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2025-10-31-accounts

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST OCTOBER 2025

BOGNOR VINEYARD

CHARITY REGISTRATION NO: 1084904 COMPANY REGISTRATION No: 04093580

Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG

BOGNOR VINEYARD

(A COMPANY LIMITED BY GUARANTEE)

CONTENTS

Page 3 Legal & Administrative Information Pages 4 to 9 Report of the Trustees Page 10 Independent Examiners Report on the Accounts Page 11 Statement of Financial Activities Page 12 Balance Sheet Pages 13 to 19 Notes to the Financial Statements

2

BOGNOR VINEYARD

(A COMPANY LIMITED BY GUARANTEE)

LEGAL AND ADMINISTRATIVE INFORMATION

CHARITY NUMBER 1084904 COMPANY REGISTRATION NUMBER 04093580 START OF FINANCIAL YEAR 1st November 2024 END OF FINANCIAL YEAR 31st October 2025 TRUSTEES SERVING DURING AND AFTER THE G Sartin (Chair) YEAR ENDED 31ST OCTOBER 2025 H Sherwood (Appointed 22.01.2026) H Cross (Appointed 02.10.2025) L Earle A Hamilton L Van Driel J Cotes (Resigned 02.2025) K Finniear (Resigned 02.02.2026)

GOVERNING DOCUMENT MEMORANDUM AND ARTICLES OF ASSOCIATION INCORPORATED 20TH OCTOBER 2000

OBJECTS (A) TO ADVANCE THE CHRISTIAN FAITH IN ACCORDANCE WITH THE STATEMENT OF BELIEFS APPEARING IN THE SCHEDULE HERETO IN BOGNOR REGIS AND IN SUCH OTHER PARTS OF THE UNITED KINGDOM OR THE WORLD AS THE TRUSTEES MAY FROM TIME TO TIME THINK FIT AND SUCH OTHER PURPOSES WHICH ARE EXCLUSIVELY CHARITABLE ACCORDING TO THE LAW OF ENGLAND AND WALES AND ARE CONNECTED WITH THE CHARITABLE WORK OF BOGNOR VINEYARD; (B) TO RELIEVE PERSONS WHO ARE IN CONDITIONS OF NEED OR HARDSHIP OR WHO ARE AGED OR SICK AND TO RELIEVE THE DISTRESS CAUSED THEREBY IN THE SAID BOGNOR REGIS AND IN SUCH OTHER PARTS OF THE UNITED KINGDOM OR THE WORLD AS THE TRUSTEES MAY FROM TIME TO THINK FIT; (C) TO ADVANCE EDUCATION IN ACCORDANCE WITH THE CHRISTIAN PRINCIPLES IN THE SAID BOGNOR REGIS AND IN SUCH OTHER PARTS OF THE UNITED KINGDOM OR THE WORLD AS THE TRUSTEES MAY FROM TIME TO THINK FIT.

REGISTERED ADDRESS

5a Waterloo Square Bognor Regis PO21 1TE

PRIMARY BANKERS Barclays Bank PLC Arun Leisure Centre Felpham Way Bognor Regis PO22 8ED

INDEPENDENT EXAMINER Lomax Pavey MAAT Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG

3

BOGNOR VINEYARD

(A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST OCTOBER 2025

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 October 2025.

Objectives and activities

Purposes and aims

The primary aims and purposes of Bognor Vineyard Church as contained in our Memorandum & Articles of association are to:

Bognor Vineyard is committed to seeing people transformed by the love of God, becoming fully devoted followers of Jesus who are grounded in his truth and empowered by his Spirit for the sake of His kingdom.

This is primarily achieved through:

Main Objectives

Our main objectives continue to be the pastoral and spiritual care of those who attend Bognor Vineyard Church and its activities in line with our Christian Faith. When planning our activities for the year, the trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Structure, governance and management

Nature of governing document

Bognor Vineyard is a charitable company, limited by guarantee, as defined by the Companies Act 2006 and was set up by a Memorandum of Association on 20/10/2000. The Charity is constituted under a Memorandum of Association dated 20/10/2000 and is a registered charity number 1084904.

