VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY (REGISTERED NUM8ER.' 03655580) TRUSTEES, REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 ocfoBER 2021
VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY TRUSTEES, REPORT FOR THE YEAR ENDED 31 ocfoBER 2021 The trustees present thelr report and accounts for the year ended 31 Ortober 2021. The accounts have been prepared In accordance wlth the accounting policies set out in the notes to the accounts and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reportln8 by Charltles" the Statement of Recommended Practice for charitles applylng FRS 102. Structurej govern8n¢e and management The Sallsbury Vlneyard Church Is a company Ilrnited by guarantee and registered under the Companles Act (reglstratlon number 3655580). It Is a reglstered charlty (number 1072436). The trustees, who are also the dlrector5 for the purpose of company law, and who served during the year were: Mr E Evans Mr D Rltcher Mrs K Bastlck Mrs J Broughton Appolntment of Trustees New trustees are appolnted when approprlate. Sultable candidates, who are Benerally selected from wlthin the mernber5hip of Salisbury Wineyard. are consldered on the basis of thelr skllls, èxperience and sympathy wlth the alms of Sallsbury Vlneyard. New trustees have the opportunlty of revlewlng approprlate documents. Includlng accounts, as part of the indurtion process, Volunteers The church relles heav5 on a 'volunteer workforce,, whether by fulfllllng roles and responslblllties to facilltate church a¢tlvlties or In the ran8e of support and SeIce5 offered to the local community. The value of these volunteers Is Imp055ible to quantlfy and cannot be accurately reflected In these accounts, The trustees would like to record thelr acknowledgement of, and gratitude for, the tlme glven by so many who make the church and It5 proErams such a success.
VINEYARD CHRISTIAN FELLOWSHIP OF SAUSBURY TRUSTEES, REPORT FOR THE YEAR ENDED 31 OOBER 2021 ObJertlve5 and aGtlvltles The obJe¢tlves of the company are set out In It5 Memorandum of Asso¢latlon and may be summarlsed as follow5: I, The furtherance of rellgious or secular publlc education. 2. The advancement of the Chrlstian falth Induding mlsslonary activltles In the United Klngdom and overseas and also Including, but not Ilmlted to, the planting of new churches and organlsation5 of congreBations. 3, The relief of the poor and needv. 4. The rellef of the sick and elderly. S. Such other d)arltable objects and for the benefit of suth othei charltable bodles and Instltutlon5 as the Commlttee shall in their absolute discretion See fit. These remaln unchanged from year to year, btlt the strategy and means for achlevlng these objectlves does change as the church develops. Revlew of operatlons Sallsbury Vlneyard continues to fulfil Its objectlves as outlined below. Throu8hout this financlal year. the Senior Leader5. Edmund (Ed) and Clare Evans, were responslble fof the vision, direction and overall mlnlstry of the church. They also remain respon51ble for leadlng the weekly gatherlng of the church on Sundays. Achlevements of 2020121 2021 has been a challenging year for the church as we try to rebulld our church fellowshlp after the dlsruption of the pandemic. Cavid19 has contlnued to have a signlficant Impact on the church. Durlng the year the church has met both onllne and in person as restrlctlon5 have allowed. There are some members who have not felt safe to loln our In-person meetlngs yet, and others for whom these could not resume fast enough. The pandemic has also created challenges wlthln the church as people's oplnlons about face masks, regulatlons and vacclnatlons do not alway5 allgn.
VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY TRUSTEES, REPORT FOR THE YEAR ENDED 31 ocfoBER 2021 Achievements of 2020121 (Cont1n(dI Perhaps the blgge5t challenge for us thls year ha5 been rebulldlng our teams of volunteers. Currently we are not able to offer a full complement of chlldren's activities because we do not have enough adult volunteers to facilitate them. We Continue to provlde sUPPOrt for our communlty. Church members have shopped, collected prescrlptlons and run errands for vulnerable and isolated persons. This servl¢e has been all the more appreclated bècause as restrictions eased, many of the organisations who were offerlng such help were dlsbanded. Our care home team have malntained contact wlth staff and re51dents during the pandemic. They continued to send In pre-recorded video messages and splrltual encouragement to resldents. The team is pleased that they have also managed to lead several In person art5 of worshlp. We have contlnued to support the work of RUSH In Kenya. RUSH works with wldows and orphans and run vocatlonal tralnlng for the dlsadvantaged. Hlghllghts of thls partnershlp have been funding the repair of an ambulance that we purchased for RUSH some years a80. Durlng the pandemlc, thls vehicle was called upon by the local health services because their own vehlcles were unable to cope wlth demand. The Increased use of the ambulance led to higher than normal wear and tear. It was good to know that thls glft was belng so well used. We also bou8ht three cows as part of a communlty project to help familie5 become self-sufficient. The anlmals were lfted to church leaders on condltion that the first female calf born to each animal is given away to another famlly. The cows provlde mllk and fertiliser for families, and over the long term have the potential to become a source of income. Durlng the year we partnered wlth other local churche5 to hold two city wlde onllne prayer gatherings. These were well attended and a groat encoura8ement to all Involved, Ed & Clare Evans were also involved in supportlng other Vineyard Churches and leaders on the South Coast. We also ran a very successful online ParentBullder course. Because It wa5 onllne parents dld not have to flnd baby sltters and thls meant that In most cases both parents were able to attend, It was very well recelved. Plans for 2021122 The Senlor Leaders (Ed and clare Evans) and the Leader5hlp Team wlll set the dlrectlon of the church. Ed & Clare continue to work on their own professional development. Both have completed and are engaged In onllne tralnln8 courses related to church ministry.
VINEYARD CHRISTIAN FELLOWSHIP OF SAUSBURY TRUSTEES, REPORT FOR THE YEAR ENDED 31 OCTOBER 20201 Trustees responslbllltles Iconllnued) Company law requlre5 the trustees to prepare financlal statements for each flnanclal year which give a true and fair vlew of the state of affalrs of the charitable company and of the income and expenditure, of the charltable company for that perlod. In preparlng these flnancial statements, the trustees are requlred to.. select 5Ultable accounting policies and appty them consistentlyi observe the methods and prlnclples in the Charltles SORP; make judgements and accountlng estimates that are reasonable and prudent; state whether appllcable UK Accounting Standard5 have been followed, subject to any material departures disclosed and explalned In the flnanclal statements, and prepare financial statements on the going concern basls unle55 It is Inapproprlate to presume that the charlty will contlnue In operation, The trustees are responsible for maintaining proper accounting records whlch dlsclose wlth reasonable accuracy at any tlme the flnanclal posltlon of the charitable company and enable them to ensure that the financial Statements comply with the Companies Art 2006. They are also responsible for safeguardlng the assets of the charitable company and hence for taking reasonable Steps for the preventlon and detectlon of fraud and other Irregularltles. Thls report has been prepared In accordance with the special provlslons relatlng to small companles wthln part 15 of the Companles Act 2006, and in accordance with the governlng document and the Statement of Recommended Prartlce 'Accountlng and Reporting by Charltles applying FRSIO2, On behalf of the board of trustees on 3 April 2022 Mrs J Bro Dlrertor ton
VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY TRUSTEES, REPORT FOR THE YEAR ENDED 31 OCTOBER 2021 Plans for 2021122 (continued) Pastoral care15 largely undertaken by lay members of the church, Ed and Clare are committed to their ongolng tralnlng and support. At thls polnt in time, they are helping leaders In the church transitlon to a new style of small groups. These will Increase the relatlonal sUPPOrt and splritual growth that church members receive. Ed & Clare are also attlvely encouraging churth members to get trained in Immanuel Prayer Ministry - an Inner heallng tool wlth a view to Sncreaslng the church's capaclty to offer thls more wldely. Of course a prlorlty for the comlng year Is the children'5 mlnlstry. Our goal Is to rebulld this team and, In the meantlme, seek to Involve and engage the chlldren In the Ikfe of the church in other way5. Sallsbury Vlneyard will contlnue to work wlth other local agencles and thurches for the beneflt of the poor and the wlder community of Salisbury. We also remaln commltted to supportlng RUSH, Nothing Hidden Mln15trle5 and Better Futures for Gambler5. The trustees continue to look for ways that we can more actlvely engage with local needs - without dupllcatlng what others are dolng. Internal controls As part of thelr ongoing responsibllitles the Trustees have assessed the major risks affectln8 the charity and are contlnulng to implement and revlew pollcies to mltlgate those rlsks. The trustees are pleased to report that the target of a three month mlnlmum operating reserve has been reached. We are also savlng money toward5 another pastoral staff member at Some polnt. Trustees responslbllltle5 The trustees (who are a150 direttors of the charltable company for the purposes of company lawl are responslble for preparing the Trustee5' Report lincorporatlnB the dlrectors, report) and the flnancial statements In accordance wlth appllcable law and United Klngdom Accounting standards. Indudlng Flnanclal Reportlng Standard 102: The Financi?[ Reporting Standard appllcable In the UK and Republlc of Ireland Iunlted Kingdom Generally Accepted Accounting Practice).
