VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY (COMPANY REGISTRATION NUMBER : 03655580) (CHARITY REGISTRATION NUMBER: 1072436)
TRUSTEES' REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2025
VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 OCTOBER 2025
The trustees present their report and accounts for the year ended 31 October 2025.
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 charities applying FRS 102.
Structure, 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 1072436).
The trustees, who are also the directors for the purpose of company law, and who served during the year were:
Mrs Katie Bastick Mrs Jacqueline Broughton Mr Barry Dunn Mr Edmund Evans
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 process.
Volunteers
The church relies 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 accurately 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.
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VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 OCTOBER 2025
Objectives and activities
The objectives of the company are set out in its Memorandum of Association and may be summarised as follows:
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The furtherance of religious or secular public education.
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The advancement of the Christian faith including missionary activities in the United Kingdom and overseas and also including, but not limited to, the planting of new churches and organisations of congregations.
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The relief of the poor and needy.
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The relief of the sick and elderly.
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Such other charitable objects and for the benefit of such other charitable bodies and institutions as the Committee shall in their absolute discretion see fit.
These remain unchanged from year to year, but the strategy and means for achieving these objectives does change as the church develops.
Review of operations
Salisbury Vineyard continues to fulfil its objectives as outlined below.
Throughout this financial year, the Senior Leaders, Edmund (Ed) and Clare Evans, were responsible for the vision, direction and overall ministry of the church.
Achievements of 2024/25
Our main challenge this year was navigating an increasingly tricky relationship with the venue for our Sunday gatherings (where we had been for 13 years). After pressure from them to be willing to relocate our meetings more often so that the venue could be used for other bookings, we felt it was time to look for a different venue. We are pleased to say that we have successfully navigated this transition, and that Chafyn Grove School will be our Sunday venue for the foreseeable future.
With this complication in the background, church life continued. Our weekly bible studies have been well attended and we have worked to embrace different cultures represented in the congregation in our expression of worship. One of the highlights of the year was a church weekend away on Dartmoor. For some families, this was the first holiday they had ever had away from home. It was a good time of strengthening the sense of community in the church.
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VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 OCTOBER 2025
Achievements of 2024/25 (continued)
Once again, we sent a good number of our teenagers to the summer festival at the Stafford showground - Dreaming the Impossible (DTI). A smaller number also attended a Youth Worship School. Members of the church helped as volunteers at both events and also at Cause to Live For (a conference for young adults).
We continue serve our local community. Our care home team leads bi-monthly acts of worship in one of the local residential homes. These gatherings are well attended and are enjoyed by residents and staff. We also joined with three other churches to lead an Easter Day celebration at sunrise on the site of the original cathedral at Old Sarum. Teams from the church have been involved in monthly street outreach and in weekly outreach to students at Wiltshire College. Members of the church are involved in the work of Better Futures for Gamblers and we were pleased to support the work of Love After Marriage (Nothing Hidden Ministries, UK), and Christian Concern. Our Immanuel Prayer team continues to help people both within the church community and others outside it, and we will continue to support the local Community Pantry.
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 continue to support the work of RUSH in Kenya. We were pleased to host Andrew & Lucy Amukowa, the Directors of this ministry, for a week in Salisbury. During this time we were briefed about the impact of our support and of the ongoing challenges faced by the ministry.
Plans for 2025/26
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 development.
Pastoral care is largely undertaken by lay 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.
We are pleased to say that we have committed to taking a team to Kakamega, Kenya in June 2026. The decision was made after Ed Evans conducted a brief visit and audit of RUSH activities in November 2025. In June 2026, the team will be involved in various outreach activities to support the work of RUSH. No doubt those on the team will gain as much if not more than those we serve.
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VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 OCTOBER 2025
The trustees decided that, based on the success of the church weekend away in 2025, we will offer the opportunity again in 2026. Other internal goals include more training for prayer teams, growth of our worship teams to reflect the cultural diversity within the church, and the growth of our children’s ministry. We will also continue to encourage members of the church to be involved in one another’s spiritual growth by committing to meeting together in smaller groups.