Recruitment and appointment of new trustees

Trustees are appointed in accordance with the Memorandum and Articles of Association. The existing trustees are responsible for the recruitment of new trustees.

In selecting new trustees, we seek to identify people who have an understanding of the events and functions organised by the charity, are willing to volunteer to help in our broader community work and are committed to the purposes as set out in the objects contained in the company’s memorandum of association. Potential trustees are invited to attend trustees’ meetings as observers and are given more details of the charity’s aims in their activities and, if all agree, they are then proposed as new trustees at the subsequent trustees’ meeting in accordance with the Memorandum and Articles of Association. This process allows due consideration of the person’s eligibility, personal competence, specialist knowledge and skills.

We welcomed Henry Cross, Senior Pastor in September 2025.

4

BOGNOR VINEYARD (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST OCTOBER 2025

Induction and training of trustees

Following appointment, new trustees are introduced to their new role and given copies of the trust deed and a guide to the policies and procedures adopted by our charity. A number of publications from the Charity Commission are also provided including the guidance on charities and public benefit and on the advancement of religion for the public benefit . This ensures that new trustees are aware of the scope of their responsibilities under the Charities Act.

We had one new trustees appointed this year.

Organisational Structure and Decision Making

The management of the charity and its governance is the responsibility of the trustees. The directors are trustees for the purposes of the Charity Commission. Bognor Vineyard is part of the national network of Vineyard Churches UK & Ireland (VCUKI) who provide oversight, training and support for Trustees and Senior Leadership. As a requirement of VCUKI, the Senior Pastor sits on the Board of Trustees. Our new Senior Pastor joined in September 2025 and is on the Board of Trustees.

The Church normally functions with a leadership team who share Spiritual oversight with the Senior Pastors of our various ministries and activities. Day to day decisions on expenditure and activities are decided by the staff in charge of different areas of the church in line with our financial policies. However, as the Church is trying to recruit a Senior Pastor, there is an Interim Leadership Team who are working closely with the Trustees to keep the church running. They were chosen and appointed by the Trustees and the Area Pastors in February 2024. Following this time of recruitment a new Senior Pastor, Henry Cross was appointed and started in post in September 2025. The Trustees and Interim Leadership Team give their time freely and receive no remuneration or other financial benefits for their role.

It is a requirement under the memorandum & Articles of Association that the trustees meet together as a body at least 3 times a year. The Trustees meet every 2 months, and they meet with the Interim Leadership Team every other month.

Arrangements for setting Key management remuneration

The Trustees consider the Senior Pastor of the church as their key management personnel. The Senior Pastor`s pay is reviewed annually and normally increased in line with the Consumer Prices Index (CPI). Periodically their pay is also reviewed to be in line with similar positions in our national church network.

Payments to Trustees and their Relatives

Mike Sartin – Husband of Gaby Sartin – Paid total of £1,945 between 02.11.2024 and 31.10.2025 for decorating and caretaking.

Jan Van Driel – Husband of Lisa Van Driel – Paid total of £3,997 between 02.11.2024 and 31.10.2025 for decorating and maintenance.

Oliver Finniear – Son of Kevin Finniear – Paid total of £2,468 between 02.11.2024 and 31.10.2025 for bookeeping and general services.

Henry Cross – Trustee – Paid total of £5,814 between 02.11.2024 and 31.10.2025 in respect of his employment as Senior Pastor.

Volunteers

Bognor Vineyard continues to rely heavily on a 'volunteer workforce' to run our various church and community activities. The value of these volunteers is impossible to quantify and is impossible to reflect in these accounts and we are eternally grateful to each and every one of them.

5

BOGNOR VINEYARD

(A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31ST OCTOBER 2025

Risk management

The Trustees have a risk management strategy which comprises a review of the key working policies and financial stability of the charity on a rolling basis during the year. This process identifies any areas of risk and uncertainty on an on-going basis, and allows the Trustees to consider changes in policies, systems, and procedures to mitigate these risks.

