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2021-03-31-accounts

The Vine Church Cranbrook

Report and Accounts Year ended 31 March 2021

1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk

THE VINE CHURCH CRANBROOK

YEAR ENDED 31 MARCH 2021

LEGAL & ADMINISTRATIVE DETAILS

ADDRESS FOR CORRESPONDENCE ADDRESS FOR CORRESPONDENCE 12 Frythe Close
Cranbrook
TN17 3AX
GOVERNING DOCUMENT Trust Deed dated 19 January 1999
CHARITY REGISTRATION NUMBER 1074670
TRUSTEES Mrs Susan Bedford
Mr Christopher Goodchild
Mr Michael Hoare
Mr Peter Wain
BANKERS HSBC Bank plc, Ashford, Kent
Kingdom Bank, Nottingham
INDEPENDENT EXAMINER Mary Evans
Stewardship
1 Lamb's Passage
LONDON
EC1Y 8AB
INDEX
Page 1 Legal & Administrative Details
Pages 2- 3 Trustees' Report
Page 4 Independent Examiner's Report
Page 5 Receipts and Payments Account
Page 6 Statement of Assets & Liabilities
Pages 7 - 8 Notes to the Accounts

Page 1

YEAR ENDED 31 MARCH 2021

Trustees' Report

The trustees are pleased to present the report and accounts for the year ended 31 March 2021.

Charitable Objectives

The principal objective of the church is to advance the Christian Faith within the UK and overseas. It seeks to accomplish this by maintaining a presence and witness in the town of Cranbrook by conducting regular times for worship and prayer and by teaching and preaching the truths of the Christian life and faith.

Organisation

The church is governed by its trustees who meet at least three times a year to review activities, set policies and to monitor the financial position. The trustees delegate the management of the day to day activities of the church to the minister.

Review of Activities

As we reflect on what has been a globally turbulent year it is again a time of gratitude to God for His faithfulness and presence among us. We endeavour to be a people of Godly influence here in the heart of the Weald of Kent, committed to living the way God intends, bring His power, truth and love to the communities we represent. Just like society at large, the pandemic has affected The Vine Church in ways we had not foreseen. As Trustees we have continued to meet for business through the year and to enjoy a happy working relationship built on a strong foundational unity. In planning the activities of the charity the trustees have had regard to the guidance issued by the commission on public benefit.

Our Meetings – From the outset of the national lockdown we had to suspend our weekly Sunday meeting in the Primary School and moved to meeting on-line. The team were able to rapidly get to grips with the technology and hit the ground running, producing an engaging and church-community focused interactive YouTube livestream. It was great to see many of our older and less tech-savvy members embracing the technology to enable them to continue to be an active part of our community.

During the summer we were able to hold “socially-distanced” meetings on the school’s playing field, returning on-line as the weather deteriorated. In January we were able to start meeting outside again which, in spite of the cold, was greatly appreciated by all in attendance.

Over the course of the year we held a variety of smaller mid-week meetings during the week. These were similarly moved on-line utilising video conferencing solutions.

It has always a delight to welcome the visitors who find their way to our Sunday meetings. Moving on to YouTube enabled visitors to experience something of our community, with some subsequently joining us for our in-person meetings.

As we look to the future we feel that this season has opened our eyes to a new repertoire of options with regard to our meetings. Livestreaming, meeting indoors and outside and video conferencing; these all have their place and it is likely that all may feature in our programme to varying degrees in the future.

Missionary Focus – We have continued to support Peter and Kay, working out of Emmanuel Press in South Africa, distributing free Christian literature and Bible training courses across Africa. Similarly, we have maintained our support of Brazilian Kids Kare, building orphanages and day schools in

Page 2

Brazil, sharing the love of God in practical ways with the most needy and vulnerable in society. We have also maintained our connection with Martin from Jesus For Europe and have continued to appreciated his challenge and encouragement in evangelism each time he visits us.

We were pleased to welcome Peter and Kay home from Emmanuel Press just prior to Christmas, their trip, and subsequent return to South Africa, delayed some months due to the international travel restrictions. We were able to welcome Martin to speak to us both on the livestream and at an in-person meeting later in the year.

