 2022

The Wharfedale Vineyard Christian Fellowship Statement of Financial Activities including the Income & Expenditure Account for the year ending 30 April 2022

Note
Income from:
Income from donations and legacies
1
Investment Income
1
Income from charitable activities
1
Total income
Expenditure on:
Direct costs of charitable activities
2
Support costs
4
Total expenditure
Net income/(expenditure)
Transfers between funds
Net Movement in funds
Reconciliation of Funds
Total Funds brought forward
Total Funds carried forward
13		 Unrestricted
Funds
£
444,213
-
4,142
448,355
219,315
220,158
439,473
8,882
(26,835)
(17,953)
455,285
437,332		 Restricted
Funds
£
20,144
-
26,995
47,139
13,858
39,552
53,410
(6,271)
26,835
20,564
-
20,564		 Total
Funds
2022
£
464,357
-
31,137
495,494
233,173
259,710
492,883
2,611
-
2,611
455,285
457,896		 Unrestricted
Funds
£
413,075
39
7,371
420,485
168,715
196,231
364,946
55,539
(24,062)
31,477
423,808
455,285		 Restricted
Funds
£
23,485
-
4,945
28,430
14,676
37,816
52,492
(24,062)
24,062
-
-
-		 Total
Funds
2021
£
436,560
39
12,316
448,915
183,391
234,047
417,438
31,477
-
31,477
423,808
455,285

The Statement of Financial Activities has been prepared on the basis that all operations are continuing operations.

The statement of financial activity also complies with the requirements for an income and expenditure account under the Companies Act 2006.

The Charity has no recognised gains or losses other than those included in the Statement of Financial Activities.

The Notes on pages 21 to 25 form part of these Financial Statements.

Registered Charity Number: 1071353 Registered Company Number: 3541920

19

The Wharfedale Vineyard Christian Fellowship For the year ending 30 April 2022

The Wharfedale Vineyard Christian Fellowship Balance Sheet as at 30 April 2022

Unrestricted
Note
Funds
£
Fixed assets:
Tangible Assets
5
584,666
Total Fixed Assets
584,666
Current assets:
Debtors
6
5,808
Cash at bank and in hand
7
144,490
Total Current Assets
150,298
Current Liabillities:
Creditors falling due within one year
8
40,803
Net Current assets
109,495
Non-Current Liabilities:
Creditors falling due in more than one year
8
236,265
Total assets less liabilities
457,896
Funds
Accumulated Funds brought forward
455,285
Movement in Year
(17,953)
Total funds carried forward
13
437,332		 Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
20,564
20,564		 Total
Funds
2022
£
584,666
584,666
5,808
144,490
150,298
40,803
109,495
236,265
457,896
455,285
2,611
457,896		 Unrestricted
Funds
£
587,240
587,240
5,520
152,139
157,659
40,556
117,103
249,058
455,285
423,808
31,477
455,285		 Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-		 Total
Funds
2021
£
587,240
587,240
5,520
152,139
157,659
40,556
117,103
249,058
455,285
423,808
31,477
455,285

For the year ended 30 April 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Responsibilities of directors/trustees:

a. The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with Section 476 of the Companies Act -- however, in accordance with Section 145 of the Charities Act 2011 the accounts have been examined by an independent examiner whose report forms part of this document.

b. The directors/trustees acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The Financial Statements were approved by the Board of Trustees on 15 January 2023

And signed on its behalf: Michael Byde Michael Byde Trustee

Jonathan Grayson Jonathan Grayson Trustee

The Notes on pages 21 to 25 form part of these Financial Statements.

Registered Charity Number: 1071353 Registered Company Number: 3541920

20

The Wharfedale Vineyard Christian Fellowship For the year ending 30 April 2022

The Wharfedale Vineyard Christian Fellowship

NOTES TO THE FINANCIAL STATEMENTS

For the Year Ended 30th April 2022

ACCOUNTING POLICIES

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.

a) ACCOUNTING CONVENTIONS AND STANDARDS

These financial statements are preparied 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 Financial Reporting Standard applicable in the United Kingdom 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") (effective 1 January 2019), with the Companies Act 2006 and the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102. The financial statements are prepared in sterling, which is the financial currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £1. The principles adopted in the prepartion of the financial statements are set out below.

Going concern

The trustees (who are the charitable company's directors for the purposes of company law) have assessed whether the use of the going concern bais is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and/or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements. In making this assessment the trustees have considered how Covid-19 might affect projections.

b) INCOME

Income including investment income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.