This rolling review considers policies in the following areas:

Financial Staff and Volunteers Health & IT and data Child and vulnerable adult protection Insurance Property maintenance and utilities

The trustees are satisfied that systems are in place, or arrangements are in hand, to manage the risks that have been identified. In particular, insurance cover is in place and the finances of the church are kept under regular review. Appropriate Disclosure and Barring Service (DBS) checks supported by regularly reviewed policies including safer recruitment and training , are made for all those who work with children or other vulnerable groups within the church and our charitable activities, including Youth of Bognor (YOB).

In a church charity mainly dependent on regular donations from its members, the trustees are always mindful of the potential financial risk in a reduction of donations. We attempt to mitigate this risk by the creation of monthly management accounts to ensure that a surplus and liquidity are maintained where possible, and through regular communication with members.

ACHIEVEMENTS AND PERFORMANCE REPORT

Review of activities

Attendance continues to be around 50-60 adults and children on a Sunday morning with midweek groups such as ‘Sundaes on Tuesdays’ (a youth group for 11-18 year olds) attracting 8 regular attendees; several midweek kinship groups for around 40 people; and a coffee morning at the Waterloo Square office. These midweek activities attract a significant number of attendees who do not regularly attend on a Sunday morning. Guest services such as Christmas, Valentine’s Day and Easter Day normally attract much higher numbers with around 125 attending the Christmas Carol Service. The biggest challenges continue to be the pressures on our resources, both financial and human. A decrease in staff hours alongside a significant rise in building renovation costs, has made meeting all of our objectives a challenge. We have nevertheless succeeded in renovating the church offices and small meeting room and the two attached flats, which are now being rented thus providing an additional source of income for the church.

However, we have also continued to see God’s faithfulness and provision and although our numbers are still low, we are seeing signs of growth and continue to be a group of people who love God and endeavour to demonstrate Jesus to those around us through the power and grace of the Holy Spirit.

Youth of Bognor (YOB) Camp

YOB is a cross-church holiday venture that welcomes all children and young people from across Bognor Regis and surrounding areas. YOB is run by a core team with oversight from Bognor Vineyard. They hold their own bank accounts and all expenses are covered by themselves through fundraising, tickets and donations. In July 2024, due to the lack of funding, they made the Fundraiser redundant and the Director stopped taking a salary. The Director has taken on the fundraising duties and they have received approximately £9,380 in grants so far since September 2024. The Camp is held in the Isle of Wight at Urban Saints Westbrook Centre. Approximately 47 YOBs (8-12), 2 Pre-YOBs (under 5), 5 Young Leaders (14-17) and 24 Adult Leaders (18+).

They are anticipating another year of lack of funding due to the cost-of-living crisis. They have reduced their out-going spending as much as possible, as stated above, and will edit some of their camp activities to reduce cost. They are attempting to reach out and convince the wider churches in Bognor to support them financially and they are also exploring other avenues of community fundraising. They have a fundraiser’s plan of action in place and are exploring a cheaper venue moving forward.

6

BOGNOR VINEYARD

(A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31ST OCTOBER 2025

Worship and prayer

Bognor Vineyard continues to be keen to offer a range of services during the week and over the course of the year, that the community find both beneficial and spiritually fulfilling. For example, we offer Sunday morning worship, prayer meetings & walks, mid-week Small Groups, youth and children’s groups.

Small Groups continue to be a crucial part of church life and are well attended with a large percentage of our church family meeting regularly during the week. We have recently had to increase the number we run. Small group leaders are voluntary and have regular training and opportunity to seek support, so they in turn are able to offer practical as well as spiritual support to those in their groups. Small groups are overseen by the Interim Leadership Team.

We continue to meet on Sunday mornings at Felpham Community College. We are again seeing more steady numbers on Sunday mornings with approximately 50 regular adults. Whilst the income from donations from our committed members of the church continues to be slightly lower than in previous years, we are expectant that this will start to increase again as numbers continue to rise.

