**WELLS VINEYARD CHRISTIAN FELLOWSHIP** A company Limited by Guarantee
## Report and Accounts
For the Year Ending 31 March 2025
Company Number: 04749285 Charity Number: 1098005
**WELLS VINEYARD CHRISTIAN FELLOWSHIP**
For the Year Ending 31 March 2025
## Table of Contents
|Company Informaton........................................................................................................................3|
|---|
|Report of the Directors......................................................................................................................4|
|_A._
_Structure, Governance & Management........................................................................................4_|
|_B._
_Objectves and Actvites...............................................................................................................5_|
|_C._
_Achievements and Performance...................................................................................................5_|
|_D._
_Plans for Future Periods...............................................................................................................6_|
|_E._
_Financial Review........................................................................................................................... 6_|
|_F._
_Directors' responsibilites.............................................................................................................7_|
|Statement of Financial Actvites.......................................................................................................9|
|Balance Sheet..................................................................................................................................10|
|Notes to the Financial Statements...................................................................................................11|
|Independent examiner’s report to the Trustees of Wells Vineyard Christan Fellowship………**…….**_16_|
Page | 2
**WELLS VINEYARD CHRISTIAN FELLOWSHIP**
For the Year Ending 31 March 2025
## Company Information
## **Charity Number**
1098005
## **Company Number**
4749285
## **Registered Office**
6 Barkham Close Wells Somerset BA5 2XU
## **Operational Addresses**
Wells United Church Union Street Wells Somerset BA5 2PU
## **Directors (Trustees)**
S. Marland (appointed 23/09/2019) N. Dyke (appointed 20/07/2020) S. Mechen (appointed 08/10/2020) M Williams (appointed 24/01/2024) F Cawley (appointed 24/01/2024)
## **Principle Bankers**
HSBC Bank plc 1 Market Place Wells Somerset BA5 2RN
Page | 3
**WELLS VINEYARD CHRISTIAN FELLOWSHIP** For the Year Ending 31 March 2025
## Report of the Directors
## **A.** Structure, Governance & Management
## **Governing Document**
The organisation is a charitable company limited by guarantee, incorporated on 30 April 2003 and registered as a charity on 13 June 2003. The company was established under a Memorandum of Association that established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £10.
## **Recruitment and Appointment of Directors / Trustees**
The directors of the charitable company are the charity trustees and are the members of the company. They are responsible for investing and expending the funds of the charity in such manner as they shall consider most beneficial for the achievement of the objects. They enter into contracts on behalf of the charity. They are responsible for the proper management and administration of the charitable company in accordance with the Memorandum and Articles of Association.
The trustees are not subject to retirement by rotation and may serve until they retire or are removed in accordance with the Articles of Association. Appointments are made by members of the company at its Annual General Meeting or at other times by ordinary resolution. Trustees are recruited for their ability to manage the charity in accordance with the provisions of the Memorandum and Articles of Association and in furtherance of its objects and in so doing they shall have full and proper regard to the spiritual leadership of the church.
The present trustees have a variety of backgrounds and skills and the board seeks to maintain an appropriate range of skills to match the tasks undertaken by the board. Trustees must be familiar with the activities of the charity and be in sympathy with them. Trustees are therefore likely to come from within the Vineyard movement. Potential trustees are identified by the existing trustees, discussed with the other trustees then approached to check their availability. Trustees must subscribe to the Statement of Beliefs set out in the schedule to the articles.
Training of Trustees will be on an ongoing basis through attendance of trustee meetings and instruction and guidance from existing trustees. New trustees will be encouraged to seek outside training from all sources available to further their understanding of the role they take on and to enhance their skills for not only theirs but also the Charity’s benefit.
## **Risk Analysis**
The directors have assessed the major risks to which the charity is exposed and where necessary have taken steps to minimise such risks. The Trustees have undertaken a Risk Analysis of our operations and each area will be subject to regular review. A Risk policy document is held by the Pastor and copied to the Trustees. Risk assessment is undertaken at each quarterly Trustees Meeting on an ongoing basis, reviewing any changes in the format required.