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES ON THE UNAUDITED ACCOUNTS OF VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY I report to the charltable company's trustees on my examination of the accounts of the charltable company forthe year ended 31 October 2020, which are set out on pages 7 to 14. Responslbllltles and basls of report As the trustees of the charitable company (and also Its directors for the purposes of companv lawl you are responslble for the preparation of the accounts In accordance wlth the requirements of the Companles Act 20061'the 2006 Art'l. Havlng satisfled myself that the accounts of the company are not requlred to be audited under Part 16 of the 2006 Act and are eliglble for Independent emamlnation, I report in respect of my examinatlon of your charltable company's accounts as carried out under sectlon 145 of the Charities Art 2011 (the '2011 Act'l. In carrying out my examlnatlon I have followed the Dlrectlons Blven by the Charity Commlsslon under sectlon 14515llbl of the 2011 Att. Independent examlner'5 report I have completed my examlnatlon. I confirm that no matters have come to my attentlon in connectlon wlth the examlnation givlng me cause to belleve: accountln8 records were not kept In respect of the charltable company as requlred by sectlon 386 of the 2006 Act; or the accounts do not accord with those accounting records; or the accounts do not comply with the accountlng requlrement5 of 5ectlon 396 of the 2006 Act other than any reqtjlrement that the accounts give a Irue and falr, vlew whlch Is not a matter con51dered as part of an independent examinatlon; or the accounts have not been prepared In accordante wlth the methods and principles of the Statement of Recommended Practlce for accounting and reporting by charitle5 lappllcable to charities preparing their accounts in accordance wlth the Flnanclal Reportlng Standard pplicable In the UK and Republlc of Ireland IFRS 10211. I have no concern5 and have come acfOSS no other matters In connection with the examination to which attentlon should be drawn in thls report in order to enable a proper understanding of the accounts to be reached. J E Harr15 FCG4 l Aprll 2022 Knlght Goodhead Llmlted Chartered Accountants 7 Bournemouth Road Chandler's Ford. Eastleigh
VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY (Company limlted by guarantee and not havlng share capltall STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 OCTOBER 2021 Notes 2021 2020 INCOME Don3tlons and legacles Invesbnent income Other Income IBI,34S 183,985 41 TOTAL INCOME 181,345 184,030 EXPENDITURE Charitsble activitles 175,853 154.124 TOTAL EXPENDITURE 175,853 154.124 NET INCOWLE FOR THE YEAR 5,492 29,906 TOTAL FUND 8AL4NCES BROUGHT FORWARD 93,063 63,157 TOTAL FUND BALANCES CARRIED FORWARD 98,555 93,063 The statement of flnanclal artlvltles Indud¢s all galns and losses recoBnlsed In the year. All Income and expendlture derlves from contlnulng actlvltles and unrestrltted funds.
VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY ICompan¥ Ilmlted by guarantee and not havlng share capltall REGISTERED NUMBER: 03655580 BALANCE SHEET AT 31 OCTOBER 2021 2021 2020 Notes FIXED ASSETS Intangible assÈts Tangible assets 2A80 2,831 5,711 4,124 4.124 CURRENT ASSETS Debtors Cash at bank an(1 In hand 3,940 95,144 99,084 6,763 89,289 96.052 CREDITORS: amounts falllng due wlthln one year 7,113 NET CURRENT ASSETS 92,844 88,939 NET ASSETS 93P63 FUNDS Unrestrlcted funds 98,555 98,555 93,063 93,063 For the year ended 31 October 2021, the charltable company was entitled to eKemptlon from an audit under 5ertlon 477 of the Companles Act 2006. Th8 members have not requSred thè charitsble company to obtaln an audlt of Its a¢counts for the year In questlon In accordance wlth sectlon 476 of the Art. The trustees acknowledge thelr re5pon51billtles for complylng wlth the requlrements of the Companle5 Act 2006 wlth respect to accountlng records and the preparatlon of accounts. The accounts have been prepared In accordance wlth the spedal provlslons of Part 15 of the Companles Act 2006 relating to Small cornpanles. Approved by the Trustees on 3 Aprll 2022 and 51 on thelr behalf by MrE Ewans Dlrertor
VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY (Company Ilmlted by guarantee and not havlng Share capital) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2021 I ACCOUNTING POLICIES lal Accountlng conventlon The flnanclal ststements have been prepared In accordance wlth Accounting and Reportlng by Charltles: Statement of Recommended Practlce applicable to charitle5 preparlng thelr accounts In accordance with the Financlal Reportlng Standard applicable In the UK and Republic of Ireland IFRS 1021, the Flnanclal Reporting Stsndard appllcable In the UK and Republlc of Ireland IFRS 1021 and the Companles Att 2006. The charlty meets the deftnltlon of a publlc beneflt entity under FRS 102. Assets and Ilabllltles are Inltlallv recognlsed at historical cost or transactlon value unle55 Otherwlse stated In the relevant accountln pollcy note. The accounts have been prepared on the going concern basls. Whllst the ongolng COVID-19 pandemlc has 5mpacted the charlty's artlvltle5. the charity has been able to adapt to the changlng clrcumstances and It Is not expected that It fduse materlal uncertaintles about the charlvs abllltyto contlnue. {bl Fund accountlng Unrestrlrted fund5 are avallable for use at the dls¢retSon of the tnjstees In furtherance of the genera obfrctlves of the charlty. Restricted funds are subSected to restrlctlons on thelr expendltuTe Imposed by the donor. Icl Income Income Is Included In the Statement of Finanelal Activltles when recelved, together wlth any assoclated tax refund. dl Expenditure Expendtture Is recognlsed on an accrual basls as a Ilabllltyls Incurred. It Includes any VAT pald. Costs are apportloned In Ilne wlth the In¢ome recelved from that source durlng the year, Charitsble actlvltles expendlture comprlses of those costs Incurred by the charlty In the delivery of its a1vItIeS and servlces for its beneficiaries. It Includes both costs that can be allocated (Ilrettly to such actNltles and thtss* costs of an Indirect nabjre necessary to support them.
VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY (Company limited by guarantee and nDt havlng share capltall NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 ocfop*ER 2021 I ACCOUNTING POLICIES Icontlnuedl (el Flnancial instruments The charltable company only enters Into baslc financial Instrument transactions that result in the recognltlon of flnanclal assets and Ilabilltles Ilke trade and other debtor5, cash at bank and credltors. These ba51c finantlal Instruments are measured at transactlon prlce. Flnanclal a55ets and Ilabllltle5 classlfled as due wlthln one year are not amortlsed. If) Fixed assets Fixed assets are capltallsed for ongolnB use wlthln the charltable companyi where the Indlvldual cost of the asset exceeds £200. Tanglble fixed zssets are stated at C05t less depfeciatlon. Depreciatlon is provided at rates calculated to wrlte off the cost less estlmated residual value of each asset over Its expected useful life, as follows: Leagehold propeTty Equipment Motor vehlcles 3 years 5tralght Ilne 3 years stralght line 3 yEars stralght line Igl Penslon cos15 Contrlbutions In respect of the charltable company's deftned contribution scheme are charged to the Statement of Financlal Activities In the year In whlch they are payable to the scheme. DIfferenS between contrlbutlons payable and contbUton$ actually paid In the year are shown in other credltors at the year end. Igl Operatlng leases Rentals appllcable to operatiftE leases are charged to the Statement of Financlal Actlvltles over the perlod In whlch the cost Is Incurred. io
VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY ICompany1Smited by guarantee and not havlng share capltall NOTE5 TO THE ACCOUNTS FOR THE YEAR ENDED 31 ocfoBER 2021 2 LEGAL STATUS The charltable company Is a company Ilmlted by guarantee and has no share capltal. The charltable company was Incorporated on 23 October 1998 In the Unlted Kingdorn and was reglstered on 13 November 1998 wlth the Charfty Commi551on In England and Wales. The reglstered office of the charitable company is Sallsbury Vineyard Church, Lower Offlces St Martln's Centre. St. Martln's Church Street, Sallsbury, Wiltshlre, SPI 2HY, 3 CIONATIONS AND LEGACIES 2021 20ZO Glft alded donatlon5 Glft ald Non glft alded donatlons 139,299 32,164 9,882 181J45 142,938 35,658 5,389 183,985 4 STAFF COST5 2021 21Y20 Wages and salarles Sotlal secLtrity c05ts Pension n.845 938 1,468 75,251 52,018 1,146 1,127 54,291 No employee received emoluments of E60,000 or more durlng thls year or the prlor year. The number of staff employed durlng the year wa$ 412020.. 21. Total remuneratlon payments made lo key management personnel, including penslon contrlbutlon costs and rent payments, were £65.66712020: É66,2491. No expense5 were relmbur5ed to trustee5 durlng thls year or the prlor year. li
VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY Icompany1SmSted by guarantee and not having share capltall NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2021 5 EXPENDITURE 2021 2020 Dlwect costs Church giving Evangelism Hospltality Resour5 32,224 758 7,745 5,563 46,290 25,672 1,505 10,593 11,268 49.038 Support ¢osts Staff costs t>epreclation Arnortisatlon Travel and motor expenses Advertlsln Rent and rates Statlonery, postage and offlo supplles Office furnlture eKpenses Subscrlptlons Prlntlng and photocopyln Telephone Insurance Sundry Llcences CCPAS Bank charge5 Legal and professlonal Accountancy and Independent examlnatlon fees Profltlllossl on dbpo5al 75,251 3,998 960 3,009 559 34,591 3,072 54.291 3,215 2,139 548 32.698 3,154 650 732 765 2,425 1,798 470 254 154 1171 &074 795 2,308 1,798 35 254 142 37 1,680 1.932 1122 105,086 IZ9,563 TOTAL f XPENDITURE 175,853 154,124 12
VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY (Company Ilmlted by guarantee and not havlng share capltal) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 ocfoBER 2021 6 INTANGIBLE ASSErs W•bslte COST Additions At end of year 3,84(J 3,840 DEPRECIATION Charge for year At end of year 960 NET BOOK VALUE At end of year At beginnin8 of year Z,880 7 TANGIBL£ ASSETS Leasehold property Mtrtor vehlcles Plant & machlnery Total COST At beginnln8 of year Addltlons At end of year 5.374 5.000 31,183 2,705 33,888 41,557 2,705 44,262 5,374 5.000 DEPRECIATION At beglnnlng of year Char8e for year At end of year 5,374 3,334 1,666 5,(K)O 28,725 37,433 3,998 41,431 5,374 31,057 NET 600KVALUE At end of year At beglnnlng of year 2,831 2,458 2.831 4,124 1.666 13
VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY (Company Ilmlted by guarantee and not having share capltall NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 ocfoBER 2021 8 DEBTORS 2021 2020 Glft ald recoverable Prepaymènts Other taxatlon and soclal securlty other debtors 635 5,421 397 393 3,940 6,763 9 CREDITORS: amounts falllng due wlthSn one year 2021 2020 Trade ¢redltors Other tsxatlon and SDclal securlty Accruals and deferred Income Other credllor5 2,010 1,451 1,050 2,602 7,113 1,512 2,730 1,998 6.240 10 COMMITMENTS UNDER OPERATING LEASES As at 31 Ortober 2021 the charltable company had annual comrnltments under non-cancellable operatlng lease5 as follows.. 2021 2020 Explry date.. within one year 7,250 7.000 The opeTatlnE lease relates to the rental agement for the charlty's maln premises. 11 RELATED PARTYTRANSAcfioNS Staff costs Include total remuneratlon of £35,26112020., £36,281), Includlng penslon contrlbutlon costs, In respect of Mr E Evans, a director and trustee of the charitable company* for hi5 service5 a5 Senlor Pastor of the Church. HIS remuneration is determlned by the other trustees who are not connected to him. a5 allowed In the Charitable company's Artldes of AO¢latIOn. In addltltsn, Mrs C £vans, wSfe of Mr E Evans, recelved remuneration of £13,106 (2020: E13,3181 for her servlces as Senlor Pastor of the Church. 14