## Cambridge Vineyard Church
Report and Accounts Year ended 31 March 2022
1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk
## **CAMBRIDGE VINEYARD CHURCH**
## **COMPANY INFORMATION**
## **FOR THE YEAR ENDED 31 MARCH 2022**
## **Trustees**
Harold Dixon Judith Harbour Mark Harbour Daniel John Susan White Thomas Cashman - appointed 19 April 2021
## **Key Staff**
Judith Harbour Mark Harbour
**Governing Document** Memorandum and Articles of Association dated 28 June 2001
**Company Registration Number**
04242684
**Charity Registration Number**
1087906
**Registered Office** 78 Birch Trees Road **and Principal Address** Great Shelford Cambridge CB22 5AW
## **Independent Examiner**
Sarah Crispin ACA Stewardship 1 Lamb's Passage London EC1Y 8AB
## **Bankers**
CAF Bank
|**Contents**|**Page**|
|---|---|
|Company Information|1|
|Trustees' Annual Report|2-6|
|Independent Examiner's Report|7|
|Statement of Financial Activities|8|
|Balance Sheet|9|
|Notes to the Accounts|10-15|
|Detailed Statement of Financial Activities with Comparatives|16|
Page 1
## **CAMBRIDGE VINEYARD CHURCH**
## **TRUSTEES’ ANNUAL REPORT (INCORPORATING THE DIRECTORS’ REPORT)**
## **FOR THE YEAR ENDED 31 MARCH 2022**
The trustees, who are the charity's directors for the purposes of company law, have pleasure in submitting the Report and Accounts for the year.
## **Objects of the charity**
The charity is a charitable company and is governed by its memorandum and articles of association. The objects of the charity, as set out in the governing document are to advance the Christian faith in Cambridge and elsewhere and to undertake other associated charitable activities.
The charity seeks to demonstrate the Christian faith in action in Cambridge and the surrounding area by supporting those in our society who are disadvantaged or alone: the poor and needy, the sick and elderly, single parents, widows, orphans etc. and by supporting other organisations with similar objects.
## **Summary of the charity's main activities and achievements**
The charity has continued to focus on supporting individuals to live a Christian lifestyle and contribute to the wellbeing of those in their community through sharing the good news of Jesus and expressing God’s love through practical acts of service.
2021-2022 has been the fourth full year under the leadership of Mark and Jude Harbour as Senior Pastors. The year continued to be dominated by the COVID pandemic and national lockdown in the UK starting in March 2020, which had led to much of the activity of the church moving online. Despite the challenge of this continuing for so long, we have continued to be delighted with how church has continued to be an effective community, both in supporting each other, being able to welcome new people into our church family and extending that support out into the wider community.
Whilst our Sunday Gatherings continued online, lockdown restrictions were eased at ”Step 1” and meetings of six people/two households were allowed, which enabled church members to meet up in small numbers. This increased in May 2021 as groups of up to thirty were allowed to meet, and then in July with a move to “Step 4” most restrictions were removed. This allowed for further in-person activities such as picnics, walks, a trip to the beach, meals together, curry nights and a barbeque. It was a delight to be meeting in person again, and for some people who had become part of Cambridge Vineyard Church during lockdown, the first opportunity to meet their church family in person.
As restrictions were eased, some of our mid-week life groups were able to transition to meeting in person, first outdoors and then indoors. During lockdown these online groups provided a vital way to maintain connection and community and as we returned to meeting in person, we continued to see people get connected into the church community through Life Groups.
We were also able to start bi-monthly “Coffee and Connect events” to enable people to reconnect. In January 2022 these were relaunched as “Coffee and Connect” mornings at Akeman Street Community centre as a place of connection for GrowKids and Mum2Mum clients.