Income from donations includes recoverable gift aid. This is recognised when the relation donation is received. Gift aid that has not been recovered by the balance sheet date is included as a debtor. Other income comprises rental income and grants received.

The charity has relied significantly upon volunteers in carrying out its activities during the year. In accordance with paragraph 6.18 of the SORP, the role of volunteers has not been recognised as income from donated services in the accounts.

c) EXPENDITURE

Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measure reliably.

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 expressed 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 the control of the charity.

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

d) FUNDS

Unrestricted funds are donations and other income received or generated for the objects of the charity without specified purpose and are available for purposes as directed by the trustees. Restricted funds are amounts received where the donor has specified the purpose for which it should be used.

e) DEPRECIATION

Tangible fixed assets are depreciated at annual rates to write the cost of the assets over their estimated useful lives. The rates of depreciation are:

Building - 2.5% per annum straight line method over remaining useful life
Computer Equipment - 33.33% per annum straight line method
Equipment, PA System - 25% per annum straight line method
The threshold for capitalisation is set at £10,000.

f) PENSION COSTS

The company operates a defined contribution scheme for certain of its employees. Pension premiums are charged as they are paid.

g) FINANCIAL INSTRUMENTS

The charity's financial assets and financial liabilities all qualify as basic financial instruments, as defined by FRS102. Except for loans, creditors and debtors are measured at their expected settlement value (normally the amount of cash that the charity expects to pay or receive). The charity recognises liabilities for the principal of those loans that remains outstanding at the year end (i.e. the liabilities exclude

h) TAXATION

The company is a registered charity and is potentially exempt from taxation under the Income & Corporation Taxes Acts.

h) EXEMPTION FROM PREPARING A CASH FLOW STATEMENT

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

Registered Charity Number: 1071353 Registered Company Number: 3541920

21

The Wharfedale Vineyard Christian Fellowship For the year ending 30 April 2022

1.
Total Income
Income from donations and legacies
Tithes and Planned Giving
Tax Recovery via Gift Aid
Investment Income
Income from charitable activities
Other Income from activities
VCUK&I Northern Area Income
Total income from charitable activities
2
Expenditure on charitable activities
Direct costs
Fundraising Expenses
Teaching and Worship
Pastoral Activity
Conferences and Events
Youth & Children Activities
Reach Out Programme
Note 3
Gifts to support mission activity
Note 3
Total direct costs
Support Costs
Note 4
Total charitable expediture
3
Gifts to support mission activity
Mission Support - Overseas
Vineyard UK
Other giving		 2022
Unrestricted
£
381,315
62,898
444,213
-
4,142
-
4,142
448,355
2022
Unrestricted
£
46
48,046
118,097
5,663
3,416
25,163
18,884
219,315
220,158
439,473
Institutions
£
-
18,443
441
18,884		 2022
Restricted
£
18,689
1,455
20,144
-
26,995
-
26,995
47,139
2022
Restricted
£
633
-
13,225
-
-
-
-
13,858
39,552
53,410
Individuals
£
-
-
-
-		 2022
Total
£
400,004
64,353
464,357
-
31,137
-
31,137
495,494
2022
Total
£
679
48,046
131,322
5,663
3,416
25,163
18,884
233,173
259,710
492,883
Total 2022
£
-
18,443
441
18,884		 2021
Unrestricted
£
341,965
71,110
413,075
39
3,822
3,549
7,371
420,485
2021
Unrestricted
£
-
27,974
99,144
3,096
2,319
10,509
25,673
168,715
196,231
364,946
Institutions
£
-
18,653
3,000
21,653		 2021
Restricted
£
19,375
4,110
23,485
-
4,945
-
4,945
28,430
2021
Restricted
£
1,698
-
12,978
-
-
-
-
14,676
37,816
52,492
Individuals
£
4,020
-
-
4,020		 2021
Total
£
361,340
75,220
436,560
39
8,767
3,549
12,316
448,915
2021
Total
£
1,698
27,974
112,122
3,096
2,319
10,509
25,673
183,391
234,047
417,438
Total 2021
£
4,020
18,653
3,000
25,673

Wharfedale Vineyard provides regular funding to Vineyard Churches UK and Ireland ("VCUK&I"), calculated as 5% of all gifted unrestricted income. This arrangement constitues a constructive obligation such that any funds assessed as owed to VCUK&I will be accounted for as a liability on a monthly basis.