Ministries

Our Ministry staff and volunteers have remained fairly consistent since all the changes from last year. However as we are beginning to see growth in attendance in our church and its activities, we remain dedicated to finding longer term solutions to support those involved.

Youth, children and students - There have been a lot of changes to our staff and volunteers with youth and kids. Having youth & children regularly attending Bognor Vineyard remains one of our highest priorities and we continually seek ways to increase volunteer participation in these ministries. A group of volunteers runs activities for children aged 4 years and upwards including the youth on a Sunday morning. The children and young people stay in the service for the worship and then go out to do their groups where there is craft and activities on offer, this happens on 3 Sundays of the month. On the fourth Sunday all the children and young people stay in the service where there are activities for them to do at the back of the hall. We have one volunteer who takes a lead of running a youth group on a Tuesday evenings and she is supported by a team of volunteers which is averaging 8 young people weekly.

Pastoral Care - We continue to hold to the saying that 'faith without works is dead' and as such ensure that there is a practical outworking of what we believe the Bible teaches in helping those in need in our local and wider community, as demonstrated below. Bognor Vineyard Church sees its mission in the local community continue in supporting its more vulnerable members and will continue to build on this.

Agencies we support or participate with

Christians Against Poverty (CAP) - In December 2022, CAP restarted in one of the local churches. Bognor Vineyard along with several other churches in Bognor agreed to financially support CAP with a monthly donation of £311.33.

Arun Angels – Arun Angels in Bognor and Littlehampton came under the umbrella of Bognor Vineyard in May 2024. They continue to have volunteers that support and care for people as they leave pubs in Bognor Regis and Littlehampton on a Saturday night. Arun Angels works closely with Bognor Police to help reduce levels of confrontation and provide protection for vulnerable people. No financial assistance was made by Bognor Vineyard this year but they are now a project under Bognor Vineyard and our church office continues to be used as a base. Since coming under the umbrella of Bognor Vineyard the Littlehampton volunteers have all stepped down so those still continuing as Arun Angels only have a presence in Bognor.

Bognor Churches Together - Last year saw the recently re-established Bognor Churches Together grow in membership and participation. Several meetings have taken place and members of Bognor Vineyard play an active part. No financial support was given by Bognor Vineyard.

7

BOGNOR VINEYARD (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31ST OCTOBER 2025

Registered Premises

Our registered premises at 5a Waterloo Square in central Bognor Regis includes two flats and a café. Significant building work and refurbishment was undertaken in order to rent out the two flats and both flats currently have tenants. The café continues to operate and are a year into their 3-year contract. Work continues on the rest of the building and it is now being used increasingly for church events.

The back of the downstairs area holds our office, and the front is used by coffee mornings and lunches. It also acts as storage for a lot of our church equipment as we do not have a permanent meeting space. Our aim is to be able to use the space to increase mission work or rent out the space as needed.

Mission and Outreach

As trustees we are considering which missions we can help financially in the coming year. The Trustees are awaiting the new Senior Pastor before committing to new mission work. The church has supported local families following requests for support from a local school; continues to support families in need by offering funded or partially funded place on YOB Camp; and has enabled the congregation to support a link school in Rwanda.

Plans for future reports

Decisions around recruitment and how we continue to fulfil our Objects continue to be mainly dependent on financial costs and appropriate candidates for the Senior Pastor. The Trustees will then consider appointing an administrator, Children/Youth Pastors, and other staff roles as appropriate and needed.

Financial review

The trustees continue to be mindful of the economic situation and note the potential difficulties ahead, with likely increased cost pressures and demand on our services within the community. Despite this, the charity ended the year in a satisfactory financial position and is well placed to develop its future activities.

Total income for the year was £153,894 (2024 – £153,549) and expenditure £88,994 (2024 – £155,201).

Fund balances at the year-end are £515,354, made up of £488,330 unrestricted funds and £27,024 restricted funds (mainly Youth of Bognor). The net growth in funds was £64,900 (2024 – a decrease of £1,652, being a decrease of £3,730 in unrestricted and an increase of £2,078 in restricted).