In terms of outward focus, over the coming year, evangelism will be an increasing emphasis for us. We will look for ways to activate church members in sharing their faith and in helping others on their own faith journeys. This will involve some training, but also the creation of opportunities to meet and connect with those who are spiritually searching.
We are committed to working with other local agencies and churches for the benefit of the poor and the wider community of Salisbury – in particular Alabare and the Community Pantry. We also remain committed to supporting RUSH, Nothing Hidden Ministries and Better Futures for Gamblers.
Internal controls
As part of their ongoing responsibilities the Trustees have assessed the major risks affecting the charity and are continuing to implement and review policies to mitigate those risks.
Financial review and reserves
During the year income increased by £19,457 to £213,134 and expenditure increased by £11,301 to £209,030 resulting in a surplus of £4,104. Total unrestricted funds at 31 October 2025 were £76,434 (2023: £72,330).
The trustees continue to monitor funds to ensure at least a three month operating reserve is maintained. 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 law) 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).
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VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 OCTOBER 2025
Trustees responsibilities (continued)
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view 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:
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select suitable accounting policies and apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and accounting estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements, and
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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 with reasonable accuracy at any time the financial position of the charitable 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 FRS102.'
On behalf of the board of trustees on 02/06/2026
Mrs Katie Bastick Director
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INDEPENDENT EXAMINER'S REPORT TO THE 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 2025, 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) 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 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 connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the charitable company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those accounting records; or
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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
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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
21 May 2026
Knight Goodhead Limited Chartered Accountants
7 Bournemouth Road Chandler's Ford, Eastleigh Hampshire SO53 3DA
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VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY
(Company limited by guarantee and not having share capital)
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 OCTOBER 2025
| Notes INCOME Donations and legacies 3 Investment income Other income TOTAL INCOME EXPENDITURE Charitable activities 5 TOTAL EXPENDITURE NET INCOME/(EXPENDITURE) FOR YEAR FUND BALANCES BROUGHT FORWARD FUND BALANCES CARRIED FORWARD |
Unrestricted Restricted 2025 2024 £ £ £ £ 203,692 6,294 209,986 193,444 278 - 278 69 2,870 - 2,870 164 206,840 6,294 213,134 193,677 202,736 6,294 209,030 197,729 202,736 6,294 209,030 197,729 4,104 - 4,104 (4,052) 72,330 - 72,330 76,382 76,434 - 76,434 72,330 |
|---|---|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derives from continuing activities and unrestricted and restricted funds.
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REGISTERED NUMBER : 03655580
VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY
(Company limited by guarantee and not having share capital)
BALANCE SHEET AT 31 OCTOBER 2025
| Notes FIXED ASSETS Intangible assets 6 Tangible assets 7 CURRENT ASSETS Debtors 8 Cash at bank and in hand CREDITORS: amounts falling due within one year 9 NET CURRENT ASSETS NET ASSETS FUNDS Unrestricted funds 11 |
£ 5,297 78,631 83,928 (9,241) |
2025 £ - 1,747 1,747 74,687 76,434 76,434 76,434 |
£ 4,493 72,039 76,532 (5,179) |
2024 £ - 977 977 71,353 72,330 72,330 72,330 |
|---|---|---|---|---|
For the year ended 31 October 2025, the charitable company was entitled to exemption from an audit under section 477 of the Companies Act 2006. 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 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 companies.
02/06/2026 Approved by the Trustees on and signed on their behalf by
Mr E Evans Director
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VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY
(Company limited by guarantee and not having share capital)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2025
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1 ACCOUNTING POLICIES
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(a) 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 UK and Republic of Ireland (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
The accounts have been prepared on the going concern basis.
