## The Vine Church Cranbrook Report and Accounts Year ended 31 March 2023 1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk ## **THE VINE CHURCH CRANBROOK** ## **YEAR ENDED 31 MARCH 2023** ## **LEGAL & ADMINISTRATIVE DETAILS** 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 (until 16 March 2023) Mr Marcus Cameron (from 15 Sept 2022) BANKERS HSBC Bank plc, Ashford, Kent Kingdom Bank, Nottingham INDEPENDENT EXAMINER Archie McDowall BA CA 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 2023 ## **Trustees' Report** The trustees are pleased to present the report and accounts for the year ended 31 March 2023. ## **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** Reflecting on another 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. 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** – During the previous year we introduced a number of changes to our weekly Sunday meetings, including “Bible Study Cafe”, meeting round tables to dig into the Bible in small groups before respond corporately in sung worship, and “Church in the round”, taking the emphasis off the front and encouraging people to both contribute and be aware of the community they are part of and with whom they worship. This past year we have continued with these formats as we have found them beneficial for helping develop people’s engagement with and understanding of Scripture. Over the course of the year we held a variety of smaller mid-week meetings, including some on-line where that was most appropriate. It has been a delight to welcome the visitors to our Sunday meetings from time to time; it is both gratifying and humbling to receive their sincere and enthusiastic appreciation of their time with us. **Missionary Focus** – We have continued to support Peter and Kay, working out of Emmanuel Press in South Africa, distributing free Christian discipleship and Bible training courses across Africa. Similarly, we have maintained our support of Brazilian Kids Kare, overseen by Reinhard and Debi, building orphanages and day schools in 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 appreciate his challenge and encouragement in evangelism each time he visits us. We were again pleased to welcome Peter and Kay home from South Africa; it was great to have them actively involved in the church community for the few weeks they were back in the UK. Page 2 Martin was able to spend some days with us in Cranbrook and, although they were unable to meet with the gathered church, Reinhard and Debi visited for a day to meet with and encourage some of the leadership team. **The Wider Church** – This year we have built upon the relationships with churches in the locality. Most notable has been the initiation of a jointly run youth group, together with the Congregational Church. 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. In a similar vein, David has continued to build good relationships with leaders from other Assemblies of God churches across Kent, encouraging and inspiring them as they fulfil their calling in their locality. We anticipate these good relationships continuing over the coming year. We conclude with thanks to God for the faithful giving and the enthusiasm of our church community; together we have continued the good work and witness over another year. ## **Financial Review** Receipts for the year reduced from £41,136 to £37,372 and payments increased from £37,402 to £41,899; resulting in a deficit for the year of £4,527 compared with a surplus of £3,734 in the previous year. Funds have decreased correspondingly to £29,765 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 £7,600. At the year end, this was being met with unrestricted cash at bank of approximately £29,700. ## **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** Christopher Goodchild Date: 5 November 2023 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 2023 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. ## **Archie McDowall** Archie McDowall BA CA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB Date: 13 November 2023 Page 4 ## **THE VINE CHURCH CRANBROOK** ## **RECEIPTS AND PAYMENTS ACCOUNT** ## **YEAR ENDED 31 MARCH 2023** |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
£