Child protection issues are covered by a policy and guidelines document. Disclosure Barring Service checks are completed for all who work with children and advice is accessible from CCPAS.
Procedures are in place to ensure compliance with Health & Safety issues covering staff, volunteers and visitors. A key element in the management of financial risk is the setting of a reserves policy and its regular review by trustees
Page | 4
**WELLS VINEYARD CHRISTIAN FELLOWSHIP**
For the Year Ending 31 March 2025
## **B.** Objectves and Actvites
## **Objectives of the Charitable Company**
The objectives of the charitable company are:
- to advance the Christian faith in accordance with the Statement of Beliefs;
- to advance religious or secular education;
- to relieve persons who are in conditions of need, hardship or who are aged or sick and to relieve distress.
## **Activities - How our activities provide a public benefit**
The Charity carries out a wide range of activities in pursuance of its charitable aims.
Activities through the year were still aimed at introducing more people to Jesus, deepening their relationship and knowledge of him and providing support and encouragement to those in need.
Our Sunday main service provides a venue for worship, teaching, relationship building and prayer ministry. In addition, Small Groups provide a setting for sharing and learning in a smaller more intimate setting. Pastoral care and support are available to all. The running of Alpha groups is becoming a regular feature of the church’s calendar. Preparations and training have been undertaken to host a Youth Alpha Course which is an exciting development for the church
Wells Vineyard Church has historically had two compassion ministries: a foodbank and a furniture storehouse. Although the church has temporarily continued to manage part of the finances for both, as of 28 May 2024, these ministries have made a CIO – FOUNDATION Registration as Wells Storehouse. They therefore no longer comprise part of Wells Vineyard Church’s compassionate ministry.
Wells Vineyard plays an active part in working with other Wells Churches and its leaders meet with the leaders of other Wells Churches, as CTWA - Christians Together in the Wells Area, on a regular basis. The Pastor, S Marland, is currently Chairing this group.
VCUKI – the Association of Vineyard Churches in UK and Ireland have been offering various opportunities for training this past year and several of the church members and leaders have attended these and found them to be most encouraging and useful.
## **C.** Achievements and Performance
## **Advancing the Christian Faith**
This year has been one of greater stability for the church, with several new members making Wells Vineyard their home. Strong core leadership and new Trustees have continued to strengthen the church and enable positive, healthy growth.
S Marland has maintained the community relationships between the Wells Vineyard Church and other Churches and organisations in Wells. The Pastor, S Marland, has played an active role in the WCN (Wells Coronavirus Network) now the Wells Community Network. And also is the current Chairperson of CTWA (Christians Together Wells Area). The organisation is currently in preparation for a joint Outreach into the community in June 2026.
Financial support was provided to Vineyard Churches UK for training and church planting. The church remains committed to identifying and training potential church leaders and planters for the future.
Page | 5
**WELLS VINEYARD CHRISTIAN FELLOWSHIP**
For the Year Ending 31 March 2025
Compassion ministry continues to be a priority for Wells Vineyard and there will be new initiatives being established in the coming year.
## **Advance Religious and Secular Education**
Training was enjoyed by both the leadership and Church members, in particular, various Vineyard Leaders’ gatherings at both the national and regional levels, were instrumental in blessing our Church community with empowerment and encouragement.
Wells Vineyard Church remains committed to developing leadership qualities and gifts, especially looking to train up the next generation of leaders. Three church members accompanied 4 teenagers on the Dreaming The Impossible - DTI Camp, in the summer. This was a wonderful opportunity for fun, learning and growth.
## **Relief of need and hardship**
Support has continued for various organisations that work to relieve need and hardship including the sponsorship, through Compassion International, of three children, one in Indonesia, one in Kenya and one in Nicaragua. Several members of the congregation also personally support children through this ministry We continue to support other causes in the UK and worldwide on a regular basis according to need.
## **D.** Plans for Future Periods
The overall aims of the next year will be to progress further with youth ministry. Offer at least two Alpha courses in the community, coordinate an Outreach programme in July 2026 planning several events with the involvement of the CTWA Churches. In this regard, Wells Vineyard has been tasked with holding CTWA’s funding for this Outreach venture; an amount of £518.00, as reflected in the accounts for this current year.
