VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY (REGISTERED NUMBER .. 03655580) TRUSTEES, REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2020
VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY TRUSTEES, REPORT FOR THE YEAR ENDED 31 OCTOBER 2020 The trustees present thelr rÈport and accounts for the year ended 31 Octobèr 2020. The a¢¢ounts have been prepared in accordance with the accounting pollcles set out in the notes to the accounts and comply wlth the charity's Memorandum and Articles of Associatlon, the Companies Act 2006 and "Accounting and Reportlng by Charlties the Statement of Recommended Practlce for charities applying FRS 102. Structurei governance and management Thè Sallsbury Vlneyard Church is a company limited by guarèhtee and registerÈd under the Companies Act Ireglstration number 36555801, It Is a reglstered chaKlty (number 1072436.1 The trustees, who are also the dlrectors for thÈ purpose of company law, and who served during the year were: Mr E Evans Mrsj Rowe Mr5 E Hope-simpson Mr D Rltcher Mrs K Ba5tick Mrs J Broughton (resigned 31 August 20201 {resigned 31 ALSEUSt 20201 (appointed on 16 June 20201 (appointed on 16 June 20201 Appolntment of Trustee5 New truslees are appolnted when approprlate. Suitable candldates, who are generally selected from withln the membershlp of Sallsbury Vlneyard. are considered cn the basis of thelr skills, experlence and Sympathy with the aims of Salisbury Vineyard. New trustees have the opportunlty of reviewing appropriate documents, Including actounts, as part of the induction process. Volunteers The church relles heavlly on a 'volunteer workforce,, whether by fulfilllng roles and responslbllSties to facllltate churrh activities or in the range of support and services offered to the Iotrdl commtjnlty. The value of these volunteers is imposslble to quantffy and cannot be accuratelv reflected In these accounts. The trustees would like to record their atknowledgement of, and gratitude for, the tlme given by so many who make the church and its programs such a succes5,
VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY TRUSTEES. REPORT FOR THE YEAR ENDED 31 OCTOBER 2020 Objectlves and artItIeS The oblective5 of the company are set out In Its Memorandum of Assoclatlon and may be summar15ed as follows: l. The furtherance of religlou5 or secular publlc education. 2. The advancement of the Chrfstlan falth Includlng mlssionary a¢tlvitles In the Unlted Kingdom and overseas and also Includin& but not limited to, the plantlng of new churches and organlsatlons of eongregatlons, 3. The relief of the poor and needy. 4, The relief of the slck and elderlv. 5. Such other charitable obje¢ts and for the benefit of such other charltable bodie5 and institutions as the Commlttee shall In their absolute dlscretion see fit. These remaSn unthanged from year to year, but the strategy and means for athievlng these oblectlves does change as the church develops. Revlew of operatlons Sallsbury Vlneyard continues to fulfll its objettives as outllned below. Throughout this financial year, the Senior Leader5, Edmund (Ed) and Clare Evans, were responslble for the vision, dlrectlon and overall min15try of the church. They also remaln responsible for leading the weekly gatherlng of the church on Sundays. Achlevements of 2019120 2020 has been a year that no one expected or could have planned for. We began the year meetlng weekly for Sunday worship, Bible studies and In small groups for pastoral support. We also enjoyed a thur¢h weekend away in the early Spring, but then everything ¢hanged. Covld19 has had a major Impact on the church rommunlty. All our In person gatherlngs ceased, and from 9th March until 25th Ortober we did not hold formal In-i)erson meetings. Instead the church met weekly on Zoom. This has been È challenglng tlme for all members because much of what we hold dear has been taken away, That sald, meetlng on Zoom has had some posltlves. It has meant that church members have had the opportunlty to get to know one another better because they have found themselves randomly allocated to breakout rooms - sometlmes wlth people they knew less well.
VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY TRUSTEES, REPORT FOR THE YEAR ENDED 31 OCTOBER 2020 Achlevements of 2019120 (continued) We have 3150 used Zoom to encourage connectlon withln the church community at other tlmes too. Hlghllghts have been onllne famlly games nlghts, two talent shows, varlous zoom hang out rooms for children of different ages, zoom board game5 nights, onllne prayer meetlngs and a weekly communlon servlce on zoom. A major concern of ours has been that those In our communlty seeking ernotlonal and spiritual support wi)uld flnd It more dlfficult to connect wlth the church because meetlngs were now online. As a result we declded to publSsh a weekly broadcast on YouTube aimed at reaching out to those who mlght be searchlng or struggling at thls tlme. Our vlslon was that Salisbury Vineyard Online would be an opportunity for vlewers to get to meet church members a5 well as receive encouragement and spiritual support. As a result many church members have contributed to these broadcast5. Our hope Is that once In-person worship gatherlngs resume, vlewers will feel more able to attend because they have already met and heard from members of the church throuRh our onllne Dre5ence. It has been lrnportant to us to Stay engaged with the local communlty durihg this tlme, Salisbury Vlneyard Church has been on Wlltshlre Council's 11st of Community Groups wllling to help. As a result chLirch members have shopped for, collected prescrlptlons for and run errands for vulnerable and Isolated persons in the communlty. Some of thèse have been one off requests and others have meant longer term support. Our team that was loading bi-monthly acts ol worshlp in a resldential home have sent in pre-recorded video messages of encouragement to rèsldents. These have been grhtefully recelved. Church members have also been encouraged to support neiRhbours and collea%ues at thls tlme. We have contlnued to support the work of RUSH in Kenya. RUSH works wlth widows and orphans and run vocational tralning for the dlsadvantaged. They also h3vÈ been impacted by Covld19 which added to the challenge of a bad harvest (due to too much rainl. Plans for 2Q20121 The Senlor Leaders (Ed and Clare Evans} and the Leadershlp Team wlll continue to give dlrection to the church. Ed & Clare continue to work on their own professlonal dpvelopment. Ed alms to complete an online trainlng program run by The Bonhoeffer Project, and to implement It5 principles within the church. This will help facllltate the further gr0h of the church.
VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY TRUSTEE5' REPORT FOR THE YEAR ENDED 31 OCTOBER 2020 Plans for 2020121 (contlnuedl Pastoral care is already belng undertaken by lay members of the church. Ed and Clare are committed to their ongolng traSning and support. In partlcular they wlll be Involved in helping lay leaders transltlon to a new style of small groups. These groups wlll feel qulte different from what the church has become used to, but we are exclted that they wlll lead to slgnlficant personal growth whlle at the same time creatlng room for new members. One of the ehallenges that the church faces Is helplng members to re¢onnett wlth one another once In-person gatherlng5 are permltted agaln. The Leadershlp Team Is working on a plan to help rebuild the sense of communlty and synergy between members. Sallsbury Vineyard wlll contlnue to work with other local agencle5 and churches for the benefit of the poor and the wider communlty of S8llsbury. We plan to resume our bl-monthly nurslng home outreach ortce this is permissible and are looking at the feaslblllty of online parenting workshops for the near future. We also remaln committed to SUPPOrtin8 RUSH and Better Futures for Gamblers. The trustees continue to look for ways that we can more a¢tlvely engage with local needs wlthout duplicating what others are doing. Internal controls As part of thelr ongoing responsibillties the Trustees have assessed thÈ major rlsks affetting the Charlty and are contlnulng to Implement and review policies to mitlgate those rlsks. The trustees are pleased to report that the target of a three month mlnimum operating reserve has been reached. We are also 5avlng money toward5 another pastoral staff member at some polnt. Trustees re5ponslbllltles The trustees (who are also directors of the charitable company for the purposes of tompany13wI are respon51ble for preparlng the Trustees, Report (incorporating the dlrectors, report) and the financial statements in accordance with applicable law and United Klngdom Accounting Standards. Includln8 Financi?1 Reporting Standard 102: The Flnanclal Reportlng Standard applicable In the UK and Republic of Ireland Iunlted Klngdom Generally Accepted Accountlng Practlcel.
VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY TRUSTEES, REPORT FOR THE YEAR ENDED 31 OCTOBER 2020 Trustees responslbllltles (contlnuedl Company law requlres the trustees to prepare financlal statements for Èach financlal year which give a true and fair view of the state ol affalrs of the charitable company and of the Income and expenditure, of the charltable company for that perlod. In preparing these financlal statements, the trustees are requlred to: selert sultable accountlng policies and apply them conslstently,. observe the method5 and principles In the Charities SORP; make judgements and accounting estimates that Bre reasonable and prudent; state whether applicable UK Accountlng Standards have been followed, Subject to any materlal departures dlsclosed and explained In the flnanc131 statements, and prepare financlal statements on the 8oln8 concem basls unless It Is Inapproprlate to presume that the charlty will ¢ontinue in operation. The trustees are responslble for maintalnlng proper attountlng records whlch dlsclose with reasonable accuracy at any tlme the flnancial position of the charltable company ond enable them to ensure that the flnanclal statements comply with the Companle5 Act 2006. They are a150 responslble for safeguarding the assets of the charltable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularitles. This report has been prepared In ac¢ordance wlth the spe¢Sal provlslons relatlng to small companles withln part 15 of the Companies Act 2006, ènd In accordance with the governing document and the Statement of Recommended Practlce 'Aceountln8 and Reporting by Charities applying FR5102. On behalf of the board of trustees on Mrsj Bro Dlrector ton
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES ON THE UNAUDITED ACCOUNTS OF VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY I report to the charltable company'5 trustees on my examlnation of the accounts of the charitable Company fortheyear ended 31 October 2020, which are set out on pages 7 to 14, Responslbllltles and basis of report As the tru5t@es of the charitable company (and also its directors for the purposes of company lawl you are responsible for the preparatlon of the accounts In accordance with the requlrements of the Companies Act 20061'the 2006 Act'l, Having satlsfied myself that the accounts of the company are not required to be audlted under Part 16 of the 2006 Act and are ellgible for Independent examination, I report in respect of my examinatlon of your charitable company's accounts as carrled out under 5ectlon 145 of the Charltles Act 2011 {the '2011 Act'l. In carrying out my examination I have followed the Dlrectlons 8lven by the Charlty Commlssion under sectlon 14515llbl of the 2011 Act. Independent examiner's report I have completed my examination. I confirm that no matters have come to my attentlon in connectlon wlth the examinatlDn glvSng me cause to believe: accounting records were not kept in respect of the charltable company as required by sectlon 386 of the 2006 Act; or the account5 do not accord with those accountlng records,. or the accounts do not comply with the accounting requlrements of sectiDn 396 of the 2006 Act other than any requlrement that the accounts give a 'true and falr, vlew which is not a matter tonsldered a5 part of an Independent examinatlon,, or the accounts have not been prepared In accordance wfth the methods and prlnc5ples of the Statement of Recommended Practlce for accounting and reporting by charlties (applicable to charlties preparlng their accounts In accordance wlth the Flnancial Reportlng Standard appllcable In the UK and Republic of Ireland IFRS 10211. I have no concerns and have come across no other matter5 In connection with the exainlndtion to which attentlon should be drawn In thls report In order to enable a proper understanding of the accounts to be reached. 14- 2L)W CJ Goodhead FCA Knight Goodhead Limlted Chartered Accountants 7 Bournemouth Road Chandler's Ford, Eastlelgh Hampshire S053 30A
VINEYARD CHRISTIAN FELLOWSHIP OF SAL15BURY (Company Ilmlted by Euarantee and not having share capital) STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 OCTOBER 2020 {Including Income and Expenditure account) Notes 2020 2019 INCOME Donatlons and legatles Investment income 183,985 170,684 Other Income 41 469 TOTAL INCOME 184,030 171,157 EXPENDITURE Charitable actlvltles 154,124 167,582 TOTAL EXPENDITURE 154,124 167,582 NET INCOME FOR THE YEAR 29,906 3,575 TOTAL FUND BALANCES BROUGHT FORWARD 63,157 59,582 TOTAL FUND BAL4NCES CARRIED FORWARD 93,063 63,157 The statement of financlal actlvltles Indudes all 8ains and105ses recognlsed In the year. All Income and expendlture derives from contlnulng actlvltles and unrestrlcted funds.
VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY REGISTERED NUMBER . 0365558D Icompany limlted by guarantee and not having share capltal) BALANCE SHEET AT 31 OCTOBER 2020 2020 2019 Notes FIXED ASSETS Tan8lble assets 4,124 4,502 CURRENT A55ETS Debtors Cash at bank and In hand 6,763 89.289 96,052 6,765 57.426 64,191 CREDITORS: amounts falllng due withln one year (7,113) {5,5361 NET CURRENT ASSETS 88,939 58,655 NET ASSETS 93,063 63,157 FUNDS Unrestrl¢ted funds 93,063 93,063 63,157 63,157 For the year ended 31 October 2020, the charitable company was entitled to exemptlon from an audit under section 477 of the Companles Act 2006. The members have not required the charitable company to obtaln an audit of its accounts for the year In que5tlon In accordance with section 476 of the Act. The trustees acknowledge their re5ponsibllities for complylng wlth the requlrements of the Companies Act 2006 wlth respect to accounting records and the preparatiork of account5. The accounts have been prepared in accordance wlth the speclal prov151ons of Part 15 of the Companies Act 2006 relatlng to small companies. Approved bythe Trustees on arbd sig on thelr behalf by MrE Director va
VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY (Company limited by guarantee and not havlng share capltall NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 ocfoBER 2020 I ACCOUNTING POLICIES lal Accountlng conventlon The financlal Statements have been prepared in accordance wlth Accountlng and Reporting bv Charities.. Statement of Recommended Practlce applicable to charltles preparing thelr accounts In accordance with the Financial Reportillg Standard appllcable in the UK and Republic of Ireland IFRS 1021, the Flnanclal Reportln8 Standard applicable In the UK and Republic of Ireland (FR5 1021 and the Companies Act 2006. The charity meets the defjnition of a publlc benefit entity under FRS 102. Assets and Ilabllltles are Inltlally recognlsed at historlcal cost or transaction value unless Otherwise stated in the relevant accountlng policy note. The accounts have been prepared on the going concern basis. Whilst the ongoln8 COVID-19 pandemic has Impacted the charlty's actlvitles, the chafity has been able to adapt to the hanglng clrcumstan¢es and It Is not expe¢ted that it cause materlal uncertainties about the charlty's abillty to contlnue. Ibl Fund accounting Unrestrlcted funds are avallable for use at the discretlon of the trustoes in furtherance of the general objectives of the charity. Restricted funds are subjected to restrlctlons on thelr expendlture Imposed by the donor. Ic) Income Income Is Included in the Statement of Flnanclal Actlvltles when recelved, together wlth anv associated tax refund. Idl Expendlture Expenditure Is recognlsed on an a¢¢rual basis as a liability is incurred. It Includes any VAT paid. Costs are apportioned In line with the Income recelved from that source durlng the year. Charitable artivities expendlture comprlses of those ¢05ts incurred by the charlty in the dellvery of its activities and services for Its beneficiaries. It Includes both costs that can be allocated dlrectly to Such actlvltles and those costs of an indirect nature necessary to support them.
VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY Icompany Ilmlted by guarantee and nc*t having share capitall NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 ocfoBER 2020 I ACCOUNTING POLICIES Icontlnuedl lel Flnancial Instruments The charitable company only enters Into baslc financial instrumènt transactlons that result In the rÈcognltlon of financlal assets and Ilabllttles like trade and other debtor5, eash at bank and credltors, These basit financial instruments are measured at transactlon prlce. Flnanclal assets and liabllities elasslfied as due wlthln one year are not amortised, (fl Fixed a55ets Flxed assets are capttalised for ongolng use withln the charltable company. where the Indlvldual u)st of the asset extoeds £200. Tanglble flxed a55ets are stated at cost less depreciatlon. Depreclatlon Is provided at rates calculated to wrlte off the cost less estimated residual value of each a55et over Its expected Useful Ilfe, as follows: Leasehold property Equlpment Motor vehicles 3 years stralght Ilne 3 years stralght Ilne 3 years stralght line Igl Penslon costs Contrlbutions in respect of the charltable company's defined contribution scheme are charged to the Statement of Fliiancial Attivlties In the year In whlch they are payable to the scheme. Dlfferences between contributiot)s payable and contrlbutions aclually paid In the year are shown In other creditor5 at the year end. Igl Operatlng leases Rentals appllcable to operatlng leases are charged to the Statement of Financial Adlvitles over the period in which the cost 55 incurred. io
VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY (Company Ilmited by guarantee and not having share capltall NOTES TO THE ACCOUNT5 FOR THE YEAR ENDED 31 OCTOBER 2020 2 LEGAL STATUS The charltable company Is a Company Ilmlted by guargntee and has no share capltal. The ch3ritable company was Incorporated on 23 October 1998 in the United Kingdom and was reglstered on 13 November 1998 wlth the Charlty Commlsslon in En8land and Wales. The reglstered offlce of the eharltable company Is Salisbury Vlneyard Churth, Lower Offlces St Martin's Centre, St. Martin's Church street, Sallsbury, Wiltshlre. SPI 2HY, 3 DONATIONS AND LEGACIES 2020 2019 Gift alded donatlons Gift aid Non glft alded donation5 142,938 35,658 5,389 183,985 125,132 32,918 12,634 170,684 4 STAFF COSTS 2020 2019 Wages and salarles Soclal securlty costs Pension 52,018 1,146 1,127 54,291 47,073 1.016 895 48,984 No employee received emoluments of £60,000 or more durlng thls year or the prlor year. The number of staff employed duringthe yèar was 2 (2019: 2). Total remuneration payments made to key management personnel, including penslon contrlbution costs and rent payments, were £66,249 {2019: £65,085). No expenses were reimbursed to trustees during this year or the prlor year. li
VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY {COMpav Ilmlted by guarantee and not havln8 share capltall NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2020 5 EXPENDITURE Z020 2019 Dlrect costs Church 8lvlnE Evangelisni Hospitality Resources 25,672 1,505 10.593 11,268 49,038 36,027 1,773 11,086 17,613 66,499 Support costs Staff costs Dépreclation Travel and motor expenses Advertislng Rent and rate5 statiDnery. postage and offlce supplles Office fumiture expenses Subscrlptions Prlnting and photocopying Telephone Insurance Sundry Llcences CCPAS Bank char8es Legal and professional Accountancy and Independent examinatlon fee5 Profit/lloss1 on dlsposal 54,291 3,215 2,139 48,984 3,015 2,208 560 36,803 1,877 32,698 3,154 650 73Z 765 Z,425 1,798 470 254 154 (17) 279 954 2,371 1,716 63 198 317 1141 90 1,662 1,932 {122> X05,086 101,083 TOTAL EXPENDITURE 154,124 167,582 12
VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY (Company limited by guarantee and not having share capital) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2020 6 TANGIBLE ASSETS Leasehold property Motor Plant & vehlcles machlnery Total C05T At beginning of year Additions Disposa15 At end of year 5,374 5,000 28,468 3,090 1375} 31.183 38,842 3,090 13751 41,557 5,374 5,000 DEPRECIATION At beglnnlng of year Charge for year Disposals At end of year 5,374 1,667 1,667 27,299 1,548 11221 28,725 34,340 3,215 11221 37,433 5,374 3,334 NET BOOK VALUE At end of year At beginnlng of year 1,666 3,333 2,458 1,169 4,124 4,502 7 DEBTORS 2020 2019 Gtft aid recoverable Prepayments Other taxation and soclal security Other debtors 5,421 889 393 60 6,763 5,514 846 345 60 6,765 8 CREDITORS., amounts falling due withln one year 2020 2019 Trade ¢redltor5 Other taxation and 50clal securlty Accruals and deferred income Other credltors 2,010 1,451 1,050 2,602 7,113 979 1,128 3,429 5,536 13
VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY Icompany limitÈd by guarantee and not having share capital) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 ocfoBER 2020 9 COMMITMENTS UNDER OPERATING LEASES A5 at 31 October 2020 the charitable company had annual commltments under non- cancellable operating leases as follows: 2020 2019 Expiry date: Wlthin one year 7,000 6,750 The operatlng lease relates to the rental agreemet)t for the charity's maln premlses. 10 REL4TED PARTY TRANSACTIONS Staff costs Include total remuneration of £36,281 12019: £38,714}, Including pension contrlbutlon costs, in respett of Mr E Evans, a director and trustee of the charltable company, for hls services Xs Senlor Pastor of the Church, HIS remuneratlon Is determined by the other trustees who are not connected to hlm, as allowed in the charitable company's Artlcles of Associatlon. In addition, Mrs C Evans, wlfe of Mr E Evans, received remuneration of £13.318 {2019', £10,270) for her servlce5 a5 Senior Pastor of the Church. 14