The grants to institutions, included in the Reach Out Progamme and Gifts to Support Mission Activity amounting to more than £1,000 in the year were:

Stewardship (for Mungarro)
Education at Home
Containers Direct
S6 Foodbank
Ukraine giving
4
Analysis of Support Costs
Salaries
Accommodation
Depreciation
Mortgage Interest Payments
Insurance, Telephone & Internet Costs
Other Expenditure
Accounts Examination		 2022
£
1,800
-
4,416
1,400
6,464
14,080
2022
Unrestricted
£
133,561
7,842
1,186
10,746
11,060
52,883
2,880
220,158		 2021
£
1,698
3,000
-
-
-
4,698
2022
Restricted
£
11,815
8,015
15,625
-
3,323
774
-
39,552		 2022
Total
£
145,376
15,857
16,811
10,746
14,383
53,657
2,880
259,710		 2021
Unrestricted
£
135,976
7,662
-
11,402
13,904
25,287
2,000
196,231		 2021
Restricted
£
10,348
2,703
15,625
-
58
9,082
-
37,816		 2021
Total
£
146,324
10,365
15,625
11,402
13,962
34,369
2,000
234,047

Registered Charity Number: 1071353 Registered Company Number: 3541920

22

The Wharfedale Vineyard Christian Fellowship For the year ending 30 April 2022

5 Fixed asset investments

COST OR VALUATION
At 1st May 2021
Acquisitions
At 30th April 2022
DEPRECIATION
At 1st May 2021
Charge for the year
At 30th April 2022
NET BOOK VALUE
At 30th April 2022
At 30th April 2021
Analysis of Current Assets
Debtors under 1 year
Prepayments
Gift Aid Reclaim
Analysis of cash and deposits
Current accounts
Deposit accounts
Analysis of current liabilities and long term creditors
Creditors under 1 year
Barclays Credit Card
Creditors
Accruals
Stewardship Mortgage - see note below
Creditors over 1 year
Stewardship Mortgage - see note below		 Computer
Equipment
£
1,679
-
1,679
1,679
-
1,679
-
-
Unrestricted
Funds
£
1,861
3,947
5,808
Unrestricted
Funds
£
144,490
-
144,490
Unrestricted
Funds
£
1,624
4,537
6,720
27,922
40,803
Unrestricted
Funds
£
236,265
236,265		 PA Equipment
& Musical
Instruments
£
9,533
14,237
23,770
9,533
1,186
10,719
13,051
-
Restricted
Funds
£
-
-
-
Restricted
Funds
£
-
-
-
Restricted
Funds
£
-
-
-
-
-
Restricted
Funds
£
-
-		 Land and
Building
£
625,000
-
625,000
37,760
15,625
53,385
571,615
587,240
Total
2022
£
1,861
3,947
5,808
Total
2022
£
144,490
144,490
Total
2022
£
1,624
4,537
6,720
27,922
40,803
Total
2022
£
236,265
236,265		 Total Assets
£
636,212
14,237
650,449
48,972
16,811
65,783
584,666
587,240
Unrestricted
Funds
£
-
5,520
5,520
Unrestricted
Funds
£
118,287
33,852
152,139
Unrestricted
Funds
£
460
6,534
5,640
27,922
40,556
Unrestricted
Funds
£
249,058
249,058		 Restricted
Funds
£
-
-
-
Restricted
Funds
£
-
-
-
Restricted
Funds
£
-
-
-
-
-
Restricted
Funds
£
-
-		 Total
2021
£
-
5,520
5,520
Total
2021
£
118,287
33,852
152,139
Total
2021
£
460
6,534
5,640
27,922
40,556
Total
2021
£
249,058
249,058

6 Analysis of Current Assets

7 Analysis of cash and deposits

8 Analysis of current liabilities and long term creditors

The Stewardship mortgage is secured on Vineyard House. Interest is payable at a variable rate, which at the balance sheet date was 4%. The loan is being repaid in monthly instalments over 15 years

The repayments are as follows:
Within one year
Between one and five years
After five years		 2022
£
27,922
111,689
124,576
264,187		 2021
£
27,922
111,689
137,368
276,979

Registered Charity Number: 1071353 Registered Company Number: 3541920

23

The Wharfedale Vineyard Christian Fellowship For the year ending 30 April 2022

9
Staff Costs
Gross Pay
Employer's NI
Employer's Pension Contribution
Total		 Unrestricted
Funds
£
242,887
12,548
5,717
261,152		 Restricted
Funds
£
9,976
-
1,839
11,815		 Total
2022
£
252,863
12,548
7,556
272,967		 Unrestricted
Funds
£
225,773
8,906
6,764
241,443		 Restricted
Funds
£
10,348
-
-
10,348		 Total
2021
£
236,121
8,906
6,764
251,791

The average headcount in the year was 16 (2021: 18).