Page 2
## **CAMBRIDGE VINEYARD CHURCH**
## **TRUSTEES’ ANNUAL REPORT continued**
## **Summary of the charity's main activities and achievements continued**
Removal of restrictions also enabled us to move our online Sunday morning gathering back to Parkside College and allow small numbers of people to be involved e.g., a live worship team. A number of inperson Sunday morning gatherings were held in July and August before full in-person gatherings restarting at Parkside College in September. This involved re-forming our Sunday teams; we have a wonderful group of volunteers who make our Sunday Morning Gatherings, and the wider life of the church, happen.
What a delight to be meeting in person again, with some attending their first in-person gathering despite having been in the church for over a year during lockdown. A particular delight was seeing our Vineyard Kids joining in our Sunday gatherings and having such fun playing together.
In restarting our in-person Sunday gathering we took the opportunity to ask God how he wanted us to regather and as a result started a new pattern of Sunday gathering. Each first Sunday of the month, rather than meeting at Parkside College and online, we gather in a variety of locations around the city, with the aim to build community, bless our local communities both within our church family and outside, and enable our gatherings to be accessible to all. This involves different activities e.g., worship, meeting and eating together, practical projects to help others and express God's love, and throughout 2021-22 has included open-air worship, picnics, walks, brunch, a Christmas café, and our new Upper Room worship night.
As well as starting our Community Sunday gathering on the first Sunday of the month, we continue to meet at Parkside College for our Sunday morning gatherings on the second, third, and fourth Sundays of the month. When a month has five Sundays, we restarted “Church has left the building” where we provide a practical expression of God’s love for people. This has included decorating, cleaning, and gardening for those who have recently moved house, support for our GrowKids project by sorting donations, and restarting our partnership with the Besom who connect us with families who need help with gardening or decorating.
With a return to in-person meeting we were able to restart our Student and 20s lunches, for our undergraduate and postgraduate students and young adults which happened throughout the year. We continue to partner with the Christian student organisation Fusion to see students equipped for a life of mission and discipleship at university and the opportunity for every student to find hope in Jesus and a home in a local church, and love having students from both Cambridge University and Anglia Ruskin University.
We continued throughout the year, both online and in person to prayer walk once a week around the centre of Cambridge, praying for our city and the world. We have been able to reintroduce face to face pastoral support, meeting with those inside and outside of church who need pastoral support.
2021 was the twentieth anniversary of Cambridge Vineyard Church and so in November 2021 we held a celebration gathering at Parkside college followed by a Hog Roast. It was wonderful to be joined by previous members of the CVC family from over those twenty years, as well as our current church family.
As well as our Christmas celebrations, we held a Christmas café, an Instant Nativity which saw all ages dressing up and participating and a carol service.
Page 3
## **CAMBRIDGE VINEYARD CHURCH**
## **TRUSTEES’ ANNUAL REPORT continued**
## **Summary of the charity's main activities and achievements continued**
The church has a vision to be a group of people who “Gather and Go”; we gather in God’s presence, are transformed by the Holy Spirit and we go to love and serve, in our communities and beyond. Looking to see every person in the church reaching out to the various communities of which they are a part, in friendship and blessing. Our strategy is for those in the church to be so inspired by their experience of Jesus and of the church as a body serving the community that they seek to reach out individually to love and serve all whom they have contact with.
In July we joined with a team from YWAM (Youth with a Mission) for their Wild Hope Outreach and had teams from CVC and YWAM worshiping and sharing the good news of Jesus on one of the green spaces in Cambridge. We were also able to run another Alpha course starting in January 2022.
The church also looks to provide opportunities for people to express the Christian faith in action in Cambridge and the surrounding area, and beyond. We look to serve and support those in our society who are disadvantaged or alone: the poor and needy, the sick and elderly, single parents, widows, orphans etc.
Our main focus is the GrowKids project, started in April 2020. GrowKids provides free, and accepts donations of, pre-loved clothes, toys, and baby equipment in good condition for ages 0- 10. We accept referrals regardless of background, income, or faith, from families within Cambridge and surrounding villages. We also seek to partner with families, to support them as they raise their children. Throughout the year, we have received many generous donations of clothing and been able to support the families who have been referred to us, many who have felt the financial impact of the pandemic.