Prayer Ministry in all areas of the Church is something that continues to be a growing priority. In addition, church members went into Wells to offer prayer to members of the public and this was encouraging to both those praying and those being prayed for. It is intended that this become a regular part of how the church serves the community, in the year ahead.
It is also hoped that more young people will attend the DTI Camp in the Summer of 2026 and that numbers will continue to grow for this outstanding outreach and equipping of the country’s Youth.
## **E.** Financial Review
Income for the period was £39,865 (2024 - £76,561) with expenditure of £48,195 (2024 - £80,295) resulting in a profit/(deficit) of income over expenditure by (£8,330), (2024 – (£3,734)).
Outward donations went to various needy organisations. The minimum target of 10% of income (excluding the restricted income) was achieved.
## **Grant making policy**
Grants are made, subject to an overall minimum guidance limit of 10% of the Charity's income, to individuals or organisations for use in furtherance of the Charity's objectives.
Page | 6
**WELLS VINEYARD CHRISTIAN FELLOWSHIP**
For the Year Ending 31 March 2025
## **Reserves Policy**
The target reserve policy, which is to maintain a level of cover for running costs, which will ensure a continuation of operations for at least six months, is still in force and will continue to be monitored and action taken if required.
This was achieved and a separate HSBC bank account fund of £10,000 has been maintained throughout the period.
## **Investment Policy**
Funds are placed into interest bearing accounts when a surplus over running costs is available
## **Funds held as custodian trustee on behalf of others**
The Trustees hold as custodian Trustees all monies on behalf of the charity.
## **F.** Directors' responsibilites
Company law requires the directors to prepare financial statements for each financial year giving a true and fair view of the state of the affairs of the company and of the income and expenditure of that period. In preparing those financial statements, the directors are required to:
- select suitable accounting policies and then apply them consistently;
- make judgments and estimates that are reasonable and prudent;
- prepare the financial statements on a going concern basis unless it is inappropriate to presume that the company will continue in business;
The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements comply with the Companies Act 1985. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for prevention and detection of fraud and other irregularities.
## **Directors & Trustees**
The directors who served during the period are listed on page 1.
## **Volunteers**
The church relies on many volunteers to run its various functions all of whom are unpaid and give their time freely. These include provision of a safe child and youth care programme, musical provision, refreshments, wellbeing, welcoming and I.T functions, together with numerous courses and outreach programmes.
## **Auditors**
As the company’s turnover was below the threshold for formal audit the directors have not appointed auditors for these accounts.
The Church does however engage the services of an Accountant to affect an Independent Examination of the financial position and whose declaration is attached to this report.
Page | 7
**WELLS VINEYARD CHRISTIAN FELLOWSHIP**
For the Year Ending 31 March 2025
This report has been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic or Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011.
Approved by the board of directors on the ____________ and signed on its behalf by:
**S Marland** Trustee & Senior Pastor
Page | 8
**WELLS VINEYARD CHRISTIAN FELLOWSHIP**
For the Year Ending 31 March 2025
## Statement of Financial Activities
||Ref
Note
**Income / Endowments**
Donatons / Legacies
5
Rent & utlites contributon
6
Interest income
**Total Income**
**Expenditure**
Raising funds
Charitable actvites
**Total Expenditure**
**Net Income / (Expenditure)**
**Reconciliaton of Funds**
Total Funds B/Fwd
**Total Funds C/Fwd**|Funds
Funds
Unrestricted
Restricted
Total
2025
2025
2025
£
£
£
19,640
19,085
38,725
-
185
185
955
-
955
**20,595**
**19,270**
**39,865**
-
-
-
22,485
25,710
48,195
**22,485**
**25,710**
**48,195**
**(1,890)**
**(6,440)**
**(8,330)**
41,750
55,602
97,352
**39,860**
**49,162**
**89,022**|_Total_
_2024_
_£_
_71,754_
_4,227_
_580_|
|---|---|---|---|
||||**_76,561_**
_1,153_
_79,142_|
||||**_80,295_**|
||||**_(3,734)_**|
||||101,086
97,352|
The charity has no recognised gains or losses other than the results for the year as set out above.