(b) Fund accounting
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Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
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Restricted funds are subjected to restrictions on their expenditure imposed by the donor.
(c) Income
Income is included in the Statement of Financial Activities when received, together with any associated tax refund.
(d) Expenditure
Expenditure 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 during the year.
Charitable activities expenditure comprises of those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
(e) Financial instruments
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.
9
VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY
(Company limited by guarantee and not having share capital)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2025
- 1 ACCOUNTING POLICIES (continued)
(f) Intangible assets
Intangible fixed assets are stated at cost less amortisation. Amortisation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:
Website development 4 years straight line
(g) Fixed assets
Fixed assets are capitalised for ongoing use within the charitable company, where the individual cost of the asset exceeds £200.
Tangible 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 3 years straight line Equipment 3 years straight line Motor vehicles 3 years straight line
(h) Pension costs
Contributions in respect of the charitable company's defined contribution scheme are charged to the Statement of Financial 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.
(i) Operating leases
Rentals applicable to operating leases are charged to the Statement of Financial Activities over the period in which the cost is incurred.
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VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY
(Company limited by guarantee and not having share capital)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2025
- 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 Charity Commission in England and Wales.
The registered office of the charitable company is Salisbury Vineyard Church, Lower Offices St Martin's Centre, St. Martin's Church Street, Salisbury, Wiltshire, SP1 2HY.
| 3 DONATIONS AND LEGACIES Gift aided donations Gift aid Non gift aided donations 4 STAFF COSTS Wages and salaries Social security costs Pension |
Unrestricted Restricted 2025 2024 £ £ £ £ 152,328 3,635 155,963 142,435 38,082 909 38,991 37,709 13,282 1,750 15,032 13,300 203,692 6,294 209,986 193,444 Unrestricted Restricted 2025 2024 £ £ £ £ 84,473 - 84,473 75,739 2,343 - 2,343 2,112 1,936 - 1,936 1,711 88,752 - 88,752 79,562 |
|---|---|
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 (2024: 3).
Total remuneration payments made to key management personnel, including pension contribution costs and rent payments, were £81,221 (2024: £71,691).
No expenses were reimbursed to trustees during the year (2024: £nil).
During the year expenses were reimbursed to one related party (2024: 1) of £195 (2024: £100).
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VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY
(Company limited by guarantee and not having share capital)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2025
| 5 | EXPENDITURE | Unrestricted | Restricted | 2025 | 2024 |
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| Direct costs | |||||
| Church giving | 26,995 | 6,294 |
33,289 | 36,560 | |
| Evangelism | 1,671 | - |
1,671 | 388 | |
| Hospitality | 10,562 | - |
10,562 | 10,706 | |
| Resources | 9,857 | - |
9,857 | 10,132 | |
| Weekend away | 5,858 | 5,858 | - | ||
| 54,943 | 6,294 | 61,237 | 57,786 | ||
| Support costs Staff costs Depreciation Amortisation Travel and motor expenses Advertising Rent and rates Stationery, postage and office supplies Subscriptions Printing and photocopying Telephone Insurance Sundry Licences CCPAS Bank charges Accountancy and independent examination |
88,752 968 - 5,257 1,171 43,508 782 1,226 590 2,112 931 35 254 167 - 2,040 |
- - - - - - - - - - - - - - - - |
88,752 968 - 5,257 1,171 43,508 782 1,226 590 2,112 931 35 254 167 - 2,040 |
79,562 1,331 960 3,284 682 44,951 1,469 1,122 590 2,288 933 97 241 215 16 2,202 |
|