GrowKids works in partnership with other organisations, including Cambridge Foodbank, and a GrowKids volunteer visits Foodbank’s Fairbite shop weekly to enable clients to access our services. In January 2022 we extended the work of GrowKids to provide a weekly “Coffee and Connect” drop-in for parents at a local community centre that provides a much-needed opportunity for parents to relax and chat with each other and our volunteer team whist their children play.
Cambridge Vineyard Church also took over running Mum2Mum, part of the Princess Trust and launched in Cambridge by Arbury Baptist Church, with members of our church community serving as project leads, befrienders and on the management committee. The purpose of Mum2Mum is to offer one-to-one support to mums aged 16-30. Mums are matched with a volunteer befriender who will meet with them on a one-to-one basis, at least once a fortnight. They will have the support of their befriender for six months to start with; however, this may be extended, six months at a time, for a total of up to two years.
We have also continued to partner with other organisations:
- The Besom in Cambridge (‘seeking to sweep away suffering’) who connect churches with individuals or families in need to assist with small gardening or decorating projects. Pastor Mark serves as a trustee for the Besom in Cambridge;
- We have continued to support Cambridge Foodbank and since restarting our in-person Sunday Gatherings have restarted a monthly food collection for Foodbank;
Page 4
## **CAMBRIDGE VINEYARD CHURCH**
## **TRUSTEES’ ANNUAL REPORT continued**
## **Summary of the charity's main activities and achievements continued**
- We continue to partner with the Dalitso Trust, a charity that supports health, leadership and families work in Malawi, and through them we also support Vineyard Churches in Malawi, both through financial support and the provision of training. Although the planned visit to Malawi has not been possible, we have been able to provide online support and training; and
- We continue to partner with Romanian International Children’s Foundation who seek to see abandoned and orphaned children in Romania living in families and to reduce child abandonment.
The church continues to take its place in the wider church community with senior pastors Mark and Jude Harbour continuing to support church unity in the area through Hope Cambridge and their regular events for church leaders, which have continued online through the year. We are an active part of the Cambridge Christian Action Network (CAMCAN) which seeks to connect Christian charities and participate in Worship on the Streets with our friends at Faithlife Church and Cambridge Revival Hub.
We have also stayed connected with our wider Vineyard Churches family. Our pastors Mark and Jude continue to lead The East Anglia Hub, part of Vineyard’s national leadership development programme, and Mark serves as a Vineyard Coach, supporting other leaders across the movement, as well as being connected to other pastors through area, regional and national events.
In planning the activities of the charity, the trustees have given consideration to the guidance on public benefit issued by the Charity Commission.
## **Structure, Governance and Management**
Responsibility for setting policy and for making operating decisions rests with the trustees who meet regularly to monitor the activities of the charity. New trustees are recruited and appointed by the existing trustees, by a majority vote.
## **Financial Review**
The accounts that follow show that the income for the year from all sources totalled £106,583 (£117,198 in 2021). Expenditure in the year was £98,318 (£74,341 in 2021). This resulted in a surplus for the year of £8,265 (£42,857 in 2021). Total funds at year end were £107,195 (£98,930 in 2021). This was largely represented by net current assets of £105,372, of which £101,799 was unrestricted.
## **Reserves Policy**
The trustees have determined that the charity should aim to hold unrestricted cash of no less than £20,000 so that the charity could continue to operate should income and / or expenditure vary adversely. At the year-end the charity held unrestricted cash of £96,161 and the trustees are budgeting to use some of these reserves over the coming year.
## **Risks and uncertainties**
The charity is exposed to various risks - be they operational, financial or reputational. The trustees review the charity's activities regularly to identify significant risks and, where possible, they take appropriate measures to mitigate those risks.
Page 5
## **CAMBRIDGE VINEYARD CHURCH**
## **TRUSTEES’ ANNUAL REPORT continued**
## **Responsibilities of trustees under company law**
The trustees are responsible for preparing the trustees' annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements, the trustees are required to:
1. select suitable accounting policies and apply them consistently;
2. observe the methods and principles in the Charities SORP;
3. make judgements and estimates that are reasonable and prudent;
4. state whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
5. prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that 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.