The total staff costs in the year include payments to Mr D. Flowers in his position as founding pastor of the Church as permitted by the governing document £32,716 (2021: £31,661) and employer pension contributions were made of £981 (2021: £950).

Payments were also made to Mrs A. Flowers (wife of a director) who was employed in a pastoral role part time of £9,936 (2021: £9,744) and employer pension contributions were made of £296 (2021: £292).

No staff received salaries at a rate of more than £60,000 per annum in either the current or prior year.

Remuneration payable to key management (excluding trustees) amounted to £56,531 in the year (2021: £60,839). Key management is considered to cover church leaders and senior management directly employed by the charity.

The total amount of donations funded by trustees and connected parties was £67,327 (2021: £69,203) of which £Nil was restricted (2021: £Nil).

David Flowers is also one of the directors at Flowers McEwan, through whom the pension scheme and key person insurance is arranged. The firm were appointed by the Board of Trustees as they were thought to represent good value for money.

No other transactions have taken place with related parties during the year.

Fees payable to Stewardship, other than for the independent examination and mortgage services, for payroll bureau services and access to a consultancy helpline, totalled £2,880 (2021: £2,000).

No other Trustees/Directors, nor anyone connected to them received any remuneration.

10 Contingent Liabilities

There were no contingent liabilities as at 30th April 2022.

11 Capital Commitments

There were no capital commitments as at 30th April 2022.

12 Events Since Year End

There are no disclosable post balance sheet events.

13 Funds

The restricted funds represent amounts received for specific purposes and the movements in the year are as follows:

Restricted Funds
Vineyard House
Children in Need
Leeds Community Fund		 Opening
Balance
£
-
-
-
-		 Income
£
26,504
10,000
10,635
47,139		 Expenditure
£
53,339
62
9
53,410		 Transfers in the
Year
£
26,835
-
-
26,835		 Closing
Balance
£
-
9,938
10,626
20,564

Purpose of restricted funds:

Vineyard House: This is a building owned by the charity in Headingley, Leeds and used for charity offices and community groups through this week. Money given to this fund is specifically for the upkeep/use of the building.

Children in Need: This is a 3 year grant which is to be used specifically for the child contact centre.

Leeds Community Foundation: This a a one-off grant to be used specifically for the child contact centre.

Unrestricted Funds
General
Designated Building fund		 Opening
Balance
£
145,026
310,260
455,285		 Income
£
448,355
-
448,355		 Expenditure
£
439,473
-
439,473		 Transfers in the
Year
£
(24,004)
(2,831)
(26,835)		 Closing
Balance
£
129,904
307,428
437,332

The assets and liabilities represented by the various funds are as follows:

Registered Charity Number: 1071353 Registered Company Number: 3541920

24

The Wharfedale Vineyard Christian Fellowship For the year ending 30 April 2022

Restricted Funds
Vineyard House
Children in Need
Leeds Community Fund
Unrestricted Funds
General
Designated Building fund
Restricted Funds
Vineyard House
Unrestricted Funds
General
Designated Building fund
The restricted funds represent amounts rece		 Opening
Balance
£
-
-
Balance
£
114,443
309,365
423,808
ived for specific p		 Fixed Assets
£
-
-
-
-
13,051
571,615
584,666
Income
£
28,430
28,430
Income
£
420,485
-
420,485
urposes and the m		 Bank and
Cash
Balances
£
-
-
-
-
144,490
-
144,490
Expenditure
£
52,492
52,492
Expenditure
£
364,946
-
364,946
ovements in 2021		 Other Net
Assets
£
-
9,938
10,626
20,564
(27,637)
(264,187)
(291,824)
Transfers in the
Year
£
24,062
24,062
Year
£
(24,957)
895
(24,062)
were as follows:		 Total
£
-
9,938
10,626
20,564
129,904
307,428
437,332
Closing
Balance
£
-
-
Balance
£
145,026
310,260
455,285

The transfers between the Designated and General Funds was to provide for the cost of centralized administration and support functions.

The assets and liabilities represented by the various funds in 2021 were as follows:

Restricted Funds
Vineyard House
Unrestricted Funds
General
Designated Building fund		 Fixed Assets
£
-
-
587,240
601,477		 Bank and
Cash
Balances
£
-
-
152,139
-
152,139		 Other Net
Assets
£
-
-
(7,114)
(276,980)
(298,331)		 Total
£
-
-
145,025
310,260
455,285

Registered Charity Number: 1071353 Registered Company Number: 3541920

25