Investments

We have the church's office premises at 5a Waterloo Square in central Bognor Regis, along with the Café next door and the 2 flats above. We have also operated a policy of keeping available funds within interest-bearing deposit accounts having regard to liquidity requirements.

Reserves policy

'Free reserves' are those reserves free of any restriction that are available to meet the normal expenditure of the Church excluding that necessary to run the restricted activities. They provide a buffer of liquid funds to cover temporary shortfalls caused by an unforeseen decline in income or an unexpected increase in costs. Should any of these circumstances arise, these funds are intended to ensure that the charity can meet its contractual obligations to staff, premises and statutory bodies and its moral obligations to its donors.

The Trustees seek to maintain a level of free reserves of 3 months’ unrestricted expenditure.

Free reserves are calculated by deducting the value of our freehold property, less any mortgage secured on it, from the unrestricted fund balance. As at 31 October 2025 free reserves were £92,330, equal to approximately 11 months of unrestricted expenditure (as at 31 October 2024 the equivalent figure was approximately 3 months). The increase reflects the surplus generated in the year, and the trustees will keep the appropriate level of reserves under review.

We finished this year with yet further reductions to our salary costs and full time equivalent hours (FTE 2.23). We finished the year employing a total of 3 staff, 2 of whom are on zero hour contracts (requested by the staff themselves).

Being mindful of our reserves policy, we are exploring how we can fill some of these vacant roles in the next financial year.

8

BOGNOR VINEYARD

(A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31ST OCTOBER 2025

Reserves Policy (continued)

Expenses of our pastoral care support in terms of flowers, small gifts, lunches and drinks remained similar to the previous year. We have felt this has been a crucial expense at a time where people’s wellbeing and good mental health is at risk.

The majority of our church members give regularly and straight to our bank account. The Trustees continue to be informed regularly regarding the financial position and have continuous secure access to the financial spreadsheet and information, updated monthly by the operations manager.

Restricted reserves are kept to a minimum to ensure that funds are attributed in a timely way in accordance with the applicable restrictions. This applies to donations from individuals, fundraising, grants and legacies. These restricted reserves are reviewed each financial year.

The charity does not currently hold 'designated funds'.

Going concern

After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Bognor Vineyard for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity’s transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are also responsible for the contents of the Report of the Trustees and the responsibility of the independent examiner in relation to the trustees’ report is limited to examining the report and ensuring that, on the face of the report, there are no inconsistencies with the figures disclosed in the financial statements.

Small companies provision statement

This report has been prepared in accordance with the small companies regime under the Companies Act 2006. The annual report was approved by the trustees of the charity on 29th July 2026 and signed on its behalf by:

…………………………………………. ………………………………………….

Gaby Sartin

Henry Cross

Chair of Trustees

Senior Pastor/Trustee

9

BOGNOR VINEYARD

(A COMPANY LIMITED BY GUARANTEE)

INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS

I report to the trustees/members of Bognor Vineyard on my examination of the accounts of the Company for the year ended 31st October 2025.

RESPONSIBILITIES AND BASIS OF REPORT

As the charity’s trustees of the Company (who are also the directors of the company 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 for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’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 STATEMENT

I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that:

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.

.................................................................................

Lomax Pavey MAAT Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG

29th July 2026

10

BOGNOR VINEYARD

(A COMPANY LIMITED BY GUARANTEE)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST OCTOBER 2025

Notes
INCOME
Donations & Legacies
3a
Income from Charitable Activities
3b
Investment Income
3c
TOTAL INCOME
EXPENDITURE
Costs of Charitable Activities
4a
TOTAL EXPENDITURE
NET INCOME/(EXPENDITURE)
Funds brought forward
Transfers between funds
6
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
Restricted
TOTAL
TOTAL
Funds
Funds
2024/25
2023/24
£
£
£
£
97,122
21,910
119,032
134,993
25,350
8,853
34,203
17,536
379
280
659
1,020
122,851
31,043
153,894
153,549
63,629
25,365
88,994
155,201
63,629
25,365
88,994
155,201
59,221
5,678
64,900
(1,652)
430,509
19,945
450,454
452,106
(1,400)
1,400
-
-
488,330
27,024
515,354
450,454

Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.