£
30,821
-
6,538
-
13
-
37,372
-
30,649
-
7,549
3,701
38,199
3,701
(826)
(3,701)
(3,701)
3,701
(4,527)
0
34,292
0
29,765
0
Unrestricted Funds|Restricted
Funds
£
-
-
-
-
-
-
-
0
0
0
0
0|2023
£
30,821
6,538
13
37,372
30,649
11,250
41,899
(4,527)
0
(4,527)
34,292
29,765|2022
£| |---|---|---|---|---| |||||33,978
7,143
15| |||||41,136| |||||28,102
9,300| |||||37,402| |||||3,734
0| |||||3,734
30,559| |||||34,293| 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 2023** |**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
£|2023
£|2022
£| |---|---|---|---|---|---|---| |||General
funds
£||||| |||29,765|-|-|29,765|34,293| |||**29,765**|**-**|**-**|**29,765**|**34,293**| |||5,683|-|-|5,683|6,538| |||**5,683**|**-**|**-**|**5,683**|**6,538**| |||487
930
100|-
-
-|-
-
-|487
930
100|281
930
100| |||**1,517**|**-**|**-**|**1,517**|**1,311**| ## **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: 5 November 2023 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 2023** ## **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)
22,431
-
Rent of premises
2,193
-
Insurance
277
-
Training & resources
270
-
Speakers' expenses
400
-
Other expenses
540
-
Marketing costs
175
-
Subscriptions
1,210
-
Independent Examination fee
930
-
Church activities including Sunday School
2,223
30,649
-
**3**
**Grants paid in relation to charitable activities undertaken by others**
Local mission
-
-
Overseas mission
7,549
3,701
7,549
3,701
Unrestricted Funds|General
Designated
funds
funds
£
£
**2**
**Payments in relation to charitable activities undertaken directly**
Employment costs (Note 4)
22,431
-
Rent of premises
2,193
-
Insurance
277
-
Training & resources
270
-
Speakers' expenses
400
-
Other expenses
540
-
Marketing costs
175
-
Subscriptions
1,210
-
Independent Examination fee
930
-
Church activities including Sunday School
2,223
30,649
-
**3**
**Grants paid in relation to charitable activities undertaken by others**
Local mission
-
-
Overseas mission
7,549
3,701
7,549
3,701
Unrestricted Funds|General
Designated
funds
funds
£
£
**2**
**Payments in relation to charitable activities undertaken directly**
Employment costs (Note 4)
22,431
-
Rent of premises
2,193
-
Insurance
277
-
Training & resources
270
-
Speakers' expenses
400
-
Other expenses
540
-
Marketing costs
175
-
Subscriptions
1,210
-
Independent Examination fee
930
-
Church activities including Sunday School
2,223
30,649
-
**3**
**Grants paid in relation to charitable activities undertaken by others**
Local mission
-
-
Overseas mission
7,549
3,701
7,549
3,701
Unrestricted Funds|Restricted
Funds
£|Total
2023
£|Total
2022
£| |---|---|---|---|---|---| |||-
-
-
-
-
-
-
-
-|-
-
-
-
-
-
-
-
-
-|22,431
2,193
277
270
400
540
175
1,210
930
2,223|21,897
1,076
277
277
930
422
535
1,210
918
560| ||30,649|-|-|30,649|28,102| ||||-
-|-
11,250|-
9,300| ||7,549|3,701|-|11,250|9,300| Page 7 ## **THE VINE CHURCH CRANBROOK** ## **NOTES TO THE ACCOUNTS** ## **YEAR ENDED 31 MARCH 2023** ## **4 Transactions with related parties** Mr Christopher Goodchild (a trustee) received remuneration of £5,809 (2022: £5,640) paid in his capacity as church administrator and not as a trustee. Mr David Goodchild (brother of a trustee) received remuneration of £16,519 (2022: £16,038) 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 (2022: £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** |Opening
Balance
£
**Restricted funds**
Special offerings
-
**Total Restricted**
-
**Unrestricted Funds**
**_Designated funds_**
Missionary fund - 'Tithe of Tithe'
-
-
**_General Funds_**
34,292
**Total unrestricted**
34,292
**Total Funds**
34,292|Opening
Balance
£
-|Receipts
£
-|Payments
£
-|Transfers
£
-|Closing
Balance
£
-| |---|---|---|---|---|---| ||-|-|-|-|-| ||-|-|(3,701)|3,701|-| ||-|-|(3,701)|3,701|-| ||34,292|37,372|(38,199)|(3,701)|29,765| ||34,292|37,372
|(41,899)|-|29,765| ||||||| |||37,372
|(41,899)|-|29,765| Page 8