## **Approval**
This report, which has been prepared in accordance with the provisions of the Companies Act 2006 relating to small companies, was approved by the trustees and signed on their behalf by:
## **Daniel John**
Daniel John – Director
Date: 19 November 2022
Company number: 04242684
Charity number: 1087906
Page 6
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF**
## **CAMBRIDGE VINEYARD CHURCH**
## **('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2022 on pages 8 to 16 following, which have been prepared on the basis of the accounting policies set out on pages 10 and 11.
## **Responsibilities and basis of report**
As the charity’s trustees of the 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 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 matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. 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
4. 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.
## **Sarah Crispin**
Sarah Crispin ACA Stewardship 1 Lamb's Passage London EC1Y 8AB
Date: 22 November 2022
Page 7
## **CAMBRIDGE VINEYARD CHURCH**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## **FOR THE YEAR ENDED 31 MARCH 2022**
|Note
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
3
Interest receivable
**Total income and endowments**
**EXPENDITURE ON:**
Charitable activities
4
**Total expenditure**
**Net income**
**Transfers between funds**
**Net movement in funds**
**Reconciliation of funds:**
12
Total funds brought forward
**Total funds carried forward**|Unrestricted
Funds
£
105,045
41
105,087
93,668
93,668
11,418
(1,777)
9,641
93,208
102,849|Restricted
Funds
£
1,496
-
1,496
4,650
4,650
(3,153)
1,777
(1,376)
5,722
4,346|Total
Funds
2022
£
106,542
41
106,583
98,318
98,318
8,265
-
8,265
98,930
107,195|Total
Funds
2021
£
117,170
28|
|---|---|---|---|---|
|||||117,198|
|||||74,341|
|||||74,341|
||||||
|||||42,857
-|
|||||42,857
56,073|
|||||98,930|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing operations.
The statement of financial activities also complies with the requirements for an income and expenditure account required by the Companies Act 2006.
The notes on page 10 to 16 form part of these accounts.
Page 8
## **CAMBRIDGE VINEYARD CHURCH**
## **BALANCE SHEET**
## **FOR THE YEAR ENDED 31 MARCH 2022**
|Note
**FIXED ASSETS**
Tangible assets
6
**CURRENT ASSETS**
Stock
7
Debtors
8
Cash at bank and in hand
9
**CREDITORS: Amounts**
**falling due within one year**
10
**Net current assets**
**TOTAL NET ASSETS**
**FUND BALANCES**
12
Unrestricted Funds
Restricted Funds|Unrestricted
Funds
£
1,051
-
15,102
96,161
111,264
9,465
101,799
102,849
102,849
-
102,849|Restricted
Funds
£
773
3,573
-
-
3,573
-
3,573
4,346
-
4,346
4,346|Total
Funds
2022
£
1,824
3,573
15,102
96,161
114,836
9,465
105,372
107,195
102,849
4,346
107,195|Total
Funds
2021
£
3,071|
|---|---|---|---|---|
|||||4,030
14,836
81,962|
|||||100,827
4,968|
|||||95,859|
|||||98,930|
|||||93,208
5,722|
|||||98,930|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006 however, in accordance with Section 145 of the Charities Act 2011, the accounts have been examined by an independent examiner and their report has been included in these financial statements.
- The trustees (who are the charitable company's directors for the purposes of company law) (a) ensuring that the charitable company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its net income or expenditure for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The financial statements have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.
The financial statements were approved by the Board of Trustees and were signed on its behalf by:
## **Daniel John**
Daniel John
Date 19 November 2022
Company number: 04242684
Charity number:
1087906
The notes on page 10 to 16 form part of these accounts.
Page 9
## **CAMBRIDGE VINEYARD CHURCH**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2022**
## **1 Statutory Information**
- The charity is a charitable company limited by guarantee and is incorporated in the United Kingdom. The company's registered number and registered office address can be found on the Company Information page.