All of the activities of the charity are classed as continuing.
Page | 9
**WELLS VINEYARD CHRISTIAN FELLOWSHIP**
For the Year Ending 31 March 2025
## Balance Sheet
|Notes
**Fixed Assets**
2
**Current Assets**
Debtors
3
Cash at Bank
**Total Current Assets**
Creditors due within 1 year
4
**Net Current Assets**
Creditors due over 1 year
**Net Assets**
**Funds**
**Unrestricted funds**
General funds
Restricted funds
**Total Funds**|2025
£
6,192
6,236
77,487
83,723
(893)
**82,830**
-
**89,022**
39,860
49,162
**89,022**|_2024_
_£_
_9,288_
_7,299_
_81,140_|
|---|---|---|
|||_88,439_
_(375)_|
|||**_88,064_**
_-_|
|||**_97,352_**|
|||_41,550_
_55,602_|
|||**_97,352_**|
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
## Directors responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476,
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These company accounts have been prepared in accordance with the provision applicable to companies subject to the small companies’ regime.
Approved by the Trustees of Wells Vineyard Christian Fellowship on the ____________ and signed on their behalf by:
## **S Marland**
Director
Company Number: 04749285 Charity Number: 1098005
Page | 10
**WELLS VINEYARD CHRISTIAN FELLOWSHIP**
For the Year Ending 31 March 2025
## Notes to the Financial Statements
For the year ended 31 March 2025 the company was entitled to exemption under section 477 of the Companies Act 2006.
Members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibility for:
- ensuring the company keeps accounting records which comply with section 386; and
- preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year, and of its profit or loss for the financial year, in accordance with the requirements of section 393, and which otherwise comply with the requirements of the Companies Act relating to accounts, so far as applicable to the company;
The accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.
## 1. Accountng Policies
## **Basis of Accounting**
The financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic or Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.
## **Fund Accounting**
Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specific purpose and are available as general funds. Designated funds are unrestricted funds earmarked by the charity for particular purposes. Restricted funds are funds that 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 particular restricted purposes.
## **Incoming Resources**
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
- Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable.
- Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included in these accounts.
- Investment income is included when receivable.
- Incoming resources from charitable trading activity are accounted for when earned.
Page | 11
**WELLS VINEYARD CHRISTIAN FELLOWSHIP**
For the Year Ending 31 March 2025
## **Resources expended**
Expenditure is recognised on an accrual basis as a liability is incurred. The charitable company is not registered for VAT and accordingly expenditure is shown gross of unrecoverable VAT.
- Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Donations or grants from the charitable company are treated as an expense when paid.
- Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity.
- All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the use of the resource. In circumstances where this is not possible the directors apportion the amounts in what they consider to be fair proportions to each category.
## **Fixed Assets**
Fixed assets (excluding investments) are stated at cost less accumulated depreciation. The costs of minor additions or those costing below £100 are not capitalised. Depreciation is provided at rates calculated to write off the cost of each asset over its expected useful life, on the following basis:
|Ofce and computer equipment|3 year straight line|
|---|---|
|Audio-visual and p.a. equipment|3 year straight line|
|Musical Instruments|5 year straight line|
|Ofce furnishings, trailers and vehicles|5 year straight line|
## **Taxation**
The charitable company is exempt from corporation tax on its charitable activities.
## **Donated goods & services**
Various goods are donated to the Church and are not included in the accounts as no value is attached to them. The Church is in regular receipt of unwanted items such as furniture, crockery, bedding and pots and pans. All goods taken in by the Church charity are given free gratis and with no conditions attached thereto therefore no liability exists in receiving such goods or in their disposal.
There are a number of people who are members of the Church and/or local community who regularly give their time freely to ensure the Church runs smoothly. Whilst this is of great value to the Church in its running, it has not been reflected in the accounts as a “value” therefore has not materially affected the outcome of the year’s report.