| 147,793 | - | 147,793 | 139,943 | ||
| TOTAL EXPENDITURE | 202,736 | 6,294 | 209,030 | 197,729 |
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VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY
(Company limited by guarantee and not having share capital)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2025
- 6 INTANGIBLE ASSETS
| COST At beginning of year At end of year AMORTISATION At beginning of year At end of year NET BOOK VALUE At end of year At beginning of year 7 TANGIBLE ASSETS COST At beginning of year Additions Disposals in the year At end of year DEPRECIATION At beginning of year Charge for year Disposals in the year At end of year NET BOOK VALUE At end of year At beginning of year 8 DEBTORS Gift aid recoverable Prepayments Other taxation and social security |
Leasehold Motor property vehicles £ £ 5,374 5,000 - - - - 5,374 5,000 5,374 5,000 - - - - 5,374 5,000 - - - - |
Website £ 3,840 3,840 3,840 3,840 - - Plant & machinery Total £ £ 34,366 44,740 1,738 1,738 (3,819) (3,819) 32,285 42,659 33,389 43,763 968 968 (3,819) (3,819) 30,538 40,912 1,747 1,747 977 977 2025 2024 £ £ 3,315 2,646 1,150 1,301 832 546 5,297 4,493 |
|---|---|---|
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VINEYARD CHRISTIAN FELLOWSHIP OF SALISBURY
(Company limited by guarantee and not having share capital)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2025
----- Start of picture text -----
|||||
|---|---|---|---|
|9|CREDITORS: amounts falling due within one year|2025|2024|
|£|£|
|Other taxation and social security|1,999|1,477|
|Accruals and deferred income|2,118|1,893|
|Other creditors|5,124|1,809|
|9,241|5,179|
----- End of picture text -----
10 COMMITMENTS UNDER OPERATING LEASES
As at 31 October 2025 the charitable company had annual commitments under non-cancellable operating leases as follows:
----- Start of picture text -----
||||
|---|---|---|
|2025|2024|
|£|£|
|Expiry date:|
|Within one year|24,756|17,430|
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The operating lease relates to the rental agreement for the charity's main premises.
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|11|FUNDS|1 Nov 2024|Income|Expenditure|31 Oct 2025|
|£|£|£|£|
|Restricted fund|
|-|-|
|Rush Community|6,294|6,294|
|Unrestricted fund|72,330|206,840|202,736|76,434|
|Total funds|72,330|213,134|209,030|76,434|
----- End of picture text -----
During the course of the financial year the church received a total of £5,385 restricted for RUSH’s work with widows and orphans. These sums were passed on in their entirety, including the £909 of gift aid claimed, in accordance with the donor’s wishes.
12 RELATED PARTY TRANSACTIONS
Staff costs include total remuneration of £44,509 (2024: £37,744), including pension contribution costs, in respect of Mr E Evans, a director and trustee of the charitable company, for his services 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 £16,312 (2024: £13,698) for her services as Senior Pastor of the Church. Mr and Mrs Evans were paid rent of £20,400 (2024: £20,250) in line with a rental agreement.
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Salisbury Vineyard 2025 accounts for signing
Final Audit Report 2026-06-02
Created: 2026-06-02 By: Knight Goodhead (esign@knightgoodhead.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAY7KJJcaY110-bTo75_5WI2QHpqtkbUTA
"Salisbury Vineyard 2025 accounts for signing" History
Document created by Knight Goodhead (esign@knightgoodhead.co.uk) 2026-06-02 - 13:39:20 GMT
Document emailed to kbastick@icloud.com for signature
2026-06-02 - 13:39:26 GMT
Document emailed to edevans@salisburyvineyard.co.uk for signature 2026-06-02 - 13:39:26 GMT
Email viewed by edevans@salisburyvineyard.co.uk
2026-06-02 - 13:54:02 GMT
Signer edevans@salisburyvineyard.co.uk entered name at signing as E Evans 2026-06-02 - 13:55:30 GMT
Document e-signed by E Evans (edevans@salisburyvineyard.co.uk)
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Email viewed by kbastick@icloud.com
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Signer kbastick@icloud.com entered name at signing as Katie Bastick 2026-06-02 - 22:09:11 GMT
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Agreement completed.
2026-06-02 - 22:09:13 GMT