The Wider Church – Although this year has provided limited opportunities to meet together in person, the relationship between the leaders of the various churches in Cranbrook remains strong as we seek to bring God’s love to our community in our complimentary styles. We anticipate these good relationships continuing over the coming year.

We conclude with thanks to God for the faithful giving and enthusiasm of our members – making the continuing work and witness of the church possible over another year. The growing passion of the church is to better fulfil God’s great commission in taking His truth to more people in more ways with more of His love.

Financial Review

Receipts for the year reduced slightly from £45,681 to £44,980 and payments reduced from £41,861 to £35,107; resulting in a surplus for the year of £9,873 compared with a surplus of £3,820 in the previous year. Funds have increased correspondingly to £30,559 leaving the church solvent with adequate surpluses for the year ahead.

Reserves Policy

The trustees regularly monitor the church’s finances to ensure sufficient reserves are maintained to enable the charity to continue operating. Our Reserves Policy is to hold a minimum of three months running costs which equates to approximately £6,700. At the year end, this was being met with unrestricted cash at bank of approximately £30,500.

Trustees' Responsibilities

Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.

We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.

We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.

Approval

This report was approved by the trustees and signed on their behalf by:

Christopher Goodchild

Date: 2 December 2021

Page 3

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

THE VINE CHURCH CRANBROOK

I report to the trustees on my examination of the accounts of The Vine Church Cranbrook ('the charity') for the year ended 31 March 2021 on pages 5 to 8 following.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in accordance with section 130 of the 2011 Act; or

  2. the accounts do not accord with the accounting records.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Mary Evans

Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

Date: 20 December 2021

Page 4

THE VINE CHURCH CRANBROOK

RECEIPTS AND PAYMENTS ACCOUNT

YEAR ENDED 31 MARCH 2021

Notes
Income receipts
Donations, legacies and grants
Gift aid receipts
Income from charitable activities
Interest
Total receipts
Payments
2
3
Total payments
Transfers between funds
Net movement in funds
Cash funds as at last year end
Cash funds at this year end
A
Net
of
receipts
/
(payments)
before
transfers
Grants
paid
in
relation
to
charitable
activities undertaken by others
Payments
in
relation
to
charitable
activities undertaken directly
General
Designated
Funds
Funds
£
£
36,429
-
8,154
-
-
-
4
-
44,587
-
26,714
-
4,044
3,956
30,759
3,956
13,828
(3,956)
(3,956)
3,956
9,873
-
20,687
-
30,559
-
Unrestricted Funds
Restricted
Funds
£
-
393
-
-
393
393
-
393
-
-
-
-
-
2021
£
36,429
8,546
-
4
44,980
27,107
8,000
35,107
9,873
-
9,873
20,686
30,559
2020
£
36,855
8,625
190
11
45,681
31,911
9,950
41,861
3,820
-
3,820
16,866
20,686

The notes on pages 7-8 form part of these accounts.

Page 5

THE VINE CHURCH CRANBROOK

STATEMENT OF ASSETS AND LIABILITIES

YEAR ENDED 31 MARCH 2021

A Cash funds
Cash at bank
B
Other monetary assets
Gift aid due to charity
C
Liabilities
Payroll taxes
Unbilled fee for Independent Examination
General
Designated
funds
funds
£
£
Unrestricted Funds
General
Designated
funds
funds
£
£
Unrestricted Funds
Restricted
funds
£
2021
£
2020
£
General
funds
£
30,559 - - 30,559 20,686
30,559 - - 30,559 20,686
7,143 - - 7,143 8,546
7,143 - - 7,143 8,546
207
918
-
-
-
-
207
918
298
900
1,125 - - 1,125 1,198

In the addition to the above, the church has committed to missions giving of £150 per month for Brazil Kids Kare and £500 per month to missionaries in South Africa until such times as we agree to cease support. The missionaries in South Africa are the parents of a trustee.

D Assets retained for charity's own use

Fund to
which asset
belongs
Equipment (Music, PA, IT)
General
Current
value
£
5,024
5,024

The trustees have used insurance values as an estimate for current values.

The accounts were approved by the trustees and signed on their behalf by:

Christopher Goodchild

Date: 2 December 2021

The notes on pages 7-8 form part of these accounts.