The notes on pages 13 to 19 form part of these financial statements.

11

BOGNOR VINEYARD

(A COMPANY LIMITED BY GUARANTEE)

BALANCE SHEET AS AT 31ST OCTOBER 2025

Note
Fixed assets
Tangible assets
2
Current assets
Debtors and Prepayments
7
Cash at bank and in Hand
8
Total current assets
Creditors:
9
NET CURRENT ASSETS
TOTAL ASSETSless current liabilities
Creditors:amounts falling due in more than one year
10
NET ASSETS
Funds of the charity
General funds
Restricted funds
6
TOTAL FUNDS		 Unrestricted
Restricted
31-Oct-25
31-Oct-24
Funds
Funds
Total
Total
£
£
£
£
397,378
178
397,556
398,074
1,728
840
2,568
5,420
94,905
26,006
120,911
51,997
96,632
26,846
123,478
57,417
5,680
-
5,680
5,037
90,953
26,846
117,798
52,380
488,330
27,024
515,354
450,454
-
-
-
-
488,330
27,024
515,354
450,454
488,330
-
488,330
430,509
-
27,024
27,024
19,945
488,330
27,024
515,354
450,454

For the financial year ending 31 October 2025 the Charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Trustees on the on 29th July 2026 and signed on its behalf by:

----- Start of picture text -----
………………………………………….
----- End of picture text -----

Gaby Sartin Chair of Trustees

………………………………………….…….

Henry Cross

Senior Pastor/Trustee

12

BOGNOR VINEYARD (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST OCTOBER 2025

1. ACCOUNTING POLICIES

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Basis of preparation:

Statement of compliance

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (issued October 2019) – (Charities SORP (FRS 102)), and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with

Basis of preparation

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes. Bognor Vineyard meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.

The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.

Assessment of Going Concern

The accounts have been prepared on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern, nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Income

Recognition of Income

These are included in the Statement of Financial Activities (SOFA) when:

Income with Related Expenditure

Where income has a related expenditure (as with fundraising or contract income) the income and related expenditure are reported gross in the SOFA.

Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

Grants and Donations

Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Tax Reclaims on Donations and Gifts

Income from tax reclaims are included in the SOFA in the same financial period as the gift to which they relate.

Gifts in Kind

Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable.

Volunteer Help

The value of any voluntary help received is not included in the accounts but is described in the Trustees' annual report.

Donated Services and Facilities

These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.

13

BOGNOR VINEYARD

(A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST OCTOBER 2025

1. ACCOUNTING POLICIES (continued)

Expenditure

Governance Costs

Include costs of the preparation and examination of statutory accounts, the costs of the Trustees' meetings and cost of any legal advice to trustees on governance or constitutional matters.

Grants with Performance conditions

Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output.

Grants payable without Performance Conditions

These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.

Pensions

Pension contributions are charged to the Statement of Financial Activities as they become payable.

Assets and Liabilities

Fixed Assets

Tangible fixed assets costing £500 or more and capable of being used for more than one year are capitalised at cost or, if gifted, at their value to the charity on receipt.

Depreciation is provided to write off the cost, less estimated residual value, over the assets' expected useful lives, charged to the SOFA at the following annual rates:

Land & Buildings not provided Fixtures & Fittings 25% - reducing balance

Debtors

Trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid, net of any trade discounts due.

Creditors

Creditors are recognised where the charity has a present obligation from a past event that will probably require a transfer of funds, and the amount can be measured or estimated reliably. Creditors are normally recognised at their settlement amount.

Liability Recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for a particular restricted purpose.