## **Disclosure of trustee expenses**
Trustees are remunerated for expenses incurred as a result of their role as a trustee. As at the 31st March 2025, one trustee was remunerated, having been employed by the charity. (See table relating to transactions with trustees)
## **Independent examiner**
The independent examiner has been paid for accountant services to the Charity during the year.
## **Pension contributions**
The Charity now runs a defined contribution pension scheme under current legislation. The chosen provider is NEST, a government sponsored provider.
## **Staff costs**
No employees received emoluments (excluding employer pension costs) of more than £60,000.
Page | 12
**WELLS VINEYARD CHRISTIAN FELLOWSHIP**
For the Year Ending 31 March 2025
## **NI contributions**
These have been levied against the employees at the requisite rate. A rebate scheme has operated over the last 12 months.
## **Stocks**
These are immaterial to the balance sheet and will attach a NIL value as they:
- Have a NIL sale value
- They are not material to assessing the Charity’s state of affairs
- All costs incurred in the production (if any) of stock items in the reporting period are charged to the relevant activity category of the SOFA.
## **Joint ventures**
Wells Vineyard Christian fellowship regularly joins other Christian organisations in the Wells area to provide Christian teaching – the organisation is called CTWA - Christians Together in Wells Area. This is a co-operative organisation that undertakes various events throughout each year, funded by the member Churches/Charities through modest subscriptions to run these events. The co-operative has a treasurer who uses these funds to pay for any associated costs which are usually very small and cover rents, printing and ancillary items. The decision-making process is undertaken by a forum of representatives of all the Churches and Church leaders.
## 2. Fixed Assets
|.
Fixed Assets|||
|---|---|---|
||2025|_2024_|
||Property, Fixtures,|_Property, Fixtures,_|
||Fitngs & Equipment|_Fitngs & Equipment_|
||£|_£_|
|Cost at 1 April|30,598|_30,598_|
|Additons|-|_-_|
|Disposals|-|_-_|
|**Cost at 31 March**|**30,598**|**_30,598_**|
|Depreciaton at 1 April|21,310|_18,214_|
|Charge for Period|3,096|_3,096_|
|Eliminated on disposal|-|**_-_**|
|**Depreciaton 31 March**|**24,406**|**_21,310_**|
|**Net Book Value**|**6,192**|**_9,288_**|
## 3. Debtors
|Tax Recoveries Outstanding
**-Total**|2025
£
6,236
**6,236**|_2024_
_£_
_7,299_|
|---|---|---|
|||**_7,299_**|
Page | 13
## **WELLS VINEYARD CHRISTIAN FELLOWSHIP**
For the Year Ending 31 March 2025
## 4. Creditors
|CTWA
Taxaton & social security
Accruals & deferred income
**Total**|2025
£
518
-
375
**893**|_2024_
_£_
_-_
_-_
_375_|
|---|---|---|
|||**_375_**|
## 5. Donaton & Legacy Income
|Tithes and Oferings
Tax Recoverable
Other Gifs
**Total Donatons**
.
Other Income
Rent & Utlity contributon
Interest received
**Total Other Income**|Unrestricted
Restricted
Total
2025
2025
2025
£
£
£
19,640
19,085
38,725
-
-
-
-
-
-
**19,640**
**19,085**
**38,725**
Unrestricted
Restricted
Total
2025
2025
2025
£
£
£
-
185
185
955
-
955
**955**
**185**
**1,140**|_Total_
_2024_
_£_
_71,754_
_-_
_-_|
|---|---|---|
|||**_71,754_**
_Total_
_2024_
_£_
_4,227_
_580_|
|||**_4,807_**|
## 6. Other Income
## 7. Staf Costs and numbers
|Salaries
Social Security
Pension
**Total**|2025
£
11,210
1,457
438
**13,105**|_2024_
_£_
_16,717_
_942_
_679_|
|---|---|---|
|||**_18,338_**|
As at 31 March 2025 the charity had one employee, working on a part-time basis. No employee received emoluments of more than £60,000.