## **2 Accounting Policies**
These financial statements are prepared on a going concern basis, under the historical cost convention.
These 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) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102"), with the Companies Act 2006 and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.
The principles adopted in the preparation of the financial statements are set out below.
## a) Going concern
The trustees (who are the charitable company's directors for the purposes of company law) have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.
## b) Income
Income including investment income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.
Income from donations and legacies includes recoverable gift aid, which is recognised when the related donation is received. Gift aid that has not been recovered by the balance sheet date is included as a debtor.
Income from goods donated for distribution to beneficiaries are recognised as income when receivable at fair value (being an estimate of the amount it would cost to purchase those items). When donated goods are distributed, an expense in respect of those items is included in the Statement of Financial Activities. At the year end any goods that have not been distributed are recognised as stock.
The charity relies on volunteers to carry out many of its activities. However, in accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured.
## c) Expenditure
Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably.
The charity makes grants to other institutions and individuals to further its charitable objectives. Grants payable are recognised as constructive obligations arise, which is generally when the charity expresses a commitment to the recipient that can be measured reliably and then only to the extent that any conditions associated with the grant are outside of the control of the charity.
Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.
## d) Fund accounting
Unrestricted funds are funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. 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.
## e) Tangible fixed assets
Items purchased or donated for the charity's own use are capitalised when the cost of purchased items, or the fair value of donated items, is more than £1,000 and the item is expected to benefit the charity over more than one accounting period. Depreciation is charged on a straight line basis so as to write down the value of each asset to its estimated residual value (if any) over its expected useful economic life. To achieve this objective fixtures, fittings and equipment are depreciated over 3 years.
## f) Stocks
Stocks of donated items held for distribution to beneficiaries are measured at fair value.
g) Pension scheme arrangements The charity operates defined contribution pension schemes for its employees. Obligations for contributions to these schemes are recognised as an expense when the liability arises. The assets of these schemes are held separately from those of the charity in independently administered funds.
Page 10
## **CAMBRIDGE VINEYARD CHURCH**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2022**
## **2 Accounting Policies continued**
h) Taxation The company is a registered charity; it has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.
i) Financial instruments The charity's financial assets and financial liabilities all qualify as basic financial instruments, as defined by FRS102. Creditors and debtors are measured at their expected settlement value (normally the amount of cash that the charity expects to pay or receive).
## j) Exemption from preparing a cashflow statement
The charity has taken advantage of an exemption conferred by the Charities SORP and has not prepared a cash flow statement.
## k) Critical accounting estimates and areas of judgement
- The trustees do not consider that there are any material sources of estimation or uncertainty at the balance sheet date that could result in a material adjustment to the carrying values of assets and liabilities in the next reporting period.
## **3 Donations and legacies**
|Donations of cash and similar
Donated items of clothing and equipment for GrowKids project
Income tax recoverable
**4**
**Charitable expenditure**
**a**
**Costs incurred directly on specific activities**
Employment costs
Premises and meeting costs
Church ministry
Ministry Support
Grants payable (see note 4c)
Distribution of donated items by GrowKids project
**b**
**Costs incurred on support & administration**
Governance costs
Independent examiner's fee for preparing and examining the accounts
Professional services
Office expenses and minor equipment
Depreciation
**Total expenditure**|Total
2022
£
90,935
886
14,721
106,542
Total
2022
£
60,565
6,874
9,984
2,634
10,700
1,343
92,099
1,230
1,907
1,836
1,247
6,219
98,318|Total
2021
£
97,347
5,302
14,520|
|---|---|---|
|||117,170|
|||Total
2021
£
47,902
270
4,667
1,057
11,193
1,272|
|||66,361|
|||1,200
1,115
4,632
1,033|
|||7,980|
|||74,341|
Page 11
## **CAMBRIDGE VINEYARD CHURCH**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2022**
## **c Grants payable**
|**Grants payable**||||
|---|---|---|---|
|Grants for UK and overseas mission
Grants for the relief of poverty
The comparatives for the previous year are as follows:
Grants for UK and overseas mission
Grants for the relief of poverty
Grants for youth work and education
The charity's principal grants to institutions comprised:
Vineyard Churches UK
Jesus Loves Romania
Dalitso Trust
Fusion
The Besom
Grants to institutions for less than £1,000 each|Institutions
£
6,800
3,900
10,700
Institutions
£
5,783
3,700
1,710
11,193|Individuals
£
-
-
-
Individuals
£
-
-
-
-
2022
£
6,800
1,700
2,200
-
-
-
10,700|2022
£
6,800
3,900|
||||10,700|
||||2021
£
5,783
3,700
1,710|
||||11,193|
||||2021
£
5,783
1,200
1,200
1,500
1,000
510|
||||11,193|
## **5 Analysis of staff costs, the cost of key management personnel and trustee remuneration**
The average monthly number of employees during the year was 3 (2021:3). Most of the charity's activities are carried out by volunteers.