14

BOGNOR VINEYARD (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST OCTOBER 2025

2. TANGIBLE FIXED ASSETS

Cost
01-Nov-25
Addition
Cost at
31-Oct-25
Depreciation
01-Nov-25
Charge
Depreciation at
31-Oct-25
Net Book Value
31-Oct-25
Net Book Value
31-Oct-24		 Total
£
£
£
396,000
33,501
429,501
-
-
-
Furniture &
Equipment
Land &
Buildings
396,000
33,501
429,501
-
31,427
31,427
-
518
518
-
31,945
31,945
396,000
1,556
397,556
396,000
2,074
398,074

An informal opinion of value of the freehold was obtained on 31st October 2019 by Steve Tickner, former trustee and partner at Henry Adams Estate Agents, an independent agent. The value was considered to be £396,000. The trustees have considered the carrying value at 31 October 2025 and, having regard to the subsequent renovation of the property, remain satisfied that £396,000 remains appropriate.

3. INCOME
Notes
a) Donations & Legacies
Donations
Gift Aid Claimed
Grants from other Charities
b) Income from Charitable Activities
Events Income
Rental Income
c) Investment Income
Bank Interest		 Unrestricted
Restricted
TOTAL
TOTAL
Funds
Funds
2024/25
2023/24
£
£
£
£
80,509
18,455
98,964
115,993
16,613
2,455
19,068
17,120
-
1,000
1,000
1,880
97,122
21,910
119,032
134,993
-
8,853
8,853
6,835
25,350
-
25,350
10,701
25,350
8,853
34,203
17,536
379
280
659
1,020
379
280
659
1,020

15

BOGNOR VINEYARD

(A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST OCTOBER 2025

4. EXPENDITURE
Notes
a) Costs of Charitable Activities
Premises - Waterloo Square
Church services costs
Events
Youth and children
Youth of Bognor
Compassion and refugee support
Administration costs
Adjustment cost
Arun Angels expense
Insurance
Subscriptions
Training and conferences
Travel and subsistence
Professional fees
Bank/merchant charges
Mortgage interest
Office and admin support recharged
Independent examination
Depreciation
Grants
5
Staff relocation costs
Staff costs
11		 Unrestricted
Restricted
TOTAL
TOTAL
Funds
Funds
2024/25
2023/24
£
£
£
£
20,351
-
20,351
39,571
11,120
-
11,120
9,771
-
-
-
478
1,064
-
1,064
1,267
-
22,489
22,489
21,202
2,298
-
2,298
4,116
2,361
-
2,361
3,818
-
-
-
-
-
217
217
-
2,939
-
2,939
2,838
2,464
-
2,464
7,472
2,629
-
2,629
538
262
-
262
276
1,339
-
1,339
1,429
113
-
113
413
-
-
-
585
(1,200)
-
(1,200)
-
2,160
-
2,160
2,160
459
59
518
691
(1,259)
2,600
1,341
3,911
2,640
-
2,640
-
13,891
-
13,891
54,665
63,629
25,365
88,994
155,201
5. GRANT ANALYSIS
Grants to individuals
Grants to institutions
Small gifts		 Unrestricted
Restricted
Total
Total
Fund
Fund
31-Oct-25
31-Oct-24
£
£
£
£
-
2,600
2,600
3,631
(1,400)
-
(1,400)
-
141
-
141
280
(1,259)
2,600
1,341
3,911

16

BOGNOR VINEYARD

(A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST OCTOBER 2025

6. RESTRICTED FUNDS

New Building
Arun Angels
Youth of Bognor (YOB)
Youth
Support
New Building
Arun Angels
Youth of Bognor (YOB)
Youth
Support		 Balance
Balance
01-Nov-24
Income
Expenditure
Transfer
31-Oct-25
£
£
£
£
£
-
-
-
-
-
3,070
-
(217)
-
2,853
14,014
31,044
(22,548)
-
22,510
-
-
-
-
-
2,861
-
(2,600)
1,400
1,661
THIS YEAR
19,945
31,044
(25,365)
1,400
27,024
Balance
Balance
01-Nov-23
Income
Expenditure
Transfer
31-Oct-24
£
£
£
£
£
461
-
(461)
-
-
-
3,070
-
-
3,070
10,767
26,814
(23,567)
-
14,014
147
-
(147)
-
-
6,492
-
(3,631)
-
2,861
LAST YEAR
17,867
29,884
(27,806)
-
19,945

New Building

Donations to this fund are set aside for the future purchase of a church building.