Page 6

THE VINE CHURCH CRANBROOK

NOTES TO THE ACCOUNTS

YEAR ENDED 31 MARCH 2021

1 Accounting policies

The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.

General
Designated
funds
funds
£
£
2
Payments in relation to charitable activities undertaken directly
Employment costs (Note 4)
21,629
-
Rent of premises
76
-
Insurance
247
-
Training & resources
-
-
Speakers' expenses
339
-
Other expenses
807
-
Marketing costs
1,135
-
Subscriptions
1,282
-
Independent Examination fee
900
-
Church activities including Sunday School
300
26,714
-
Unrestricted Funds
General
Designated
funds
funds
£
£
2
Payments in relation to charitable activities undertaken directly
Employment costs (Note 4)
21,629
-
Rent of premises
76
-
Insurance
247
-
Training & resources
-
-
Speakers' expenses
339
-
Other expenses
807
-
Marketing costs
1,135
-
Subscriptions
1,282
-
Independent Examination fee
900
-
Church activities including Sunday School
300
26,714
-
Unrestricted Funds
General
Designated
funds
funds
£
£
2
Payments in relation to charitable activities undertaken directly
Employment costs (Note 4)
21,629
-
Rent of premises
76
-
Insurance
247
-
Training & resources
-
-
Speakers' expenses
339
-
Other expenses
807
-
Marketing costs
1,135
-
Subscriptions
1,282
-
Independent Examination fee
900
-
Church activities including Sunday School
300
26,714
-
Unrestricted Funds
Restricted
Funds
£
Total
2021
£
Total
2020
£
-
-
-
-
-
-
-
-
-
-
-
-
-
393
-
-
-
-
-
21,629
76
247
-
732
807
1,135
1,282
900
300
21,212
2,671
242
434
2,480
939
960
1,298
840
836
26,714 - 393 27,107 31,911
3
Grants paid in relation to charitable activities undertaken by others
Local mission
200
-
Overseas mission
3,844
3,956
4,044
3,956
3
Grants paid in relation to charitable activities undertaken by others
Local mission
200
-
Overseas mission
3,844
3,956
4,044
3,956
3
Grants paid in relation to charitable activities undertaken by others
Local mission
200
-
Overseas mission
3,844
3,956
4,044
3,956
-
-
200
7,800
300
9,650
4,044 3,956 - 8,000 9,950

Page 7

THE VINE CHURCH CRANBROOK

NOTES TO THE ACCOUNTS

YEAR ENDED 31 MARCH 2021

4 Transactions with related parties

Mr Christopher Goodchild (a trustee) received remuneration of £5,529 (2020: £5,327) paid in his capacity as church administrator and not as a trustee.

Mr David Goodchild (brother of a trustee) received remuneration of £15,724 (2020: £15,561) paid in his capacity as a pastor-lead elder of the church.

Mr & Mrs P Goodchild (parents of a trustee) received support of £6,000 (2020: £6,000) in their capacity as Missionaries working at Emmanuel Press in South Africa.

The above payments are permitted by the Trust Deed. No other amounts have been paid to any trustee or to any person connected to them other than reimbursement of expenditure incurred on behalf of the church.

5 Movement on funds

ement on funds
Opening
Balance
£
Restricted funds
Special offerings
-
Total Restricted
-
Unrestricted Funds
Designated funds
Missionary fund - 'Tithe of Tithe'
-
-
General Funds
20,686
Total unrestricted
20,686
Total Funds
20,686
Opening
Balance
£
-
Receipts
£
393
Payments
£
(393)
Transfers
£
-
Closing
Balance
£
-
- 393 (393) - -
- - (3,956) 3,956 -
- - (3,956) 3,956
-
20,686 44,587 (30,759) (3,956) 30,559
20,686 44,587 (34,714) - 30,559
44,980
(35,107) - 30,559

The negative balance held on the restricted fund 'Special offerings' relates to the gift aid received after the year-end.

6 Agency Funds

During the year £1,221 was received and dispersed as thank you gifts to two church members, including a trustee, for their involvement in moving services online during the pandemic. The funds passed through the church's bank account to ease the administrative task. At no time did the funds belong to the church, and therefore the transactions are not included in the receipts and payments account.

Page 8