No staff received salaries at a rate of more than £60,000 per annum.
The charity's key management comprise the trustees and the key staff named on the Company Information page. Total employment benefits payable to key management for the year were as follows:
|Trustees:
Mark Harbour
Judith Harbour
The following amounts were payable in the previous year:
Trustees:
Mark Harbour
Judith Harbour|Wages &
salaries
35,465
14,038
49,503
Wages &
salaries
32,664
8,166
40,830|Employer
pension
contributions
1,773
702
2,475
Employer
pension
contributions
1,684
421
2,105|2022
£
37,238
14,740|
|---|---|---|---|
||||51,978|
||||2021
£
34,348
8,587|
||||42,935|
Mark and Judith Harbour served as church leaders and received the above payments for serving in that capacity, not for serving as trustees; these payments are permitted by the charity's governing document.
Page 12
## **CAMBRIDGE VINEYARD CHURCH**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2022**
## **6 Tangible fixed assets**
|Cost
At 1 April 2021
Additions
At 31 March 2022
Accumulated depreciation
At 1 April 2021
Charge for the year
At 31 March 2022
Net book value
At 31 March 2022
At 31 March 2021
**7**
**Stock**
Stock of items donated to GrowKids project held for distribution to beneficiaries
**8**
**Debtors**
Tax recoverable
Prepayments and accrued income
**9**
**Cash at Bank and in Hand**
Cash at bank with immediate access
**10**
**Creditors: liabilities falling due within one year**
Trade creditors
Taxation and social security
Accruals|Fixtures,
fittings and
equipment
£
5,380
-
5,380
2,309
1,247
3,556
1,824
3,071
2022
£
3,573
2022
£
14,736
366
15,102
2022
£
96,161
2022
£
4,374
3,546
1,545
9,465|Total
2022
£
5,380
-|
|---|---|---|
|||5,380|
|||2,309
1,247|
|||3,556|
|||1,824|
|||3,071|
|||2021
£
4,030|
|||2021
£
14,522
313|
|||14,836|
|||2021
£
81,962|
|||2021
£
2,035
1,733
1,200|
|||4,968|
## **11 Pension commitments**
During the year employer’s pension contributions totalling £2,675 (2021: £2,281) were payable to defined contribution pension schemes. No pension contributions (2021: £nil) were owing at the balance sheet date.
Page 13
## **CAMBRIDGE VINEYARD CHURCH**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2022**
## **12 Funds**
During the year the movements in the charity's funds were as follows:
|_Restricted Funds_
GrowKids fund
Mum2Mum fund
_Unrestricted Funds_
Aggregate of funds|Opening
balance
2022
£
5,722
-
5,722
93,208
98,930|Incoming
resources
2022
£
886
610
1,496
105,087
106,583|Outgoing
resources
2022
£
(3,723)
(927)
(4,650)
(93,668)
(98,318)|Transfers
in the year
2022
£
1,461
317
1,777
(1,777)
-|Closing
balance
2022
£
4,346
-|
|---|---|---|---|---|---|
||||||4,346
102,850|
||||||107,195|
During the year £1,777 was transferred from unrestricted funds to restricted funds so that the cash held by restricted funds was not in defict at the year-end.