Arun Angels

Funding received towards this activity to commence in 2025.

Youth Of Bognor

Donations to this fund are used to provide a week-long supervised holiday camp and other activities for young people in the Bognor area, including children from disadvantaged families.

Youth Fund

This was originally set up to provide funds for youth equipment. As this was no longer needed for its original purpose, the use was widened in Feb 2022 to fund more general youth expenses.

Support fund

This was set up in April 2020 for donations to support people with specific needs during the Covid Pandemic. The use was widened in Feb 2022 to support anyone in, or has ties with Bognor Vineyard needing financial support.

7. DEBTORS AND PREPAYMENTS
Prepayments
Accrued Income		 Unrestricted
Restricted
Total
Total
Fund
Fund
31-Oct-25
31-Oct-24
£
£
£
£
-
-
-
419
1,728
840
2,568
5,001
1,728
840
2,568
5,420

17

BOGNOR VINEYARD

(A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST OCTOBER 2025

8. CASH AT BANK AND IN HAND
Business Current Account
Youth Of Bognor - Current Account
Business Savings Account
Youth Of Bognor - Savings
Petty Cash BV
Petty Cash - YOB		 Unrestricted
Restricted
Total
Total
Fund
Fund
31-Oct-25
31-Oct-24
£
£
£
£
73,024
-
73,024
13,678
-
1,458
1,458
1,708
21,808
5,632
27,440
27,061
-
18,916
18,916
9,198
73
-
73
352
-
-
-
-
94,905
26,006
120,911
51,997

9. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Other taxation and social security
Accruals
Independent Examiner's Fee		 Unrestricted
Restricted
Total
Total
Fund
Fund
31-Oct-25
31-Oct-24
£
£
£
£
1,851
-
1,851
270
1,669
-
1,669
207
-
-
-
2,400
2,160
-
2,160
2,160
5,680
-
5,680
5,037

10. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR

There were no Creditors or Accruals falling due in more than one year at the end of this financial year (2023/24: £Nil).

11. STAFF COSTS

Gross Wages and Salaries
Employer's National Insurance Costs
Pension Contributions		 TOTAL
TOTAL
2024/25
2023/24
13,369
53,710
437
-
84
955
13,891
54,665

The Charity operates a PAYE scheme to pay all employed members of staff and no employees received emoluments in excess of £60,000. (2023/24 - None)

The average number of employees during the year was: 3 (2023/24 - 3)

18

BOGNOR VINEYARD

(A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST OCTOBER 2025

12. TRUSTEES AND OTHER RELATED PARTIES

During the year the charity made the following transactions with trustees:

Henry Cross

Henry Cross received remuneration and pension contributions totalling £5,814 (2023/24: £Nil) during the year.

These payments were made in respect of duties carried out for activities in furtherance of the church's objects, as Senior Pastor. Remuneration was not paid in respect of the duties as a trustee.

Payments are made in accordance with the Trust Deed.

During the year the charity made the following related party transactions:

Mike Sartin

(husband of Gabrielle Sartin, a trustee)

Mike Sartin received remuneration amounting to £1,945 (2023/24: £Nil) in the current year in respect of decorating and caretaking.

Jan Van Driel

(husband of Lisa van Driel, a trustee)

Jan Van Driel received remuneration amounting to £3,997 (2023/24: £Nil) in the current year in respect of decorating and maintenance.

Oliver Finniear

(son of Kevin Finniear, a trustee)

Oliver Finniear received remuneration amounting to £2,468 (2023/24: £776) in the current year.

No other payments were made to Trustees or any persons connected with them during this financial period, other than reimbursement for expenses incurred on the charity's behalf. No other material transaction took place between the organisation and a trustee or any person connected with them.

19