Page | 14
**WELLS VINEYARD CHRISTIAN FELLOWSHIP**
For the Year Ending 31 March 2025
## 8. Transactons with Trustees
In accordance with the Memorandum and Articles and after notification to the Charities Commission the below have each been paid salaries during the period as follows:
|**Trustee**
**Notes**
S Mechen (Trustee)
_Salary_
S Marland (Trustee)
_Salary_
**Total**|2025
£
-
13,105
**13,105**|_2024_
_£_
_5,080_
15,579|
|---|---|---|
|||**17,659**|
## 9. Grants given in furtherance of objectves
|Hardship
Vineyard Churches UK
Neighbourly Energy Grant
**Total Expenditure**|Grants to
Insttutons
Grants to
Individuals
Grant to
Restricted
Fund
Total
2025
2025
2025
2025
£
£
£
£
1,402
-
-
1,402
-
-
-
-
-
-
50
-
**1,402**
**-**
**50**
**1,452**|_Total_
_2024_
_£_
_1,092_
_600_
_-_|
|---|---|---|
|||**_1,692_**|
## 10. Net Income/(Expenditure) for the year
This is stated after charging:
|||**2025**|**_2024_**|
|---|---|---|---|
|Examiner’s remuneraton|For examination services|375|_375_|
|Payroll Agent|For other services|371|_653_|
|Trustees’ travel, meetng||-|_-_|
|and training expenses||||
|Depreciaton||3,096|_3,096_|
## 11. **Taxation**
The charity is exempt from corporation tax on its charitable activities.
Page | 15
**WELLS VINEYARD CHRISTIAN FELLOWSHIP**
For the Year Ending 31 March 2025
## 12. **Expenditure on Raising Funds**
|Advertsing & Printng
Storehouse Supplies|**Unrestricted Funds**
**Restricted Funds**
**Total Funds**
**_Total Funds_**
**2025**
**2025**
**2025**
**_2024_**
-
-
-
_153_
-
-
-
_1,000_|
|---|---|
||-
-
-
_1,153_|
## 13. **Expenditure on Charitable Activities**
||**2025**|**_2024_**|
|---|---|---|
|Grants paid|1,402|_1,692_|
|Food bank supplies|4,518|_24,245_|
|Pastoral costs|619|_821_|
|Repairs and maintenance|-|_616_|
|Resources|-|_-_|
|**Support Costs**|||
|Human resources|13,105|_18,338_|
|Rent & Rates|16509|_14,656_|
|Ofce Costs|1,996|_2,354_|
|General Expenses|211|_952_|
|Insurance|579|_672_|
|Travel & Subsistence|814|_2,043_|
|Light, Power and Heatng|2,732|_6,205_|
|Depreciaton|3,096|_3,096_|
|Examiners Fees – For IE Services|375|_375_|
|- For Other Services|371|_653_|
|Professional fees|1,692|_2,328_|
|Guest speakers and conference costs|110|_-_|
|Bank fees|66|_96_|
|Gifs given in lieu of unpaid work at Foodbank|-|_-_|
48195 _79,142_
Page | 16
**WELLS VINEYARD CHRISTIAN FELLOWSHIP**
For the Year Ending 31 March 2025
## Independent examiner’s report to the Trustees of Wells Vineyard Christian Fellowship
I report on the accounts of the company for the year ended 31 March 2025, which are set out on pages 10 to 16.
## Respective responsibilities of trustees and examiner
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 43(2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
examine the accounts under section 43 of the 1993 Act;
to follow the procedures laid down in the General Directions given by the Charity Commission under section 43(7)(b) of the 1993 Act; and
to state whether particular matters have come to my attention.
## Basis of independent examiner’s report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and the seeking of explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
## Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
which gives me reasonable cause to believe that, in any material respect, the requirements
(a) to keep accounting records in accordance with section 386 of the Companies Act 2006; and
(b) to prepare accounts which accord with the accounting records, comply with the accounting requirements of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities (revised 2005) have not been met; or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Matthew Dampier F.M.A.A.T. Arcadia Accountancy Ltd 1 Manship Green Shepton Mallet Somerset BA4 5RL
07/11/2025
Page | 17