## **Analysis of net assets by fund**
The assets and liabilities of the various funds were as follows:
|Tangible fixed assets
Stock
Debtors
Cash at bank and in hand
Creditors falling due within one year
In the previous year the movements in the charity's funds
_Restricted Funds_
GrowKids fund
_Unrestricted Funds_
Aggregate of funds|were as follows:
Opening
Incoming
balance
resources
2021
2021
£
£
-
8,302
56,073
108,896
56,073
117,198|Unrestricted
funds
£
1,051
-
15,102
96,161
(9,465)
102,849
Outgoing
resources
2021
£
(2,580)
(71,761)
(74,341)|Restricted
funds
£
773
3,573
-
-
-
4,346
Transfers
in the year
2021
£
-
-|2022
£
1,824
3,573
15,102
96,161
(9,465)|
|---|---|---|---|---|
|||||107,195|
|||||Closing
balance
2021
£
5,722
93,208|
|||||98,930|
## **Analysis of net assets by fund**
In the previous year, the assets and liabilities of the various funds were as follows:
|**ysis of net assets by fund**
e previous year, the assets and liabilities of the various funds were as follows:||||
|---|---|---|---|
|Tangible fixed assets
Stock
Debtors
Cash at bank and in hand
Creditors falling due within one year|Unrestricted
funds
£
1,782
-
14,836
81,559
(4,968)
93,208|Restricted
funds
£
1,289
4,030
-
403
-
5,722|2021
£
3,071
4,030
14,836
81,962
(4,968)|
||||98,930|
The resticted **GrowKids** fund was created from donations of money and from donations of clothing and equipment to the GrowKids project. This project aims provides clothing and baby equipment to families in need of support in the Cambridge area.
The restricted **Mum2Mum** fund was created from donations received to help support a ministry that aims to offer 1-to-1 support to mums.
Page 14
## **CAMBRIDGE VINEYARD CHURCH**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2022**
- **13 Transactions with related parties** During the year the charity:
- a) received donations totalling £25,308 (2021: £17,858) from related parties (which includes trustees, key management and anyone closely connected to them).
- b) paid Alex Harbour, who is closely related to Mark & Judith Harbour (trustees), employment benefits totalling £3,881 (2021: £3,521) for providing administrative services to the charity.
- c) except for the reimbursements of expenses incurred when acting as agent for the charity or incurred when undertaking employment duties not connected with serving as a trustee, no expenses (2021: £nil) were paid to (or for) the trustees.
## **14 Members**
Each member of the company commits to contribute if the charity is wound up an amount of £10.
Page 15
## **CAMBRIDGE VINEYARD CHURCH**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES**
## **FOR THE YEAR ENDED 31 MARCH 2022**
|Note
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
3
Charitable activities
Interest receivable
**Total income and endowments**
**EXPENDITURE ON:**
Charitable activities:
4
**Total Expenditure**
**Net income**
**Transfers between funds**
**Net movement in funds**
**Reconciliation of funds:**
12
Total funds brought forward
**Total funds carried forward**||Unrestricted
Funds
2022
£
105,045
-
41
105,087
93,668
93,668
11,418
(1,777)
9,641
93,208
102,849|Restricted
Funds
2022
£
1,496
-
-
1,496
4,650
4,650
(3,153)
1,777
(1,376)
5,722
4,346|Total
Funds
2022
£
106,542
-
41
106,583
98,318
98,318
8,265
-
8,265
98,930
107,195|||Unrestricted
Funds
2021
£
108,868
-
28
108,896
71,761
71,761
37,135
-
37,135
56,073
93,208|Restricted
Funds
2021
£
8,302
-
-
8,302
2,580
2,580
5,722
-
5,722
-
5,722|Total
Funds
2021
£
117,170
-
28
117,198
74,341
74,341
42,857
-
42,857
56,073
98,930|
|---|---|---|---|---|---|---|---|---|---|
Page 16