VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY (REGISTERED NUM8ER .. 03655580) TRUSTEES, REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2024
VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY TRUSTEES, REPORT FOR THE YEAR ENDED 31 OCTOBER 2024 The trustees present their report and accounts for the year ended 31 October 2024. The accounts have been prepared in accordance with 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 Reporting by Charities" the Statement of Recommended Practice for charlties applying FRS 102. Structurei governance and management The Salisbury Vineyard Church is a company limited by guarantee and registered under the Companies Act (registration number 3655580). It is a registered charity (number 10724361. The trustees, who are also the directors for the purpose of company law, and who served during the year were: Mrs K Bastick Mrs J Broughton Mr B Dunn {appointed June 2024) Mr E Evans Mr D Richter {resigned June 2024) Appointment of Trustees New trustees are appointed when appropriate. Suitable candidates, who are generally selected from within the membership of Salisbury Vineyard, are considered on the basis of their skills, experience and sympathy with the aims of Salisbury Vineyard. New trustees have the opportunity of reviewing appropriate documents, including accounts, as part of the induction proce5S. Volunteers The church rel ies heavily on a 'volunteer workforce,, whether by fulfilling roles and responsibilities to facilitate church activities or in the range of support and services offered to the local community. The value of these volunteers is impossible to quantify and cannot be accuratelv reflected in these accounts. The trustees would like to record their acknowledgement of, and gratitude for, the time given by so many who make the church and its programs such a success.
VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY TRUSTEES, REPORT FOR THE YEAR ENDED 31 OCTOBER 2024 Objectlves and activities The objectives of the company are set out in its Memorandum of Association and may be summarised as follows: l. The furtherance of religious or secular public education. 2. The advancement of the Christian faith including missionary activities in the United Kingdom and overseas and also including, but not limited to, the planting of new churches and organisations of congregations. 3. The relief of the poor and needy. 4. The rellef of the sick and elderly. 5, Such other charltable objects and for the benefit of such other charltable bodies and institutions as the Committee shall in their absolute discretion see fit. These remain unchanged from year to year, but the strategy and means for achieving these objectives does change as the church develops. Review of operatlons Salisbury Vineyard continues to fulfil its objectives as outlined below. Throughout thls financial year, the Senior Leaders, Edmund {Edl and Clare Evans, were responsible for the vision, dlrection and overall ministry of the church. Achievements of 2023124 Our Sunday mornlng gatherings are we15 attended and we run a full program for children each week. The teenagers are a valued part of the adult gatherings and meet bi-monthly as well, We run a weekly bible study, midweek small groups and various micro groups (triads/quadsl a51 almed at helping people become disciples of Jesus. This year we are pleased to relaunch our monthly children's service Father's House. This had been a highlight of our children's ministry one we had to stop due to COVID. Wo are also celebrating a large number of our teenagers attending a summer festival at the Stafford showground - Dreaming the Impossible (DTI}. Some of them were also able to attend a Youth Worship School. Our 20s-305 attended the Cause to Live For conference with other young adults from arou nd the British Isles.
VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY TRUSTEES, REPORT FOR THE YEAR ENDED 31 OCTOBER 2024 Achlevements of 2023124 (tontinuedl We continue invest in our community. Our care home team hosts bi-monthly acts of worshlp In one of the local care homes. Another church covers the other two weeks of the month. These gatherings are well attended and are enjoyed by residents and staff. Once again we joined wlth other churches to celebrate Easter Day with a sunrise service at Old Sarum. Our Immanuel Prayer team continues to help people both within the church community and others outside it. This prayer modality Is an inner healing tool that helps people overcome past trauma and emotional pain In their lives. Ed & Clare Evans provide oversight to other Vineyard Churches and leaders on the South Coast and are available as chaplains to Wiltshire Council staff. We contlnue to support the work of RUSH in Kenya {a ministry to widows, orphans and the dlsadvantaged). This year the RUSH school was presented with the challenge of snap government inspections to ensure fire and safety compliance. Schools that did not comply were closed. Because of our support, the RUSH Academy was able to continue functioning when many of the other local schools were forced to c105e. Members of the church are Involved in the work of Better Futures for Garnblers and we were pleased to support the work of Love After Marriage (Nothing Hidden Ministries, UK}, Vineyard Churches UK, Immanuel Practicum, and Chrlstian Concern. Plans for 2024125 The Senior Leaders (Ed and Clare Evans) and the Leadership Team will set the direction of the church. Ed & Clare continue to work on their own professional developrnent. Pastoral care is largely undertaken by13y members of the church. Ed and Clare provide ongoing training and support for these leaders, They will continue to recruit new leaders and train those that are already in place. Some of our goals for 2024 were not met. We remain committed to growing our Immanuel Prayer team and hosting a Love Builder Course. We had hoped to send a team to Kenya to encourage the work of RUSH. Our plan is to conduct a less formal visit in 2025, with the vlew of taking a larger team in 2026 or 2027.
VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY TRUSTEES, REPORT FOR THE YEAR ENDED 31 OCTOBER 2024 We are looking at ways we can support our community pantry and plan to relaunch our street evangelism teams. Within the church, our priority continues to be to intentionally foster discipleship. Thls means encouraging the organic development of triads and quads- micro groups that will encourage one another's spi ritual growth. We continue to work with other local agencies and churches for the benefit of the poor and the wider community of Salisbury. We remain committed to supporting RUSH, Nothing Hidden Ministries and Better Futures for Gamblers. We plan to encourage our teenagers to attend DTI again thi5 summer. Internal controls As part of thelr ongoing responslbilltles the Trustees have assessed the major risks affecting the charity and are continuing to implement and review policies to mitigate those risks. Flnancial review and reserves During the year income decreased by £3,075 to £193,677 and expenditure decreased by £4,889 to £197,729 resulting in a deficit of £4,052. Total unrestricted funds at 31 October 2024 were £72,33012023: £76,382). The trustees continue to monitor funds to ensure at least a three month operating reserve Is malntained. We are also saving money towards another pastoral staff member at some point. Trustees responsibilities The trustees {who are also directors of the charitable company for the purposes of company lawl are responsible for preparing the Trustees, Report {incorporating the directors, report} and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102.. The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY TRUSTEES, REPORT FOR THE YEAR ENDED 31 OCTOBER 2024 Trustees responsibllities (continued) Company law requires the trustees to prepare financial statements for each financial year which Elve a true and fair vlew of the state of affairs of the charitable company and of the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to: select sultable accounting policies and apply them consistently; observe the methods and principles in the Charities SORP; make judgements and accounting estimates that are reasonable and prudent; state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements, and prepare financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue In operation. The trustees are responsible for maintaining proper accounting records which disclose wlth reasonable accuracy at any time the financial position of the charltable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report has been prepared in accordance with the special provisions relating to small companies within part 15 of the Companies Act 2006, and in accordance with the governing document and the Statement of Recommended Practice 'Accounting and Reporting by Charities applying FRSIO2. On behalf of the board of trustees on 6 April 2025 Mrs J Broug Director ton
INDEPENDENT EXAMINER'S REPORTTOTHE TRUSTEES ON THE UNAUDITED ACCOUNTS OF VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY I report to the charitable company's trustees on my examination of the accounts of the charitable company for the year ended 31 October 2024, which are set out on pages 7 to 14. Responsibilities and basis of report As the trustees of the charitable company (and also its directors for the purposes of company law) vou are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'}. Havlng 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 mv examination of your charitable company'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 report I have completed my examination. I confirm that no matters have come to my attention in connectlon with the examination giving me cause to believe: accounting record5 were not kept in respect of the charitable company as required by section 386 of the 2006 Act,. or the accounts do not accord with those accounting records. or 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 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. J E Harris FCCA 3 April 2025 Knight Goodhead Limited Chartered Accountants 7 Bournemouth Road Chandler's Ford, Eastleigh Hampshire S053 3DA
VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY (Company limited by guarantee and not having share c3Pltal} STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 OCTOBER 2024 Notes Unrestricted Restricted 2024 2023 INCOME Donatlons and legacies Investment Income Other income 187,824 69 5,620 193,444 69 196,356 225 164 164 171 TOTAL INCOME 188,057 5,620 193,677 196,752 EXPENDITURE Cha ritable activities 192,109 5,620 197,729 202,618 TOTAL EXPEN DITURE 192,109 5,620 197,729 202,618 NET INCOME/IEXPENDITURE) FOR YEAR (4,0521 (4,052) 15,8661 FUND BALANCES BROUGHT FORWARD 76,382 76,382 82,248 FUND BALANCES CARRIED FORWARD 72,330 72,330 76,382 The statement of financial actlvlties Includes all gains and losses recognised In the year. All income and expenditure derives from continuing activities and unrestricted and restricted funds.
VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY (Company limited by guarantee and not having share capital) REGISTERED NUMBER . 03655580 BALANCE SHEET AT 31 OCTOBER 2024 2024 2023 Notes FIXED ASSETS Intangible asset5 Ta nEible assets 960 977 1,350 2,310 977 CURRENT ASSETS Debtors Cash at bank and in hand 4.493 72,039 76,532 4,539 74,634 79,173 CREDITORS: amounts falllng due within one year (5,179) 15,1011 NET CURRENT ASSETS 71,353 74,072 NET ASSETS 72,330 76,382 FUNDS Unrestricted f u nds 72,330 72,330 76,382 76,382 For the year ended 31 October 2024, the charitable company was entitled to exemptlon from an audlt under section 477 of the Companies Act 2006. The members have not required the charitable company to obt3in an audit of its accounts for the year in question in accordance with section 476 of the Act. The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. The accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small com panies. Approved by the Trustees on 6 April 2025 and sig eir behalf by Mr E Evans Director
VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY (Company limited by guarantee and not having share capital) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2024 I ACCOUNTING POLICIES lal Accounting convention The financial statements have been prepared in accordance with Accounting and Reporting by Charities-. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable In the Ul< and Republic of Ireland {FRS 1021, the Financlal Reporting Standard applicable in the U K and Republic of Ireland (FRS 1021 and the Companies Act 2006. The charlty meets the defi nition of a public benefit entity under FRS 102. Assets and liabllltie5 are initially recognised at hSstorical cost or transaction value unless otherwise stated in the relevant accounting policy note. The accounts have been prepared on the going concern basls. (bl Fund accounting U nrestricted funds are avallable for use at the discretion of the trustees in furtherance of the general objectives of the charltv. Restricted funds are subjected to restrictions on their expenditure imposed by the donor, Icl Income Income is included in the Statement of Financial Activities when receSved, together wlth any assoclated tax refund. Idl Expenditure Expend itu re is recognised on an accrual basis as a liability is incurred. It includes any VAT paid. Costs are apportioned in line with the income received from that source durlng the year. Char5table activities expenditure comprises of those costs incurred by the charity In the delivery of Its actlvltles and 5ervice5 for its benef iciaries, It includes both costs that can be allocated directly to such activitie5 and those cost5 of an indirect nature necessary to 5UPPOrt them.
VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY (Company Ilmited by guarantee and not having share capital) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2024 I ACCOUNTING POLICIES (continued) (el Financial instrument5 The charitable company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors, cash at bank and creditors. These basic financial instruments are measured at transaction price. Financial assets and liabilities classified as due within one year are not amortised. If) Intangible assets Intangible f ixed assets are stated at cost less amortisation. Amortisation is provided at rates calculated to write off the C05t less estimated resldual value of each asset over its expected useful life, as follows,. Website development 4 years straight line Ig} Fixed assets Fixed asset5 are capitalised for ongoing use wlthin the charitable company, where the individual cost of the asset exceeds £200. Tanglble fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows., Leasehold property Equipment Motor vehicles 3 years straight line 3 years straight line 3 years straight line Ih) Pension costs Contributlons in respect of the charltable company's defined contrlbution scheme are charged to the Statement of Financlal Activities in the year In which they are payable to the scheme. Differences between contributions payable and contributions actually paid In the year are shown in other creditors at the year end. (il Operating leases Rentals appl icable to operating leases are charged to the Statement of Financial Activities over the period in which the cost is incurred. io
VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY (Company limited by guarantee and not having share capital) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2024 2 LEGAL STATUS The charitable company is a company limited by guarantee and has no share capital. The charitable company was Incorporated on 23 October 1998 in the United Kingdom and was registered on 13 November 1998 with the Charitv Commisslon in England and Wales. The reglstered office of the charitable company is Salisbury Vineyard Church, Lower Offices St Martin's Centre, St. Martin's Church Street, Salisbury, Wiltshire, SPI 2HY. 3 DONATIONS AND LEGACIES Unrestrlcted Restricted 2024 2023 GSft alded donations Glft aid Non gift aided donations 138,075 36,619 13,130 187,824 4,360 1,090 170 142,435 37,709 13,300 193,444 140,338 36,623 19,395 196,356 5,620 4 STAFF COSTS Unrestricted Restricted 2024 2023 Wages and Salaries Social security costs Penslon 75,739 2,112 1,711 79,562 75,739 2,112 1,711 79,562 77,241 1,731 1,747 80,719 No employee received emoluments of £60,000 or more during this year or the prior year. The number of staff employed during the year was 3 (2023: 3). Total remuneration payments made to key management personnel, including penslon contrlbution costs and rent payments, were £71,691 {2023: £71,710). No expenses were reimbursed to trustees during the year (2023: £2,002 to two trustees). Expenses were reimbursed to one related party (2023: 31 during the year of £100 (2023: £1,136). li
VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY {Company limited by guarantee and not having share capital) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2024 S EXPENDITURE Unrestricted Restricted 2024 2023 Dlrect costs Ch u rch giving Evangellsm Hospitality Resources 30,940 388 10,706 10,132 52,166 5,620 36,560 388 10,706 10,132 57,786 42,424 324 10,797 8,745 62,290 5,620 Support costs Staff costs Depreciation Amortisation Travel and motor expenses Advertisi ng Rent and rates Statlonery, postage and office supplies Subscrl ptions Printing and photocopying Telephone Insurance Sundry Licences CCPAS 8anl< cha rges Accountancy and independent examinatlon 79,562 1,331 960 3,284 682 44,951 1,469 1,122 590 2,288 933 97 241 215 16 2,202 139,943 79,562 1,331 960 3,284 682 44,951 1,469 1,122 590 2.288 933 97 80,719 1,905 960 4,941 588 42,756 1,048 769 590 2,576 952 35 135 363 47 1,944 140,328 241 215 16 2,202 139,943 TOTAL EXPENDITURE 192,109 5,620 197,729 202,618 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 2024 6 INTANGIBLE ASSETS Web55te COST At beginning of year At end of year 3,840 3,840 DEPRECIATION At beginning of year Charge for year At end of year 2,880 960 3,840 NET BOOK VALUE At end of year At beginning of year 960 7 TANGIBLE ASSETS Leasehold propertv Motor vehicles Plant & machlnery Total COST At beginning of year Add itions Dlsposals in the year At end of year 5,374 5,000 34,008 958 {600) 34,366 44,382 958 16001 44,740 5,374 s,000 DEPRECIATION At beginnlng of year Charge for year Disposals In the year At end of year 5,374 5,000 32,658 1,331 16001 33,389 43,032 1,331 16001 43,763 5,374 5,000 NET BOOK VALUE At end of year At beginning of year 977 977 1,350 1,350 8 DEBTORS 2024 2023 Gift aid recoverable Prepayment5 Other taxation and social security 2,646 1,301 546 4,493 3,151 773 615 4,539 13
VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY (Company limited by guarantee and not having share capital) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2024 9 CREDITORS.. amounts falling due withln one year 2024 2023 Other taxation and social securlty Accruals and deferred income Other creditors 1,477 1,893 1.809 5,179 1,861 1,440 1,800 5,101 10 COMMITMENTS UNDER OPERATING LEASES As at 31 October 2024 the charitable company had annual commltments under non-cancellable operating leases as follows.. 2024 2023 ExpSry date,. Wlthin one year 8,500 8,125 The operating lease relates to the rental agreement for the charlty's main premises. 11 FUNDS 2023 Income Expendlture 2024 Restricted fund Ukralne Vineyard Churches Rush Community 5,620 5,620 Unrestricted fund 76,382 188,057 192,109 72,330 Total funds 76,382 193,677 197,729 72,330 Durlng the course of the flnancial year the church recelved a total of £5,620 designated for RUSH'S work wlth widows and orphans. These sums were passed on in their entirety in accordance with the donor's wishes. 12 RELATED PARTY TRANSACTIONS Staff costs include total remuneration of £37,74412023: £38,040), including pension contribution costs, In respect of Mr E Evans, a director and trustee of the charitable company, for his service5 as Senior Pastor of the Church. His remuneration is determined by the other trustees who are not connected to him, as allowed in the charitable company's Articles of Association. In addition. Mrs C Evans, wife of Mr E Evans, received remuneration of £13,698 12023.. £14,420) for her services as Senior Pastor of the Church. Mr and Mrs Evans were paid rent of £20,25012023.. £19,250} in line with a rental agreement. 14