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2022-03-31-accounts

The Vine Church Cranbrook

Report and Accounts Year ended 31 March 2022

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

THE VINE CHURCH CRANBROOK

YEAR ENDED 31 MARCH 2022

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 (until 15 Sept 2022)
Mr Christopher Goodchild
Mr Michael Hoare
Mr Peter Wain
Mr Marcus Cameron (from 15 Sept 2022)
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 2022

Trustees' Report

The trustees are pleased to present the report and accounts for the year ended 31 March 2022.

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 – At the outset of the national lockdown in 2020 we had to suspend our weekly Sunday meeting in the Primary School and moved to meeting on-line. As we came into 2021 meeting indoors was still not possible, so as soon as practicable we took our meetings outdoors, rather than relying on on-line gathering. This proved to be a very popular move, in spite of the often rather chilly and occasionally slightly wet weather, not least due to the mental health benefits of “actually seeing real people” and the encouragement of practicing elements of the Christian walk in community, albeit in a “socially-distanced” manner.

Over the course of the year, as life has returned to “normal”, we have held a variety of small midweek meetings during the week; some have remained on-line, others are in-person. That being said, in the return to “normal” we have taken the opportunity to review much of what we do, stripping back some of the unnecessary and making changes to style and structure that have enabled us to further build our community in their faith. One such example is our Sunday morning “Cafe Church”, meeting round tables to dig into the Bible together before we respond in sung worship. Similarly, “Church in the round” takes the emphasis off the front and encourages people to both contribute and be aware of the community they are part of and with whom they worship.

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 which, under the leadership of Reinhard and Debi, is building orphanages and day schools in Brazil, sharing the love of God in

Page 2

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.

Peter and Kay returned home from Emmanuel Press over the summer and we appreciated their input into the life of the church for the weeks they were with us.

The Wider Church – Although there have been few joint meeting opportunities between the churches, 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. Looking slightly further afield, our new Ascend worship event has drawn together like-minded church leaders and others from a number of churches across the region.

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 from £44,979 to £41,135 and payments increased from £35,107 to £37,402; resulting in a surplus for the year of £3,733 compared with £9,873 in the previous year. Funds have increased correspondingly to £34,292 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 £7,000. At the year end, this was being met with unrestricted cash at bank of approximately £34,300.

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 on 1 December 2022 by:

Christopher Goodchild

Christopher Goodchild

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 2022 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

  1. 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

Mary Evans

Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

Date: 16 December 2022

Page 4

THE VINE CHURCH CRANBROOK

RECEIPTS AND PAYMENTS ACCOUNT

YEAR ENDED 31 MARCH 2022

Notes
Income receipts
Donations
Gift aid receipts
Other income
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
£
£
33,478
-
6,750
-
15
-
40,243
-
27,710
-
4,968
3,832
32,678
3,832
7,565
(3,832)
(3,832)
3,832
3,733
-
30,559
-
34,292
-
Unrestricted Funds
Restricted
Funds
£
500
393
-
893
393
500
893
-
-
-
-
-
2022
£
33,978
7,143
15
41,135
28,102
9,300
37,402
3,733
-
3,733
30,559
34,292
2021
£
36,429
8,546
4
44,979
27,107
8,000
35,107
9,873
-
9,873
20,686
30,559

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 2022

A Cash funds
Cash at bank
B
Other monetary assets
Gift aid due to charity
C
Liabilities
Payroll taxes
Unbilled fee for Independent Examination
Rent due
General
Designated
funds
funds
£
£
Unrestricted Funds
General
Designated
funds
funds
£
£
Unrestricted Funds
Restricted
funds
£
2022
£
2021
£
General
funds
£
34,292 - - 34,292
30,559
34,292 - - 34,292 30,559
6,538 - - 6,538 7,143
6,538 - - 6,538 7,143
281
930
100
-
-
-
-
-
-
281
930
100
207
918
-
1,311 - - 1,311 1,125

D Assets retained for charity's own use

Fund to
which asset
belongs
Equipment (Music, PA, IT)
General
Current
value
£
5,753
5,753

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 -------------------------------------------Christopher Goodchild

Date: 1 December 2022

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 2022

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)
21,897
-
Rent of premises
1,076
-
Insurance
277
-
Training & resources
277
-
Speakers' expenses
538
-
Other expenses
422
-
Marketing costs
535
-
Subscriptions
1,210
-
Independent Examination fee
918
-
Church activities including Sunday School
560
27,710
-
3
Grants paid in relation to charitable activities undertaken by others
Local mission
-
-
Overseas mission
4,968
3,832
4,968
3,832
Unrestricted Funds
General
Designated
funds
funds
£
£
2
Payments in relation to charitable activities undertaken directly
Employment costs (Note 4)
21,897
-
Rent of premises
1,076
-
Insurance
277
-
Training & resources
277
-
Speakers' expenses
538
-
Other expenses
422
-
Marketing costs
535
-
Subscriptions
1,210
-
Independent Examination fee
918
-
Church activities including Sunday School
560
27,710
-
3
Grants paid in relation to charitable activities undertaken by others
Local mission
-
-
Overseas mission
4,968
3,832
4,968
3,832
Unrestricted Funds
General
Designated
funds
funds
£
£
2
Payments in relation to charitable activities undertaken directly
Employment costs (Note 4)
21,897
-
Rent of premises
1,076
-
Insurance
277
-
Training & resources
277
-
Speakers' expenses
538
-
Other expenses
422
-
Marketing costs
535
-
Subscriptions
1,210
-
Independent Examination fee
918
-
Church activities including Sunday School
560
27,710
-
3
Grants paid in relation to charitable activities undertaken by others
Local mission
-
-
Overseas mission
4,968
3,832
4,968
3,832
Unrestricted Funds
Restricted
Funds
£
Total
2022
£
Total
2021
£
-
-
-
-
-
-
-
-
-
-
-
-
-
393
-
-
-
-
-
21,897
1,076
277
277
930
422
535
1,210
918
560
21,629
76
247
-
732
807
1,135
1,282
900
300
27,710 - 393 28,102 27,107
-
500
-
9,300
200
7,800
4,968 3,832 500 9,300 8,000

Page 7

THE VINE CHURCH CRANBROOK

NOTES TO THE ACCOUNTS

YEAR ENDED 31 MARCH 2022

4 Transactions with related parties

Mr Christopher Goodchild (a trustee) received remuneration of £5,640 (2021: £5,529) paid in his capacity as church administrator and not as a trustee.

Mr David Goodchild (brother of a trustee) received remuneration of £16,038 (2021: £15,724) 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 (2021: £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
30,559
Total unrestricted
30,559
Total Funds
30,559
Opening
Balance
£
-
Receipts
£
893
Payments
£
(893)
Transfers
£
-
Closing
Balance
£
-
- 1,393 (893) - -
- - (3,832) 3,832 -
- - (3,832) 3,832
-
30,559 39,743 (32,678) (3,832) 33,792
30,559 39,743 (36,510) - 33,792
41,135
(37,402) - 34,292

Page 8